Gazetted 28-06-2024
 

IT is hereby notified that the Minister of Finance, Economic Development and Investment Promotion 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 Sections 38 and 39 Finance Act) Regulations, 2024.

2. With immediate effect, and for a period of six months, section 38 (“Rates of Capital Gains Tax”) is amended by the repeal of paragraph (a)(iii).