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2019
Finance
No. 1/2019
ARRANGEMENT OF SECTIONS
PART I
Preliminary
Section
1. Short title.
This Act was gazetted in a Government Gazette Extraordinary
dated 20th February 2019 [see General Notice 298A of 2019].
PART II
Income Tax
Amendments to Chapter I of Finance Act [Chapter 23:04]
2. Amendment of section 14 of Cap. 23:04.
3. Amendment of Schedule to Chapter I of Cap. 23:04.
4. New section substituted for section 22G of Cap. 23:04.
Amendments to Income Tax Act [Chapter 23:06]
5. Amendment of section 12 of Cap. 23:06.
6. New section inserted in Cap. 23:06.
7. Amendment of section 15 of Cap. 23:06.
8. Amendment of section 16 of Cap. 23:06.
9. Amendment of section 77 of Cap. 23:06.
10. Amendment of section 80 of Cap. 23:06.
11. Amendment of section 98B of Cap. 23:06.
12. Amendment of Third Schedule to Cap. 23:06.
13. Amendment of Thirtieth Schedule to Cap. 23:06.
PART III
Value Added Tax
Amendment to Value Added Tax Act [Chapter 23:12]
14. Amendment of section 2 of Cap. 23:12.
15. Amendment of section 8 of Cap. 23:12.
16. Postponement of tax on exportation of unbeneficiated platinum.
17. Amendment of section 15 of Cap. 23:12.
18. Amendment of section 16 of Cap. 23:12.
19. Amendment of section 38 of Cap. 23:12.
20. New section inserted after section 38 of Cap. 23:12.
21. Repeal of section 40 of Cap. 23:12.
PART IV
Capital Gains Tax
22. Amendment of section 21 of Cap 23:01.
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