Finance Act No 2 1991

FINANCE ACT (No. 2), 1991. ARRANGEMENT OF SECTIONS. Section PART I AMENDMENTS TO THE EAST AFRICAN CUSTOMS AND TRANSFER TAX MANAGEMENT ACT. 1. Construction of Part I. 2. Amendment of section 136. 3. Amendment of section 136. 4. Amendment of section 147. 5. Amendment of section 172. PART II AMENDMENTS TO THE EAST AFRICAN EXCISE MANAGEMENT ACT. 6. Construction of Part II. 7. Amendment of section 30. 8. Amendment of section 47. 9. Insertion of Schedule. 10. Amendment of section 53. PART III MISCELLANEOUS PROVISIONS. 11. Surtax. Schedule Surtax. CHAPTER 179 FINANCE ACT (No. 2), 1991. Commencement : 28 June, 1990. An Act to provide for the alteration of certain taxes and duties and to amend certain enactments relating thereto and for other matters connected therewith. PART I AMENDMENTS TO THE EAST AFRICAN CUSTOMS AND TRANSFER TAX MANAGEMENT ACT. 1. Construction of Part I. Part I of this Act shall be read and construed as one with the East African Customs and Transfer Tax Management Act, in this Part referred to as the principal Act. 2. Amendment of section 136.

rued as one with the East African Customs and Transfer Tax Management Act, in this Part referred to as the principal Act. 2. Amendment of section 136.

The principal Act is amended in section 136 by inserting after subsection (2)( d ) the following paragraph— "( e ) he may lock up, seal, mark, or otherwise secure any such premises, room, place, equipment, tank or container.". 3. Amendment of section 136. The principal Act is amended in section 136 by inserting after subsection (4) the following subsection— "(5) Any person, not being a proper officer, who opens, breaks, or in any way interferes with any lock, seal, mark or other fastening placed by an officer in accordance with the provisions of this section on any building, room or place shall be guilty of an offence and liable on conviction to a term of imprisonment not exceeding three years or to a fine not exceeding five million shillings.". 4. Amendment of section 147. The principal Act is amended in section 147 by adding after the word "offence" the expression "and liable on conviction to a term of imprisonment not exceeding five year This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.

section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.

Home | About Us |--> Terms & Conditions | Privacy Statement | Publishing Services | Contact Us Sitemap --> --> Copyright 2019. Blackhall Publishing. All Rights Reserved. Design and Developed By : Indiafin Technologies Ltd .