The Higher Education Students Loans Board Act

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CHAPTER 178
THE HIGHER EDUCATION
STUDENTS’ LOANS BOARD ACT
[PRINCIPAL LEGISLATION]
Arrangement of Sections
Section Title
part i
PRELIMINARY PROVISIONS
1. Short title.
2. Application.
3. Interpretation.
part ii
ESTABLISHMENT OF THE BOARD
4. Establishment of Board.
5. Composition of Board.
6. Functions of Board.
part iii
POWERS OF THE BOARD
7. Powers of Board.
8. Committees of Board.
9. Delegation of powers of Board.
10. Executive Director.
11. Procedure for appointment of Executive Director.
12. Functions of Executive Director.
13. Appointment of directors.
14. Appointment of other staff of Board.
15. Disciplinary authority.
part iv
OBLIGATIONS, ELIGIBILITY AND LIABILITY
16. Provision of students’ loans.
17. Eligibility for assistance.
18. Conditions for grant of loans.
19. Liability and obligations of loan beneficiary.

6. Provision of students’ loans.
17. Eligibility for assistance.
18. Conditions for grant of loans.
19. Liability and obligations of loan beneficiary.

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692
20. Failure to repay loan.
21. Obligation of employer.
22. Failure of employer to make deductions or remittance.
23. Obligation of other persons.
24. Consequence for non-compliance.
25. Proceedings for offences.
part v
FINANCIAL PROVISIONS
26. Sources of Fund.
27. Annua1 estimates.
28. Accounts and audit.
29. Laying of reports before National Assembly.
30. Exemption from taxes.
part vi
MISCELLANEOUS PROVISIONS
31. Exemptions.
32. Remuneration of members of Board.
33. Indemnity for bona fide acts.
34. Directions of Minister.
35. Information of loan beneficiaries.
36. Regulations.
SCHEDULE

on of members of Board.
33. Indemnity for bona fide acts.
34. Directions of Minister.
35. Information of loan beneficiaries.
36. Regulations.
SCHEDULE

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PART I
PRELIMINARY PROVISIONS
1. This Act may be cited as the Higher Education Students’
Loans Board Act. 2. This Act shall apply to Mainland Tanzania as well as
Tanzania Zanzibar. 3. In this Act, unless the context otherwise requires-
“accredited institution” means an institution which is licensed
to offer courses leading to attainment of-
(a) postgraduate diploma in practical legal training;
(b) degree;
(c) diploma in the field to be determined and published
in the Gazette by the Minister based on the national
priorities;
“beneficiary” means a student who has been granted a loan
under this Act;
Short title
Application
Interpretation
Acts Nos. 17 of 2007 s. 2
10 of 2013 s. 27
4 of 2014 s. 11
2 of 2017 s. 24
CHAPTER 178
THE HIGHER EDUCATION
STUDENTS’ LOANS BOARD ACT
An Act to provide for the establishment of the Board and for the
Administration, granting, repayment and recovery of Higher Education
Students’ Loans and for other matters related thereto. [28th February, 2005]
[GN. No. 194 of 2005]
Acts Nos.

epayment and recovery of Higher Education
Students’ Loans and for other matters related thereto. [28th February, 2005]
[GN. No. 194 of 2005]
Acts Nos.

9 of 2004
17 of 2007
10 of 2013
4 of 2014
13 of 2016
2 of 2017
3 of 2021

9 of 2004
17 of 2007
10 of 2013
4 of 2014
13 of 2016
2 of 2017
3 of 2021

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eserved. No part of this book may be reproduced or distributed without permission of OAG.THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E.

2023]
694
“Board” means the Board established under section 4;
“Committee” means any committee of the Board established
under section 8;
“Director” means an officer of the Board appointed under
section 13;
“eligible student” means a Tanzanian student who fulfills
conditions stipulated under section 17;
“employer” includes natural and legal persons, institutions,
licensing bodies, Government and Government institutions,
non-governmental organisations, registered professional
bodies where the beneficiary belong, and any other body
or organisation in whose employment is a loan beneficiary
or from where information of loan beneficiaries can
be obtained;
“employment” includes any circumstance through which loan
beneficiary works for gain or any kind of relationship
between an employer and loan beneficiary in which the
latter works for the former or through which the former
deals with the latter in any manner or style whatsoever
through which the employer and a loan beneficiary
transact;
“Executive Director” means the chief executive officer of the
Board appointed under section 10;
“higher education” means the education provided at the
level of degree or higher diploma;
“liabilities” means liabilities, debts, charges and obligations
of every description, whether present or future, actual
or contingent and whether payable or to be observed or
performed in the United Republic or elsewhere;
“loan” means the Government Students’ Loan granted under
this Act;
“member” means a member of the Board;
“Minister” means the Minister responsible for higher education;
“Ministry” means the Ministry responsible for higher education;
“repeating student” means a student who for any reason is
compelled to repeat the previous academic year;

e Ministry responsible for higher education;
“repeating student” means a student who for any reason is
compelled to repeat the previous academic year;

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THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
“student” means a person admitted to an accredited institution;
“supplementing student” means a student who sits for
supplementary examination;
“Tanzanian students” includes students who are citizens of
the United Republic or who are residents of and have been
accorded by competent authority rights and privileges
similar to those enjoyed by the citizens of the United
Republic in accordance with the provisions of any written
law applicable in the United Republic. PART II
ESTABLISHMENT OF THE BOARD
4.–(1) There shall be established a Board to be known as the
Higher Education Students’ Loans Board.

ited Republic. PART II
ESTABLISHMENT OF THE BOARD
4.–(1) There shall be established a Board to be known as the
Higher Education Students’ Loans Board.

