Internal Revenue (Amendment) Act, 2003 🇬🇭

Ghana Repealed: 2015-03-25

Repeal Notice

This legislation was repealed on 2015-03-25 by Income Tax Act, 2015

Republic of Ghana

The six hundred and forty-fourth

Act

of the parliament of the republic of ghana

entitled

Internal Revenue (Amendment) Act, 2003

Published by Government Gazette on 17 April 2003
Assented to on 14 April 2003
Commenced on 17 April 2003

[Repealed on 25 March 2015 by Income Tax Act, 2015 (Act 896 of 2015)]

AN ACT to amend the Internal Revenue Act, 2000 (Act 592).BE IT ENACTED by Parliament as follows:

1. Section 74 of Act 592 amended

The Internal Revenue Act, 2000 (Act 592) as amended and referred to in this Act as the "principal enactment" is further amended insection 74 (4) by the substitution or "Chapter VI" of "Chapter IV"

2. Section 105 of Act 592 amended

The principal enactment is amended in section 105 by deleting the words, "or educational" in paragraph (d) of subsection (2).

3. Section 106 of Act 592 substituted

The principal enactment is amended by the substitution for section 106 of the following:"106. Taxable gift

(1)In this Chapter "taxable gift" means

(a)any of the following…

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