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Internal Revenue (Amendment) Act, 2004 🇬🇭


Coat of Arms
Republic of Ghana


The six hundred and sixty-ninth

Act

of the parliament of the republic of ghana
entitled

Internal Revenue (Amendment) Act, 2004

  • Published by Government Gazette on 8 April 2004
  • Assented to on 5 April 2004
  • Commenced on 8 April 2004
  1. [Repealed on 25 March 2015 by Income Tax Act, 2015 (Act 896 of 2015)]
AN ACT to amend the Internal Revenue Act, 2000 (Act 592) and to provide for related matters.BE IT ENACTED by Parliament as follows:

1. Section 11 ofAct 592 amended

The Internal Revenue Act, 2000 (Act 592) as amended and referred to in this Act as the "principal enactment" is further amended in section 11,(a)by the substitution for "processing business" appearing in sub-section (2) of"agro processing business";(b)by the insertion after subsection (2) of the following new sub- sections:"(2a) The income of a company from an agro processing business established in Ghana in or after the financial year commencing 1st January 2004 is exempt from tax for a period offive years of assessment co…

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