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Income Tax (Amendment) (No. 2) Act, 2016 🇬🇭


Coat of Arms
Republic of Ghana


The nine hundred and twenty-fourth

Act

of the parliament of the republic of ghana
entitled

Income Tax (Amendment) (No. 2) Act, 2016

  • Published by Government Gazette on 9 September 2016
  • Assented to on 9 September 2016
  • Commenced on 9 September 2016
AN ACT to amend the Income Tax Act, 2015 (Act 896) and for related matters.
Passed by Parliament and assented to by the President:

1. Section 6 of Act 896 amended

The Income Tax Act, 2015 (Act 896) referred to in this Act as the "principal enactment" is amended in paragraph (a) of subsection (2) of section 6 by the substitution for subparagraph (v), of"(v) a gift received by a person other than a gift received in respect of business or employment;"

2. Section 7 of Act 896 amended

The principal enactment is amended in subsection (1) of section 7(a)by the deletion of "and" after paragraph (p), and(b)by the insertion after paragraph (q), of paragraphs (r) and (s) "(r) interest paid to a non-resident person on bond issued by the government of…

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