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Internal Revenue (Amendment) Act, 2010 🇬🇭

Ghana Repealed: 2015-03-25

Repeal Notice

This legislation was repealed on 2015-03-25 by Income Tax Act, 2015

Coat of Arms
Republic of Ghana


The eight hundred and fourteenth

Act

of the parliament of the republic of ghana
entitled

Internal Revenue (Amendment) Act, 2010

  • Published by Government Gazette on 31 December 2010
  • Assented to on 31 December 2010
  • Commenced on 31 December 2010
  1. [Repealed on 25 March 2015 by Income Tax Act, 2015 (Act 896 of 2015)]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)PASSED by Parliament and assented to by the President:

1. Section 11 of Act 592 amended

Section 11 of the Internal Revenue Act, 2000 (Act 592) is amended
(a)by the substitution for subsection (6) of
"(6) The income of a company from a business of construction for sale or letting of low cost affordable residential premises is exempted from tax for a period of five years of assessment commencing from and including the year in which operations are commenced.
(b)by the insertion of new paragraphs
(6)(A) A company engaged in the construction for sale or , letting of low cost affordable residential premises shall be issue with…

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