SI 2023-149 Finance (Amendment of Section 14(2)(a) and Schedule to Chapter I of Finance Act) Regulations, 2023

Gazetted 11-08-2023

IT is hereby notified that the Minister of Finance and Economic Development has, in terms of section 3 of the Finance Act [Chapter 23:04], made the following regulations:—
1. These regulations may be cited as the Finance (Amendment of Section 14(2)(a) and Schedule to Chapter I of Finance Act) Regulations, 2023.

Amendment of section 14 of Cap. 23:04

2. Section 14 (“Income tax for periods of assessment after 1.4.88”) (2) of the Finance Act [Chapter 23:04] is amended by the repeal of paragraph (a) and the substitution of—

 

 

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