(2) The Board shall-
(a) be a body corporate with perpetual succession and a
common seal;
(b) in its corporate name, be capable of suing and being
sued;
(c) be capable of purchasing or acquiring and managing in
any manner and alienating any movable and immovable
property; and
(d) be capable of entering into any contract or agreement
and doing all such other things or acts for the proper
performance of its functions under the provisions of
this Act, which may lawfully be done or performed by
a body corporate. 5.–(1) The Board shall consist of a Chairman who shall be
appointed by the President and eight other members to be
appointed by the Minister as follows:
(a) one member representing the Ministry responsible for
higher education;
(b) a member from the Treasury;
(c) a Law Officer representing the Attorney General;
Establishment
of Board
Composition
of Board
Acts Nos. 17 of 2007 s. 3
10 of 2013 s. 28
13 of 2016 s. 17

Law Officer representing the Attorney General;
Establishment
of Board
Composition
of Board
Acts Nos. 17 of 2007 s. 3
10 of 2013 s. 28
13 of 2016 s. 17

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696
(d) a member representing the Ministry responsible for
finance in the Revolutionary Government of Zanzibar;
(e) one member representing the National Council for
Technical and Vocational Education and Training;
(f) one member representing the Ministry responsible for
higher education in the Revolutionary Government of
Zanzibar;
(g) one representative from umbrella students’ association
of higher learning institutions; and
(h) one member representing the Tanzania Commission
for Universities. (2) The Minister shall, in appointing members of the Board,
have regard to gender balance. (3) The provisions of the Schedule to this Act shall have
effect as to the tenure of office of members, termination of
their appointment, the proceedings of the Board and other
matters relating to the Board and its members. (4) The Minister may, by notice published in the Gazette,
amend, vary or replace all or any of the provisions of the
Schedule.

Board and its members. (4) The Minister may, by notice published in the Gazette,
amend, vary or replace all or any of the provisions of the
Schedule.

(5) The Minister may appoint a person to be a member of
the Board who in his opinion, has such technical qualifications
or experience by virtue of his involvement in the higher
education, commerce, finance, public service or administration
as would enable that person to make a useful contribution to
the deliberations of the Board. (6) The provisions of subsection (1) shall not prejudice the
tenure of office of the sitting chairman. 6. The functions of the Board shall be to-
(a) assume responsibility for the control and management
of any loans funds as vested in the Board under this Act;
(b) formulate the mechanism for determining eligible
students for payment of loans under the Act;
(c) administer and supervise the whole process of granting,
repayment and recovery of loans issued to students;
Functions
of Board
Act No. 17 of 2007 s. 4

administer and supervise the whole process of granting,
repayment and recovery of loans issued to students;
Functions
of Board
Act No. 17 of 2007 s. 4

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THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
(d) keep the register and other records of students loan
beneficiaries under the Board.

IGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
(d) keep the register and other records of students loan
beneficiaries under the Board.

(e) advise the Minister on matters of policy and of the
law concerning provisions and recovery of loans to
students under this Act;
(f) establish operational links between the Board and higher
education institutions with student loan beneficiaries for
facilitating a smooth, efficient and effective administration
of the loans funds;
(g) establish operational link with employers of loan
beneficiaries for the purpose of facilitating the recovery
of the loans granted under this Act;
(h) establish networking and cooperation links on a mutually
beneficial basis with institutions and organisations, be
they governmental or non-governmental, local, foreign,
or international;
(i) conduct research and maintain a databank on other local
and external scholarships, sponsorships and awards
that may be accessed by Tanzania students in need or
in search of opportunities and financial sponsorship or
assistance for higher education or training;
(j) ensure the overall efficient and effective implementation
of the provisions of this Act and of any such other
written law concerning Government loans; and
(k) perform such other functions as are conferred upon the
Board by or under this Act or any other written laws.

law concerning Government loans; and
(k) perform such other functions as are conferred upon the
Board by or under this Act or any other written laws.

PART III
POWERS OF THE BOARD
7.–(1) Without prejudice to section 6, the Board shall have
powers to-
(a) administer both movable and immovable property of
the Board;
(b) administer the funds, investments and assets of the
Board and in particular the funds allocated under the
Powers of Board
Acts Nos. 17 of 2007 s. 5
10 of 2013 s. 29
3 of 2021 s. 18

nts and assets of the
Board and in particular the funds allocated under the
Powers of Board
Acts Nos. 17 of 2007 s. 5
10 of 2013 s. 29
3 of 2021 s. 18

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eserved. No part of this book may be reproduced or distributed without permission of OAG.THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E.

2023]
698
Government budget or otherwise available for loans
to students;
(c) borrow money for any purpose deemed fit by the
Board and, subject to any law in relation to investment
of funds by a trustee, to invest in land, Government
securities or other interest bearing assets such funds as
may be vested in it and which may not be immediately
required for current expenditure;
(d) signify the acts of the Board by use of the official seal in
the manner provided for under the Schedule;
(e) demand and receive such fees for services rendered by
the officers and other employees of the Board;
(f) receive and consider all students loan applications from
eligible students wishing to be considered for the award
of loans;
(g) grant loan moneys to students, who have been granted
such loan in accordance with the provisions of this Act or
regulations made hereunder or in furtherance thereof;
(h) determine other criteria and conditions governing the
granting of students loan including the rate of interest
and recovery of loans;
(i) determine the maximum number of eligible students
to be granted loans in any particular year;
(j) recover all loan moneys owed by former student loan
beneficiaries since July 1994 under the student loan
from or with the assistance of their respective employers
or otherwise in accordance with the provisions of this
Act and regulations made thereunder;
(k) appoint, settle the terms and conditions of service or
terminate the appointment of such employees of the
Board as it is empowered to appoint under this Act as it
may deem necessary;
(l) decide or recommend conditions of service and
employment packages for the employees or the officers
of the Board and to approve or, recommend staff
establishment and staff development plans prepared

ployment packages for the employees or the officers
of the Board and to approve or, recommend staff
establishment and staff development plans prepared

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THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E.

ved. No part of this book may be reproduced or distributed without permission of OAG.699
THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E.

