Internal Revenue (Amendment) (No. 2) Regulations, 2006 🇬🇭

Ghana Repealed: 2016-08-03

Repeal Notice

This legislation was repealed on 2016-08-03 by Income Tax Regulations, 2016

L.I. 1821

Internal Revenue (Amendment) (No. 2) Regulations, 2006

Published in Government Gazette on 20 January 2006
Assented to on 14 December 2005
Commenced on 1 July 2005
[This is the version of this document from 20 January 2006.]

[Repealed on 3 August 2016 by Income Tax Regulations, 2016 (Legislative Instrument 2244 of 2016)]

IN exercise of the powers conferred on the Minister responsible for Finance by Section 114 of the Internal Revenue Act, 2000 (Act 592) these Regulations are made this 14th December, 2005.

1. Regulation 25 of L.I. 1675 amended

The Internal Revenue Regulations, 2001 (L.I 1675) referred to as the "principal regulations" are amended in Regulation 25A by the substitution for the word "first" appearing in sub-regulation (2) of the word "fifteenth".

2. Regulation 25B of L.I 1675 amended :

The principal Regulations are amended in Regulation 25B as follows:

(a)by the substitution for sub-regulation (5) of the following:

"(5) The tax payable in accordance with sub-regulation (2) sh…

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