Section 6Part 2 — Cayman Islands Parliament - Appropriation
Law required for changes to coercive revenue
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6. (1) No coercive revenue may be collected and no changes to rates of coercive revenue may be made except by authority of a law.
Where the Cayman Islands Parliament passes a resolution which —
provides for the collection of coercive revenue or for the variation of the rate (with or without modification) or abolition of any coercive revenue; and
contains a declaration that it is expedient in the public interest that the resolution should have statutory effect under this Act, the resolution, subject to subsection (3), shall for a period expiring at the end of twenty-eight days after the date on which it is passed, have statutory effect as if contained in a law. Section 7 Public Management and Finance Act (2026 Revision) Page 14 Revised as at 31st December, 2025 c
A resolution shall cease to have statutory effect under subsection (2) if the provisions giving effect to it are rejected during the passage of the Bill containing them through the Cayman Islands Parliament or if all Bills relating to the measures in the resolution have not had their first reading within the next fifteen days on which the Cayman Islands Parliament sits after the vote on the resolution.
Where a resolution ceases to have statutory effect by virtue of subsection (3) or where the period of twenty-eight days terminates before a law comes into operation providing for the collection of coercive revenue or varying or abolishing any coercive revenue, any money paid in pursuance of the resolution shall be repaid or made good, and any deduction made in pursuance of the resolution shall be deemed for all purposes to be an unauthorised deduction.
Where the rate of any customs duty is altered by any resolution under subsection (2), and any Bill which has been introduced into the Cayman Islands Parliament to give effect to that resolution provides for an alteration of the rate of drawback to be allowed in respect of that rate of customs duty then, so long as the resolution continues to have statutory effect, drawback under section 46 of the Customs and Border Control Act (2024 Revision) shall be allowed in accordance with the rate provided in the Bill, subject to any necessary adjustment in case the rate of drawback as enacted by the Cayman Islands Parliament differs from the rate provided in the Bill.