2023]
by management within the financial resources of the
Board;
(m) establish divisions or sub-divisions or disestablish any
one of them and give them any such designation or
designations as it may deem fit;
(n) make arrangements or provisions for health, pension,
superannuation or other terminal benefits for its officers
or other employees in accordance with any written law
applicable to public servants;
(o) consider and approve the annual budget submitted by
the management for the purpose of monitoring and
reviewing financial statements and authorise major
expenditure for the Board;
(p) formulate and implement the Board’s financial policies;
(q) enter into contracts or memoranda of understanding
with the Ministry, individuals and other organisations
or institutions, establish such trusts and appoint
such trustees, agents and independent contractors as
may be required by the Board in the proper or better
performance of its functions;
(r) establish committees as it may consider necessary to
fulfill its responsibilities;
(s) keep under constant review and propose new or amended
arrangements, forms and regulations regarding the
administration, granting and recovering of student loans
in accordance with the provisions of this Act;
(t) make recommendations to the Minister for his approval
of allowances for Board or any of its committee members;
(u) issue grants, bursaries and scholarships, under such
terms and conditions as may be determined by the Board;
(v) advise other institutions under the Ministry responsible
for higher education on the implementation of the
provisions of this Act; and
(w) do such acts or things provided for in this Act which
may in the opinion of the Board be necessary for the
proper carrying out of the functions of the Board.

acts or things provided for in this Act which
may in the opinion of the Board be necessary for the
proper carrying out of the functions of the Board.

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700
(2) Notwithstanding the provisions of this section, the
Board shall not impose retention fee or any other fee, charges,
penalty or payments on repayment of loan owed by former
student loan beneficiary without approval of the Minister in
consultation with Minister responsible for finance. 8. The Board shall, for the purpose of efficient performance of
its functions and by resolution in writing, appoint not more
than three committees to perform functions as may be directed
by the Board. 9.–(1) The Board may, subject to such terms, conditions and
restrictions as it may specify, delegate to any Committee of the
Board or to any employee of the Board, some of its functions,
powers or duties conferred or imposed by or under this Act on
the Board and where any delegation is so made, the delegated
function, power or duty may be performed or exercised by
the delegate subject to the terms, conditions and restrictions
specified by the Board.

egated
function, power or duty may be performed or exercised by
the delegate subject to the terms, conditions and restrictions
specified by the Board.

(2) A delegation under subsection (1) may be made to the
holder of an office of the Board specifying the office but without
naming the holder, and in every case where a delegation is
so made each successive holder of the office in question and
each person who occupies or performs the duties of that office
may, without any further authority, perform or exercise the
delegated function, power or duty in accordance with the
delegation made by the Board. (3) A delegation made under this section may be published
in the Gazette, and upon its being so published shall be
judicially noticed and shall be presumed to be in force unless
the contrary is proved:
Provided that, any delegation of power made under any form
or style by the Board shall constitute a delegation of such
powers without further proof. (4) A delegation made under this section shall not prevent
the Board from itself performing or exercising the function,
power or duty delegated. Committees
of Board
Delegation of
powers of Board
Act No. 17 of 2007 s. 6

from itself performing or exercising the function,
power or duty delegated. Committees
of Board
Delegation of
powers of Board
Act No. 17 of 2007 s. 6

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THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
(5) Notwithstanding the foregoing provisions, the Board
shall not have power to delegate-
(a) its power of delegation; or
(b) the power to approve the annual budget or any
supplementary budget, annual balance sheet or any
statement of accounts. 10.–(1) There shall be an Executive Director of the Board who
shall be appointed by the Minister from amongst persons who
possess qualifications, experience and competence to manage
efficiently and effectively the affairs of the Board. (2) The terms and conditions of service of the Executive
Director shall be as may be specified by the Board in the
instrument of appointment.

e Board. (2) The terms and conditions of service of the Executive
Director shall be as may be specified by the Board in the
instrument of appointment.

11.–(1) For the purpose of nominating the best candidate
for appointment under section 10, a committee of the Board
appointed for that purpose shall submit to the Board a shortlist
of candidates who applied for that office under an open and
competitive system together with an objective assessment of
the suitability of each candidate and the Board shall, from that
shortlist, recommend to the Minister for appointment of one
of the candidates to be the Executive Director. (2) The Executive Director shall hold office for four
years and shall be eligible for re-appointment subject to his
satisfactory performance. (3) The Minister may, on the recommendation of the Board,
terminate the appointment of the Executive Director for-
(a) misconduct;
(b) failure or inability to perform the functions of his office
arising from infirmity of body or mind; or
(c) incompetence. 12.–(1) The Executive Director shall be the chief executive
officer of the Board and shall exercise any other functions as
the Board may consider necessary to delegate to him. Executive
Director
Procedure for
appointment
of Executive
Director
Functions
of Executive
Director

he Board may consider necessary to delegate to him. Executive
Director
Procedure for
appointment
of Executive
Director
Functions
of Executive
Director

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702
(2) Without prejudice to the generality of the foregoing and
subject to any directions given by the Board, the Executive
Director shall have power-
(a) to exercise supervision and control over acts and
proceedings of all officers, staff and other employees of
the Board; and
(b) subject to any restrictions that may be imposed by the
Board under subsection (2) of section 14, to dispose
of all questions relating to the terms and conditions of
service of the staff of the Board. (3) In the exercise of the powers vested in him or delegated
to him by the Board, the Executive Director, shall comply
with any direction of policy or of a general nature given to
him by the Board, and shall not, without the prior approval
of the Board, depart or permit departure from the approved
establishment of the Board or normal procedures for dealing
with any particular matter. (4) The Executive Director shall be the Secretary to the
Board.

stablishment of the Board or normal procedures for dealing
with any particular matter. (4) The Executive Director shall be the Secretary to the
Board.

