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Internal Revenue (Amendment) (No. 3) Regulations, 2007 🇬🇭


L.I. 1831

Internal Revenue (Amendment) (No. 3) Regulations, 2007

  • Published in Government Gazette on 23 February 2007
  • Assented to on 23 February 2007
  • Commenced on 6 June 2007
  • [This is the version of this document from 23 February 2007.]
  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 [Repealed on 3 August 2016 by Income Tax Regulations, 2016 (Legislative Instrument 2244 of 2016)]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 23rd day of February, 2007.

1. Regulation 28 of L.I.1675 amended

The Internal Revenue Regulations, 2001 (L.I. 1675) as amended and refernced to as the principal Regulations are amended by the substitution for paragraphs (i) and (ii) in Regulation 28(1) of
(a)"(i) in the case where the employee earns not more than 120 currency points per month from the employment in respect of overtime, 2.5% of the gross amount of the payment ; and
(ii)in the case where the employee earns more than 120 currency points pe…

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