Income Tax Rates Regulations, 2007 🇬🇭

Ghana Repealed: 2015-03-25

Repeal Notice

This legislation was repealed on 2015-03-25 by Income Tax Act, 2015

L.I. 1829

Income Tax Rates Regulations, 2007

Published in Government Gazette on 23 February 2007
Assented to on 23 February 2007
Commenced on 6 June 2007
[This is the version of this document from 23 February 2007.]

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

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 23rd day of February, 2007.

1. Regulation 16 of L.I. 1675 amended

The Internal Revenue Regulations, 2001 (L.I.1675) are amended in Regulation 16

(a)by the substitution for "10%" in subregulations (1) and (4) of "8%",and

(b)by the substitution for "subregulation (1)" in subregulation (5) of "subregulations (1) or(4)".

2. First Schedule of Act 592 amended

The Internal Revenue Act, 2000 (Act 592) referred to as the "principal enactment" as amended is further amended in the First Schedule,

(a)by the substitution for "20%" in paragraph 2 of Part 1 of "15%",

(b…

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