13.–(1) The Board shall appoint such number of directors
who shall assist the Executive Director in the performance of
functions under this Act. (2) The provisions of sections 10 and 11 shall apply mutatis
mutandis to the respective affairs covered thereby in relation
to directors. 14.–(1) Subject to the provisions of this Act, the Board may
appoint at such salaries and upon such terms and conditions
as it may consider fit, the staff and other employees of the
Board as the Board may consider necessary for the proper and
efficient conduct of the business and activities of the Board. (2) The terms and conditions of service, including tenure
and the functions or duties of the staff of the Board appointed
under subsection (1), may be spelt out in their respective letters
of appointment or under the regulations made by the Minister
in that behalf, upon recommendation of the Board. Appointment
of directors
Appointment
of other staff
of Board

er the regulations made by the Minister
in that behalf, upon recommendation of the Board. Appointment
of directors
Appointment
of other staff
of Board

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THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
15.–(1) The Board shall be the disciplinary authority, and the
Minister shall be the final appellate authority in relation to the
Executive Director and other directors. (2) The Executive Director shall be the disciplinary authority
and the Board shall be the final appellate authority in relation
to the staff of the Board. PART IV
OBLIGATIONS, ELIGIBILITY AND LIABILITY
16.–(1) Subject to the provisions of this Act, the Board shall
provide, on a loan basis, financial assistance to any eligible
student who is in need of and has applied for such assistance as
is required to meet all or any number of the students’ welfare
costs of higher education.

ent who is in need of and has applied for such assistance as
is required to meet all or any number of the students’ welfare
costs of higher education.

(2) The financial assistance under subsection (1) may cover-
(a) meals and accommodation charges;
(b) books and stationery expenses and special faculty
requirements;
(c) field practical work expenses;
(d) research expenses;
(e) tuition fees; and
(f) special needs for students with disabilities:
Provided that, the Board shall offer to eligible students loans
in respect of items specified under this subsection to the extent
as it may determine. (3) The Board shall determine percentage of the amount
of the sum that shall be contributed by a student, a parent, a
guardian or other person concerned. (4) Where the Board has determined the percentage of
the contribution in terms of subsection (3), every student,
parent, guardian or other person concerned shall be obliged
to contribute the amount of the sum equal to a percentage
determined by the Board. Disciplinary
authority
Provision of
students’ loans
Act No. 17 of 2007 s. 7

ibute the amount of the sum equal to a percentage
determined by the Board. Disciplinary
authority
Provision of
students’ loans
Act No. 17 of 2007 s. 7

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704
17.–(1) Subject to the provisions of this Part, a student shall be
eligible for consideration for a loan under this Act if-
(a) he is a Tanzanian student;
(b) he has been admitted to an accredited institution;
(c) he has made a written application in the prescribed
form in which shall be included, inter alia, the names
of the applicant, the applicant’s parents or guardian or
of the applicant’s guarantor and which when approved
by the Board shall form the basis of the loan contract,
to be known as the Student Loan Agreement, between
the applicant of the one part and the Government of
the other part;
(d) he is a person who has no financial assistance from any
other source or sources to cover the item or items of
cost for which the application is made; or
(e) he is a continuing student, who has passed the
examinations necessary to enable him to advance to
the following year or stage of study.

s made; or
(e) he is a continuing student, who has passed the
examinations necessary to enable him to advance to
the following year or stage of study.

(2) The Board shall provide financial assistance to
supplementing or repeating students upon such terms and
conditions as the Board may determine. 18.–(1) The Board shall, in granting loan to eligible student,
impose conditions, demand security and require repayment in
installments at such times within such periods as the Board
may determine. (2) In granting a loan to any student, the Board shall require
a guarantor or guarantors to guarantee any loan granted to a
student, in case of any default by the student in the repayment
of the loan, any guarantor who has guaranteed any such loan
shall automatically and fully be liable to pay to the Board all or
any loan together with interest accrued and outstanding owed
to the Board by the student as shall be notified to the guarantor
or guarantors by the Board. (3) Where a guarantor who has been notified by the Board
under subsection (2), fails or refuses to repay such loan
Eligibility for
assistance
Act No. 4 of 2014 s. 12
Conditions for
grant of loans
Act No. 17 of 2007 s. 8

tion (2), fails or refuses to repay such loan
Eligibility for
assistance
Act No. 4 of 2014 s. 12
Conditions for
grant of loans
Act No. 17 of 2007 s. 8

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THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
together with any interest accrued thereon, the guarantor shall
be liable to civil proceedings. (4) The Board shall immediately cancel issuance of loan
to any loan beneficiary and demand repayment of the whole
loan issued to any such beneficiary in one installment when
found that such beneficiary, knowingly or recklessly; supplied
or caused to be supplied false information to the Board or to
the institution where such beneficiary is admitted for studies. (5) Notwithstanding the provisions of subsection (2), the
Board may institute proceedings against any loan beneficiary
who furnished or caused to be furnished false information
to the Board or to the institution where such beneficiary is
admitted for studies. 19.–(1) It shall be the duty of every loan beneficiary under this
Act to repay his debt to the Government through the Board.

is
admitted for studies. 19.–(1) It shall be the duty of every loan beneficiary under this
Act to repay his debt to the Government through the Board.

(2) The debt that a loan beneficiary shall be liable to repay
to the Government under subsection (1), shall be the total sum
of money-
(a) calculated on the basis of student loan agreement;
(b) which shall be established as a fact by the Board as
having been received by him personally or through his
bank account; and
(c) which the Board or the Government has paid directly to
the account of the institution in which the beneficiary
pursued studies, being a tuition fee or for other costs
related to the beneficiary’s studies. (3) Repayment of loan shall become due after completion
of studies in respect of which the loan was granted or where
studies are terminated for any reason:
Provided that, the beneficiary shall be obliged to commence
repayment of loan after the period of two years upon completion
or termination of his studies. (4) Without prejudice to subsection (3), the beneficiary
may commence repayment of loan at any time immediately
after completion or termination of his studies. Liability and
obligations of
loan beneficiary
Acts Nos. 17 of 2007 s. 9
13 of 2016 s. 18

e immediately
after completion or termination of his studies. Liability and
obligations of
loan beneficiary
Acts Nos. 17 of 2007 s. 9
13 of 2016 s. 18

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706
(5) The Minister may make regulations prescribing the period
and the manner of repayment of loans under this section.

ARD ACT [CAP. 178 R.E. 2023]
706
(5) The Minister may make regulations prescribing the period
and the manner of repayment of loans under this section.

