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Internal Revenue (Amendment) Regulations, 2003 🇬🇭


L.I. 1727

Internal Revenue (Amendment) Regulations, 2003

  • Published in Government Gazette on 21 March 2003
  • Assented to on 14 March 2003
  • Commenced on 28 May 2003
  • [This is the version of this document from 21 March 2003.]
  1. [Repealed on 3 August 2016 by Income Tax Regulations, 2016 (Legislative Instrument 2244 of 2016)]
IN exercise of the powers conferred on the Minister responsible for Finance by section 114 of the Internal Revenue Act 2000 (Act 592), these Regulations are made this 14th day of March, 2003

1. Regulation 7 of L.1.1675 amended

The Internal Revenue Regulations 2001 (L.I. 1675) as amended and hereafter referred to as the principal Regulations are further amended by the substitution for regulation 7 of the following:"7. Bad Debts
(1)For the purposes of section 18 of the Act, a debt claim of a person taken into account under that section shall be a specific debt claim respect of which the Commissioner is satisfied that the debt has become bad.
(2)All sums recovered during the relevant per…

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