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Exemptions (Amendment) Act, 2023 (Act 1110): Difference between revisions

From The Legal and Regulatory Framework of Ghana
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==ACT==
==ACT==


===='''Headnote before section 17 amended'''====
===='''1. Headnote before section 17 amended'''====
1. The Exemptions Act, 2022 (Act 1083), referred to in this Act as the "principal enactment", is amended by the substitution for the headnote before section 17, of
The Exemptions Act, 2022 (Act 1083), referred to in this Act as the "principal enactment", is amended by the substitution for the headnote before section 17, of
:''"Personal Effects, Foodstuffs, Equipment for Trial and Fishing Gear"'''
:''"Personal Effects, Foodstuffs, Equipment for Trial and Fishing Gear"'''


===='''Section 19A inserted'''====
===='''2. Section 19A inserted'''====
2. The principal enactment is amended by the insertion after section 19, of
The principal enactment is amended by the insertion after section 19, of


:'''"Fishing gear
:'''"Fishing gear
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:are exempt from customs duties and customs taxes.".
:are exempt from customs duties and customs taxes.".


===='''Section 34 of Act 1083 amended'''====
===='''3. Section 34 of Act 1083 amended'''====
3. The principal enactment is amended in section 34 by the insertion after the definition for "fee or charge", of
The principal enactment is amended in section 34 by the insertion after the definition for "fee or charge", of
:""fishing gear" includes fishing float;".
:""fishing gear" includes fishing float;".

Revision as of 20:24, 19 May 2024

ARRANGEMENT OF SECTION

1. Headnote before section 17 amended
2. Section 19A inserted
3. Section 34 of Act 1083 amended

PURPOSE

AN ACT to amend the Exemptions Act, 2022 (Act 1083) to provide a waiver of customs duties and customs taxes in respect of the importation of fishing gear for agricultural purposes and for related matters.

DATE OF ASSENT

29th December, 2023.

ACT

1. Headnote before section 17 amended

The Exemptions Act, 2022 (Act 1083), referred to in this Act as the "principal enactment", is amended by the substitution for the headnote before section 17, of

"Personal Effects, Foodstuffs, Equipment for Trial and Fishing Gear"'

2. Section 19A inserted

The principal enactment is amended by the insertion after section 19, of

"Fishing gear
19A. Fishing gear imported for agricultural purposes and
(a) certified by the Minister responsible for Fisheries and Aquaculture Development, and
(b) approved by the Minister
are exempt from customs duties and customs taxes.".

3. Section 34 of Act 1083 amended

The principal enactment is amended in section 34 by the insertion after the definition for "fee or charge", of

""fishing gear" includes fishing float;".