(6) A beneficiary who secures employment shall:
(a) have the duty to notify the employer that he is a loan
beneficiary;
(b) ensure that arrangement is made with the employer for
deduction of monthly instalment that shall include the
principal, any fees, charges or penalties from the salary
of the beneficiary;
(c) ensure that payments of monthly deduction by the
employer are remitted to the Board from the date
such remittance is due and that the loan deduction
schedule bear the name of the beneficiary, loan number,
employment number or cheque number or any other
identity of the beneficiary as may be required;
(d) inform the Board in writing of-
(i) employer’s name, address, telephone number and
other necessary details;
(ii) any change of names;
(iii) the current address of the beneficiary and any
subsequent changes of address; and
(iv) anything that may be prescribed by the Board in
accordance with this Act.

t address of the beneficiary and any
subsequent changes of address; and
(iv) anything that may be prescribed by the Board in
accordance with this Act.

(7) A beneficiary who engages in self-employment, any
trade, occupation or a profession shall-
(a) arrange with the Board about the amount or instalments
and period during which the beneficiary shall make
remittance to the Board;
(b) ensure that the remittance of monthly instalment is
made to the Board bearing the correct name, address
and the loan number;
(c) inform the Board of the-
(i) current postal and physical address;
(ii) occupational and residential addresses;
(iii) telephone numbers; and
(iv) any subsequent changes of such particulars; and

l and physical address;
(ii) occupational and residential addresses;
(iii) telephone numbers; and
(iv) any subsequent changes of such particulars; and

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.707
THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
(d) comply with any other requirement as may be prescribed
by the Board under this Act. (8) For the purpose of subsection (5)(a), the amount payable
by a self-employed beneficiary on monthly basis shall not be
less than one hundred thousand shillings or ten percent of the
taxable income, whichever amount is greater. (9) Subsection (4) shall apply mutatis mutandis to any
beneficiary who is under employment of a foreign government,
an international organisation, a company, an agency or an
association of any description. (10) For the purposes of subsection (7), the expression-
(a) “foreign government” includes an embassy, a high
commission, or a resident representative of a foreign
government;
(b) “foreign company, agency or association” includes any
company, agency or association not incorporated or
registered in Tanzania law; and
(c) “international organisation” includes organisations
within the United Nations Organisation.

on not incorporated or
registered in Tanzania law; and
(c) “international organisation” includes organisations
within the United Nations Organisation.

20.–(1) A beneficiary who, without good cause fails to repay
the loan, shall be liable to civil proceedings. (2) When any prescribed amount of loan is, in accordance
with a certificate of the Executive Officer, due to the loan
beneficiary such amount shall be debt accrued and the Board
may cause a demand notice to the loan beneficiary through
his known address or in widely circulating local newspapers to
settle the prescribed amount within twenty one days from the
date of such notice. (3) Where such demand notice is properly served and
the loan beneficiary fails to pay within the time specified in
the notice, the Board shall apply to the competent court for
summary warrant, which shall be designed by the Board to
recover the debt. (4) Where the application has been made under subsection
(3), the court may grant the warrant on production by the Board
Failure to repay
loan
Act No. 17 of 2007 s. 10

lication has been made under subsection
(3), the court may grant the warrant on production by the Board
Failure to repay
loan
Act No. 17 of 2007 s. 10

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708
of lists of the names and the addresses of loan beneficiaries and
the amount due by everyone with a certificate of the Executive
Officer certifying that such loan beneficiaries have been duly
required to repay but have faulted. (5) A warrant issued under subsection (4) shall be executed
in all respect as though it were both warrant of attachment and
a warrant of sale issued by the court. (6) Notwithstanding subsection (5), the court shall have
and exercise power to issue warrant of attachment and warrant
of sale under this Act. (7) Any claim for repayment of loan under this Act may
be instituted in the court under Order XXXV of the Civil
Procedure Code. (8) For the purposes of recovery of loans, proceedings may
be brought to the court within the period of ten years from the
date when the debt became due. (9) The court may, for sufficient reasons, extend by half the
period of time prescribed under subsection (8).

from the
date when the debt became due. (9) The court may, for sufficient reasons, extend by half the
period of time prescribed under subsection (8).

21.–(1) For the purpose of identifying beneficiaries under this
Act, every employer shall-
(a) notify the Board on employment of any person who is
a holder of degree or diploma, within twenty eight days
from the date on which such person is employed;
(b) upon confirmation from the Board that the person
named in the notification is a loan beneficiary, deduct
monthly instalments of not less than fifteen percent of
basic salary, wages or remuneration of the beneficiary;
(c) treat deduction as statutory and make such deductions
as first charge over non-statutory deductions; and
(d) inform the Board in writing of the status and rank of
employment and any subsequent changes in the name,
address, occupation and salary of the person who is
a beneficiary. Cap. 33
Obligation
of employer
Acts Nos. 17 of 2007 s. 11
13 of 2016 s. 19

he name,
address, occupation and salary of the person who is
a beneficiary. Cap. 33
Obligation
of employer
Acts Nos. 17 of 2007 s. 11
13 of 2016 s. 19

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.709
THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
(2) The employer shall remit every deduction from the
beneficiary’s salary, wages or remuneration to the Board within
fifteen days after the end of each month. (3) The Board or its agent shall, after notifying the employer,
have power to inspect any relevant record of the employer for
searching the beneficiaries’ information. (4) Where an employer fails without reasonable excuse to
notify the Board that he has, in his employment a beneficiary
within a specified period, that employer commits an offence
and on conviction shall be liable to a fine of not less than one
million shillings. [s. 20]
22.–(1) Where the employer fails to deduct or after making
deduction from a beneficiary fails to remit such deductions to
the Board within the prescribed period, the Board shall charge
a sum of equal to ten percent of the total amount of the loan
amount which is due for repayment for each month during
which the repayment remains unremitted.

f equal to ten percent of the total amount of the loan
amount which is due for repayment for each month during
which the repayment remains unremitted.

