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Income Tax (Amendment) (No. 2) Act, 2016 🇬🇭

Ghana

Table of Contents

Coat of Arms
Republic of Ghana


The nine hundred and twenty-fourth

Act

of the parliament of the republic of ghana
entitled

Income Tax (Amendment) (No. 2) Act, 2016

  • Published by Government Gazette on 9 September 2016
  • Assented to on 9 September 2016
  • Commenced on 9 September 2016
AN ACT to amend the Income Tax Act, 2015 (Act 896) and for related matters.
Passed by Parliament and assented to by the President:

1. Section 6 of Act 896 amended

The Income Tax Act, 2015 (Act 896) referred to in this Act as the "principal enactment" is amended in paragraph (a) of subsection (2) of section 6 by the substitution for subparagraph (v), of"(v) a gift received by a person other than a gift received in respect of business or employment;"

2. Section 7 of Act 896 amended

The principal enactment is amended in subsection (1) of section 7
(a)by the deletion of "and" after paragraph (p), and
(b)by the insertion after paragraph (q), of paragraphs (r) and (s) "(r) interest paid to a non-resident person on bond issued by the government of…

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