Income Tax (Amendment) Act, 2017 Act 941

INCOME TAX (AMENDMENT) ACT, 2017 (ACT 941)
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ACT 941
REPUBLIC OF GHANA
THE NINE HUNDRED AND FORTY-FIRST
ACT
OF THE PARLIAMENT OF THE REPUBLIC OF GHANA
ENTITLED
INCOME TAX (AMENDMENT) ACT, 2017
AN ACT to amend the Income Tax Act, 2015 (Act 896) to provide for the exemption from tax
of the gains from the realisation of
securities listed on the Ghana Stock Exchange.
DATE OF ASSENT: 15th March, 2017
PASSED by Parliament and assented to by the President:
Section 7 of Act 896 amended
The Income Tax Act, 2015 (Act 896) is amended in subsection (1) of section 7
(a) by the deletion of "and" after "Ghana" in paragraph (r);
(b) by the insertion of "and" after "person" in paragraph (s); and
(c) by the insertion after paragraph (s) of
"(t) gains from the realisation of securities traded on the Ghana Stock Exchange up to
December 31st, 2021."
Date of Gazette notification: 15th March, 2017.
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