(2) Where the employer fails to remit monthly instalments
after deducting and is otherwise unable to pay the charge
imposed under subsection (1), commits an offence and on
conviction shall be liable to a fine of not less than the amount
unremitted or to imprisonment for a term of not less than
thirty six months. (3) Notwithstanding any other law to the contrary, where
an employer is a body corporate, the chief executive officer or
any other accountable officer of such body shall be personally
liable for the penalty. (4) A person who obstructs an employee of the Board or
its appointed agent from doing any act authorised by this Act,
commits an offence and on conviction shall be liable to a fine
of not less than seven million shillings or to imprisonment for
a term of not less than twelve months or to both. [s. 21]
Failure of
employer to make
deductions or
remittance
Acts Nos. 17 of 2007 s. 12
13 of 2016 s. 19

rm of not less than twelve months or to both. [s. 21]
Failure of
employer to make
deductions or
remittance
Acts Nos. 17 of 2007 s. 12
13 of 2016 s. 19

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710
23.–(1) It shall be the duty of the parent, guardian or any other
person who is the guarantor of the loan beneficiary under the
Student Loan Agreement to ensure that-
(a) the Board is informed of the current address and
occupation of the loan beneficiary and the name, postal
and physical address of the current and any subsequent
employer of the loan beneficiary;
(b) all payments in respect of the debt for which the loan
beneficiary is liable to repay and remittances thereof by
the employer of the loan beneficiary are duly made in
accordance with the provisions of this Act;
(c) he provides the information and does any other thing
or things required to be given or done by the loan
beneficiary under the provisions of this Act;
(d) where the debt is due and payable to the Board and
the loan beneficiary fails to pay the loan, he pays the
loan as if he were the loan beneficiary and all recovery
mechanism shall apply against the guarantor.

n beneficiary fails to pay the loan, he pays the
loan as if he were the loan beneficiary and all recovery
mechanism shall apply against the guarantor.

(2) The Board shall proceed against the guarantor only
when the Board has made efforts to have the loan beneficiary
repay the loan and such efforts proved futile. [s. 22]
24.–(1) A person who-
(a) does or omits to do an act or thing contrary to the
provisions of this Part or regulations made under the
provision in this Part; or
(b) knowingly or recklessly furnishes false information,
commits an offence and on conviction shall be liable to a fine
of not less than one million shillings or to imprisonment for a
term of not less than twelve months or to both. (2) The Government may, for the purpose of repayment of
loan, have the right to-
(a) enforce the debt incurred by any loan beneficiary in
accordance with the law of the country governing civil
actions;
Obligation of
other persons
Act No. 17 of 2007 s. 13
Consequence for
non-compliance
Act No. 17 of 2007 s. 14

w of the country governing civil
actions;
Obligation of
other persons
Act No. 17 of 2007 s. 13
Consequence for
non-compliance
Act No. 17 of 2007 s. 14

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.711
THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
(b) request host Governments of non-returning loan
beneficiaries in whatever category of employment or
otherwise, to repatriate them at the loan beneficiary’s
own expense; and
(c) add any expenses incurred by the Government on travel
and other necessary costs of a repatriated non-returning
loan beneficiary to the amount loaned to him. [s. 23]
25.–(1) Proceedings for offences under this Act may
commence at any time when the Board has sufficient evidence
to justify prosecution. (2) The Court before whom any person is convicted of an
offence under this Act, shall without prejudice to any civil
remedy, order such person to pay to the Board as the case
may be the amount of any outstanding loan repayments and
interest or any other sum, together with any penalty thereon
found to be due from such person to the Board. (3) All sums recovered by legal proceedings in respect of
sums which should have been but were not paid to the Board
shall be so paid to the Board.

d. (3) All sums recovered by legal proceedings in respect of
sums which should have been but were not paid to the Board
shall be so paid to the Board.

(4) In any proceedings under this Act, a copy of any entry
in the accounts of or any extract from the records or register
of the Board shall, if stated to be a true copy by a certificate
purporting to be signed by the Secretary to the Board or a
person, authorised by him, be received in evidence as prima
facie evidence of the truth of the contents thereof. (5) For the purposes of this Part, the Law of Limitation Act
shall not apply. [s. 24]
PART V
FINANCIAL PROVISIONS
26. The funds and resources of the Board shall consist of-
(a) such sums as may be appropriated to the Board by the
Parliament;
Proceedings
for offences
Act No. 17 of 2007 s. 15
Cap. 89
Sources of Fund
Act No. 10 of 2013 s. 31
Cap. 412

propriated to the Board by the
Parliament;
Proceedings
for offences
Act No. 17 of 2007 s. 15
Cap. 89
Sources of Fund
Act No. 10 of 2013 s. 31
Cap. 412

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
712
(b) such sums as shall be received pursuant to the provisions
of the Education Fund Act:
(c) such sums accrued from the repayment of loans granted
and interest thereof;
(d) any funds or assets which may vest in or accrue to the
Board from other sources by way of fees, grants, gifts or
any other way;
(e) any such sums which the Board may borrow; and
(f) any such sums or property which may in any manner
become payable to or vest in the Board. [s. 25]
27.–(1) At least three months before the commencement of
each financial year, the Executive Director shall prepare or
cause to be prepared for the approval of the Board, annual
estimates of the revenue and expenditure of the Board for the
ensuing financial year. (2) The Board shall, before the commencement of
each financial year, consider and approve, subject to such
modifications and amendments as it may consider appropriate,
the estimates prepared in accordance with subsection (1).

er and approve, subject to such
modifications and amendments as it may consider appropriate,
the estimates prepared in accordance with subsection (1).

(3) The annual estimates shall contain provision for all the
estimated expenditure during the ensuing financial year and
in particular for-
(a) the disbursement of loans to student loan beneficiaries;
(b) the payment of salaries, allowances, travel and other
charges in respect of the officers, staff and other employees
of the Board;
(c) the payment of costs of materials, equipment and
other charges in respect of services, and, if applicable,
training and consultancy;
(d) the payment of allowances, fees and expenses in respect
of members of the Board and any other person as it
may deem necessary and appropriate;
(e) the improvement and maintenance of any building or
other immovable properties of the Board;
Annua1estimates

it
may deem necessary and appropriate;
(e) the improvement and maintenance of any building or
other immovable properties of the Board;
Annua1estimates

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.713
THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
(f) the proper maintenance and replacement of the
furniture and equipment of the Board; and
(g) the creation of such reserve fund to meet future
contingent liabilities as the Board may think fit. (4) Expenditure in respect of the Board shall not be
incurred except in accordance with the provisions of the
annual estimates or in accordance with the provisions of any
supplementary estimates approved by the Board. (5) A copy of the annual estimates and every supplement
estimates, if any, shall immediately upon the approval of such
annual estimates or the supplementary estimates, by the Board,
be forwarded to the Minister. [s.

