FINANCE
(No. 2) 2014
sistance of any person on the premises to use that compute
system, to( i)
search any data contained in, or available to the computer
system; or
(ii)
reproduce any record from the data; or
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(iii) seize any output from the computer for examination
and copying.
(3) An officer may remove all the machinery, equipment and
materials used in rendering services in contravention of, or without
complying with this Part or, pending removal, seal the premises in which
the services are so rendered.
( 4) An operator shall, at the premises specified in his or her
licence, provide free of charge, such accommodation and other facilities
as the Commissioner may determine to enable officers to exercise their
powers of inspection and supervision under this Act.
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172L. Operator ceasing business
( 1) Where an operator intends to cease the provision of the service
liable to duty on airtime, the operator shall give to the Commissioner not
less than one months prior written notice of that intention and shall(a)
within twenty days from the date of ceasing to provide the
service, lodge with the Authority a true and complete return
of all airtime disposed of in whatever manner and business
activity since the last monthly return; and
(b)
submit to the Authority an entry in the prescribed fmm
accounting for all airtime disposed of on which excise duty
has not been paid together with a payment for the amount
of excise duty payable.
(2) Nothing contained in tllis section shall be deemed to deprive
the State of any right it may have against the property or estate of the
operator or those of its sureties in respect of any duty which may remain
unpaid after cessation ofbusiness activity and shall not relieve the operator
of liability to prosecution under this Act.".
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PART IV
MINES AND MINERALS
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Amendments to Chapter VII of Finance Act [Chapter 23:04]
13 Amendment of Schedule to Chapter VII of Cap. 23:04
With effect from the 1st October, 2014, the Schedule to Chapter VII of the Finance
Act [Chapter 23:04] is amended by the repeal in paragraph 1 (which fixes the rates of
royalties for the purposes of section 245 of the Mines and Minerals Act [Chapter 21 :05])
of the item on gold produced by miners other than small-scale gold miners, and the
substitution of the following item5".
"Gold produced by other miners
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