Finance Act

SI 2020-145 Finance (Amendment of Sections 22E(1) and 22H of Finance Act) Regulations, 2020

IT is hereby notified that the Minister of Finance has, in terms of section 3 of the Finance Act [Chapter 23:04], made the following regulations:—
Title
1. These regulations may be cited as the Finance (Amendment of Sections 22E(1) and 22H of Finance Act) Regulations, 2020.
Amendment of section 22E of Cap.

SI 2020-123A Finance (Amendment of Sections 22E(1) and 22H of Finance Act) Regulations, 2020

IT is hereby notified that the Minister of Finance has, in terms of section 3 of the Finance Act [Chapter 23:04], made the following regulations:—
Title
1. These regulations may be cited as the Finance (Amendment of Sections 22E(1) and 22H of Finance Act) Regulations, 2020.
Amendment of section 22E of Cap.

HH 605-2019 Mlilo v Minister of Finance & Economic Development - Judgment by Zhou J invalidating SI 205/2019 re Intermediated Money Transfer Tax as unconstitutional - 18 September 2019

In this important judgment Justice Zhou decided that both SI 205/2018 [changing the rate and incidence of the Intermediated Money Transfer Tax] and the policy decision it gave effect to [as stated in the Minister's Supplementary Budget Presentation on 1st August 2019] were inconsistent with the Constitution and therefore void of legal effect.  He cited inconsistency with section of the Constitution 134(a) - which bars Parliament from delegating its primary law-making power - and the constitutional principle of Separation of Powers.

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