, if any, shall immediately upon the approval of such
annual estimates or the supplementary estimates, by the Board,
be forwarded to the Minister. [s.

26]
28.–(1) The Board shall cause to be kept proper books of
accounts and shall, within and not later than six months, after
the end of each financial year, cause to be prepared-
(a) a statement of income and expenditure during such
financial year;
(b) a statement of the assets and liabilities of the Board on
the last day of that financial year, to be submitted to
and audited by the Controller and Auditor General or
his appointee; and
(c) such other statements as may be required. (2) Copies of the statement referred to in subsection (1) and
a copy of the auditor’s report if any, shall be submitted to the
Minister together with a report on the activities of the Board
during the financial year. (3) All funds granted to or received by any higher learning
institution pursuant to this Act shall be audited and reported
upon by the Controller and Auditor-General in accordance
with the Public Audit Act. [s. 27]
29. The Minister shall cause to be laid before the National
Assembly as soon as may be practicable, and in any case not
Accounts and
audit
Acts Nos. 17 of 2007 s. 16
10 of 2013 s. 32
Cap. 418
Laying of reports
before National
Assembly

be practicable, and in any case not
Accounts and
audit
Acts Nos. 17 of 2007 s. 16
10 of 2013 s. 32
Cap. 418
Laying of reports
before National
Assembly

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
714
later than twelve months after the close of each financial year,
the following-
(a) copies of the statement referred to in paragraph (a) of
subsection (1) of section 28;
(b) a copy of the auditor’s report; and
(c) a copy of the Board’s report. [s. 28]
30. The Board shall be exempted from payment of all taxes,
rates, duties and charges. [s. 28A]
PART VI
MISCELLANEOUS PROVISIONS
31.–(1) Notwithstanding the provisions of this Act, in any
case where the Board is of the opinion that a loan beneficiary
should be exempt from repaying his loan by reason of-
(a) death;
(b) impossibility or undue difficulty, or the expenses to be
incurred in the recovery of the loan being in excess of
the amount sought to be recovered,
thereupon the liability of the loan shall be extinguished or
deemed to be abandoned. (2) The Minister may, by notice published in the Gazette,
exempt any class of persons from all or any of the provisions
of this Act, where in his opinion it is in the public interest to
do so.

in the Gazette,
exempt any class of persons from all or any of the provisions
of this Act, where in his opinion it is in the public interest to
do so.

[s. 29]
32. The members of the Board shall be entitled to such
remuneration, fees or allowances for expenses as the Minister
may, upon the recommendation of the Board, prescribe. [s. 30]
Exemption from
taxes
Act No. 17 of 2007 s. 17
Exemptions
Remuneration
of members of
Board

ay, upon the recommendation of the Board, prescribe. [s. 30]
Exemption from
taxes
Act No. 17 of 2007 s. 17
Exemptions
Remuneration
of members of
Board

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.715
THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
33. No matter or thing done by any member of the Board or
its committee or of the Board shall, if done bona fide in the
execution or purported execution of the functions of the Board
or committee, render such member or employee personally
liable for such matter or thing. [s. 31]
34. The Minister may give directions of a general or specific
character to the Board, provided that directions shall be
consistent with the purposes and provisions of this Act, as to
the performance by the Board of any of its functions under this
Act and the Board shall give effect to every direction given by
the Minister. [s. 32]
35.–(1) Every institution or company, whether public or
private, shall, at the request of the Board, furnish to the Board
information relating to loan beneficiaries who are employed in
such institution or company. (2) A person who fails to comply with the requirement of
subsection (1), commits an offence and the penalty prescribed
under sections 22 and 24 shall apply. [s.

on who fails to comply with the requirement of
subsection (1), commits an offence and the penalty prescribed
under sections 22 and 24 shall apply. [s.

32A]
36.–(1) The Minister may, upon the advice of the Board, make
regulations for the better carrying out of the purposes and
provisions of this Act. (2) Without prejudice to the generality of subsection (1),
the Minister may make regulations-
(a) prescribing the conditions and terms upon which any
specified services or categories of services within the
scope of the powers, functions and duties of the Board
shall be provided to applicants for student loans, student
loan beneficiaries and other relevant persons;
(b) fixing, where applicable, the fees, rates and other
charges for or in connection with the provision by the
Board of any facilities or services;
Indemnity for
bona fide acts
Directions
of Minister
Information of
loan beneficiaries
Acts Nos. 17 of 2007 s. 8
10 of 2013 s. 33
Regulations
Act No. 17 of 2007 s. 19

ona fide acts
Directions
of Minister
Information of
loan beneficiaries
Acts Nos. 17 of 2007 s. 8
10 of 2013 s. 33
Regulations
Act No. 17 of 2007 s. 19

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716
(c) prescribing various procedural matters and forms to be
used under this Act;
(d) providing for the proper management, control and
administration of the Board;
(e) providing for and regulating discipline and disciplinary
proceedings for the staff of the Board;
(f) prescribing anything which may be prescribed under
this Act; and
(g) providing for any matter which, in the opinion of
the Board, is necessary to provide for the efficient
performance of the functions of the Board. (3) The regulations made under this Act shall be published
in the Gazette. [s. 33]
SCHEDULE
(Made under section 5(3))
PROVISIONS RELATING TO THE BOARD
1. The Chairman of the Board shall hold office for a period of four years
from the date of his appointment and shall be eligible for re-appoint-
ment.

1. The Chairman of the Board shall hold office for a period of four years
from the date of his appointment and shall be eligible for re-appoint-
ment.

