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Income Tax (Amendment) Act, 2017 🇬🇭


Coat of Arms
Republic of Ghana


The nine hundred and forty-first

Act

of the parliament of the republic of ghana
entitled

Income Tax (Amendment) Act, 2017

  • Published by Government Gazette on 15 March 2017
  • Assented to on 15 March 2017
  • There are multiple commencements:
  • Unknown provisions commenced on 15 March 2017.
AN ACT to amend the Income Tax Act, 2015 (Act 896) to provide for the exemption from tax of the gains from the realisation of securities listed on the Ghana Stock Exchange.PASSED by Parliament and assented to by the President:
Section 7 of Act 896 amendedThe Income Tax Act, 2015 (Act 896) is amended in subsection (1) of section 7
(a)by the deletion of "and" after "Ghana" in paragraph (r);
(b)by the insertion of "and" after "person" in paragraph (s); and
(c)by the insertion after paragraph (s) of "(t) gains from the realisation of securities traded on the Ghana Stock Exchange up to December 31st, 2021"

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