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Internal Revenue (Amendment) Regulations, 2006 🇬🇭


L.I. 1819

Internal Revenue (Amendment) Regulations, 2006

  • Published in Government Gazette on 20 January 2006
  • Assented to on 14 December 2005
  • Commenced on 1 January 2006
  • [This is the version of this document from 20 January 2006.]
  1. [Repealed on 6 June 2007 by Internal Revenue (Amendment) (No. 3) Regulations, 2007 (Legislative Instrument 1831 of 2007)]
IN exercise of the powers conferred on the Minister responsible for Finance by Section 114 of the Internal Reveue Act, 2000 (Act 592) these Regulations are made this 14th day of December, 2005.

1. Regulation 28 of L.I 1675 amended

The Internal Revenue Regulations (L.I. 1675) and referred to as the "principal regulations" are amended by the substitution for paragraphs (i) and (ii) in Regulation 28 (i) of the following:
(a)"(i) in the case where the employee earns not more than 1,200 currency points per month from the employment in respect overtime, 2.5% of the gross amount of the payment; and
(ii)in the case where the employee earns more than 1,200 cur…

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