2014
FINA'\ICE
(No. 2) 2014
FINANCE (No. 2) 2014
ARRANGEMENT OF SECTIONS
PART I
PRELIMJNARY
Section
L. Short title.
PARTII
INCOME
TAX
Amendments to Chapter I of Finance Act [Chapter 23:04]
2. Amendment of section 22C of Cap. 23:04.
Amendments to Income Tax Act [Chapter 23:06]
3.
4.
5.
6.
7.
8.
Amendment of section 80 of Cap. 23:06.
Amendment of section 80A of Cap. 23:06.
Amendment of Third Schedule to Cap. 23:06
Amendment of Thirtieth Schedule to Cap. 23:06.
Suspension of operation of Part III of Twenty-Sixth Schedule to Cap. 23:06.
Amendment of Thirtieth Schedule to Cap. 23:06.
PARTIII
VALUE ADDED TAx
9. Amendment of section 2 of Cap. 23: 12.
10. Amendment of section 12C of Cap. 23:12.
PART IV
CusTOMS AND ExciSE
Amendments to Finance Act [Chapter 23:04]
1I. New Chapter inserted in Cap. 23:04.
Amendments to Customs and Excise Act [Chapter 23:02]
12. New Part inserted in Cap. 23:02.
13. Validation of collection of special excise duty on airtime before promulgation of
Part XIIB of Cap. 23:02.
PART VI
MINES
AND
MrNERA.LS
Amendments to Chapter VII of Finance Act [Chapter 23:04]
14. Amendment of Schedule to Chapter VII of Cap. 23:04.
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