2.–(1) A member of the Board other than a Chairman shall, unless his
appointment is sooner terminated by the appointing or nominating au-
thority or he otherwise ceases to be a member, hold office for a term of
three years from the date of his appointment and shall be eligible for
re-appointment. (2) In the case of a member who, is a member of the Board by virtue
of holding a certain office, that member shall cease to be a member
upon his ceasing to hold that office. (3) A member of the Board may at any time resign by giving notice
in writing to the Minister and from the date specified in the notice or,
if no date is so specified, from the date of receipt of the notice by the
Minister, he shall cease to be a member. 3. The members of the Board shall elect one of their number to be the
Vice-Chairman of the Board and any member so elected shall, subject
to his continuing to be a member, hold office for a term of one year from
the date of his election and shall be eligible for re-election. Tenure of office
of Chairman
Tenure of office
of other members
Vice-Chairman

year from
the date of his election and shall be eligible for re-election. Tenure of office
of Chairman
Tenure of office
of other members
Vice-Chairman

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.717
THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
4.–(1) The Board shall meet at least once in every six months and may
meet as often as there is sufficient business to transact and at such times
and such places as the Board shall determine. (2) An ordinary meeting of the Board shall be convened by the
Chairman of the Board and the notice specifying the place, date and
time of the meeting shall be sent to each member at his usual place
of business or residence not less than fourteen days before the date of
such meeting:
Provided that, where the Chairman is unable to act by reason of
illness, absence from Tanzania or other sufficient cause, the Vice-Chairman
may convene such meeting. (3) The Chairman or in his absence the Vice-Chairman shall preside
at every meeting of the Board and, in the absence of both the Chairman
and the Vice-Chairman, the members present at a meeting shall appoint
one of their number to preside at the meeting.

the absence of both the Chairman
and the Vice-Chairman, the members present at a meeting shall appoint
one of their number to preside at the meeting.

(4) The Chairman or, in his absence, the Vice-Chairman, may on his
own motion, and shall, if requested in writing in that behalf by at least
one third of the members convene extra-ordinary meeting of the Board
and a notice of not less than seven days shall be given to all members of
the Board in the manner prescribed in subparagraph (2). (5) The Chairman, the Vice-Chairman or other person presiding at
any meeting of the Board may invite any person who is not a member
to participate in the deliberations of the Board but any person so invited
shall have no right to vote at the meeting. (6) The Board may transact business notwithstanding any vacancy
in its membership. (7) The Board may co-opt any person to assist the Board on deliberation
of any issue or matter that requires the person’s skills, expertise or advice,
but the co-opted person shall have no right to vote in any meeting of
the Board. 6. Minutes, in proper form, of each meeting of the Board shall be re-
corded, kept and read and confirmed or amended and confirmed by
the Board at its next meeting and signed by the person presiding at the
meeting, and the Secretary. 7.

read and confirmed or amended and confirmed by
the Board at its next meeting and signed by the person presiding at the
meeting, and the Secretary. 7.

The quorum at any meeting of the Board shall be two thirds of the
members of the time being in office. 8.–(1) All acts, matters and things to be done by the Board shall be de-
cided by a simple majority of the members present and voting. (2) Each member of the Board shall have one vote and in the event
of equality of votes, the Chairman of the meeting shall have a casting
vote in addition to his normal or deliberative vote. (3) Notwithstanding the provisions of subparagraph (2), a decision of
the Board may be made by the Board, without it meeting, by circulation
Meetings
Act No. 13 of 2016 s. 20
Minutes
of meeting
Quorum
Decision of Board

f
the Board may be made by the Board, without it meeting, by circulation
Meetings
Act No. 13 of 2016 s. 20
Minutes
of meeting
Quorum
Decision of Board

©2025 Government of Tanzania. All rights reserved. No part of this book may be reproduced or distributed without permission of OAG.THE HIGHER EDUCATION STUDENTS’ LOANS BOARD ACT [CAP. 178 R.E. 2023]
718
of relevant papers among the members and the expression in writing
of similar views by the majority of the members shall constitute the
decision of the Board:
Provided that, a member may require that, notwithstanding the
member’s signature the matter be brought at the following meeting of
the Board. 9. Subject to the provisions of paragraph 7 relating to quorum, the
Board may act notwithstanding any vacancy in the membership thereof
and no act or proceedings of the Board shall be invalid by reason only
of any such vacancy or some defect in the appointment of a person who
purports to be a member. 10. Where any member absents himself from three consecutive meet-
ings of the Board without sufficient cause, the Board shall advise the
appointing authority of the fact and the appointing authority may re-
voke the appointment of the member and appoint another member in
his place.

the
appointing authority of the fact and the appointing authority may re-
voke the appointment of the member and appoint another member in
his place.

11.–(1) There shall be an official seal of the Board which shall be of such
shape, size and form as the Board may determine. (2) The official seal of the Board shall not be affixed to any instrument
or document made, issued or executed by or on behalf of the Board
or the Board except in the presence of the Chairman or Vice-Chairman,
the Secretary or such other member of the Board or other employee of
the Board as the Board may appoint in that behalf. 12. All rulings, resolutions, declarations or other documents made, is-
sued or executed by or on behalf of the Board or the Board shall be
sealed with the official seal of the Board and shall be signed by-
(a) the Chairman, or in his absence, the Vice-Chairman;
(b) the Secretary of the Board; or
(c) any other member of the Board or employee of the Board
authorised in writing in that behalf by the Board. 13. The members of the Board shall be entitled to receive such remu-
neration, allowances and other benefits as the Minister may direct. 14.

he Board. 13. The members of the Board shall be entitled to receive such remu-
neration, allowances and other benefits as the Minister may direct. 14.

A member of the Board who is in any way directly or indirectly
interested in a contract or proposed contract or any matter being de-
liberated by the Board shall declare the nature of his interest to the fel-
low members. 15. Subject to this Schedule, the Board shall have power to regulate the
procedure in relation to its meetings and the transaction of its business. Defect in
appointment
not to invalidate
proceedings
Absence from
meetings
Seal of Board
Execution
of documents
Payment of
allowances to
members
Declaration
of interest by
member
Board to
regulate its own
proceedings