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GHANA
INVESTMENT PROMOTION CENTRE ACT,
1994 (ACT 478)
ARRANGEMENT OF SECTIONS
Section
PART I—ESTABLISHMENT OF GHANA
INVESTMENT PROMOTION CENTRE AND
RELATED PROVISIONS
1. Establishment of Centre.
2. Object of Centre.
3. Functions of the Centre.
4. The Board of the Centre.
5. Meetings of the Board.
6. Committees of the Board.
7. Chief Executive of the Centre.
8. The Secretary and other staff
of Centre.
9. Department of the Centre.
10. Responsibility for the Centre.
11. Expenses and funds of Centre.
12. Accounts and audit of the
Centre.
13. Financial year of Centre.
14. Annual report.
15. Relationship with other public
authorities.
16. Stationing of public officers
at the Centre.
PART II—PROVISIONS RELATING TO
INVESTMENT
17. Application of Act.
18. Enterprises reserved for
Ghanaians.
19. Enterprises eligible for
foreign participation and minimum
foreign capital requirement.
20. Export trading enterprises
exempted.
21. Establishment of enterprises.
22. Registration of enterprises
with the Centre.
23. Benefits and incentives.
24. Exemption of non-zero rated
items.
25. Incentives for special
investment.
26. Priority areas.
27. Investment guarantees,
transfer of capital, profits and
dividends.
28. Guarantee against
expropriation.
29. Dispute settlement procedures.
30. Immigrant quota.
31. Assistance to enterprise.
32. Personal remittances.
33. Technology transfer agreement.
PART III—GENERAL PROVISIONS
34. Official secrecy and duty of
public officers.
35. Offences and penalty.
36. Repeal and Savings.
37. Transitional provisions.
38. Transfer of assets,
liabilities and staff.
39. Regulations.
40. Interpretation.
SCHEDULE
Schedule—Enterprises wholly
reserved for Ghanaians
THE FOUR HUNDRED AND
SEVENTY-EIGHTH
ACT OF THE PARLIAMENT OF THE
REPUBLIC OF GHANA
ENTITLED
THE GHANA INVESTMENT PROMOTION
CENTRE ACT, 1994
AN ACT to re-establish the Ghana
Investment Centre as an agency of
Government for the encouragement
and promotion of investments; to
revise the laws relating to
investments and to provide for
other related matters.
DATE OF ASSENT: 29TH AUGUST, 1994
BE IT ENACTED BY PARLIAMENT as
follows—
PART I—ESTABLISHMENT OF GHANA
INVESTMENT PROMOTION CENTRE AND
RELATED PROVISIONS
Section 1—Establishment of Centre.
(1) There is established by this
Act a body corporate to be known
as the Ghana Investment Promotion
Centre, referred to in this Act as
the "Centre".
(2) The Centre shall have
perpetual succession and a common
seal and may sue and be sued in
its corporate name.
(3) The Centre shall have power
for the discharge of any of its
functions, to acquire and to hold
movable and immovable property, to
dispose of property and to enter
into any contract or other
transaction.
Section 2—Objects of Centre.
(1) The object of the Centre is to
encourage and promote investment
in the Ghanaian economy.
(2) The Centre shall be the agency
of government to co-ordinate and
monitor all investment activities
to which this Act applies.
Section 3—Functions of the Centre.
For the purpose of section 2, the
Centre shall have the following
functions—
(a) initiate and support measures
that will enhance the investment
climate in the country for both
Ghanaian and non-Ghanaian
companies;
(b) promote investments in and
outside Ghana through effective
promotional means;
(c) collect, collate, analyse and
disseminate information about
investment opportunities and
sources of investment capital, and
advise upon request on the
availability, choice or
suitability of partners in
joint-venture projects;
(d) register and keep records of
all enterprises to which this Act
is applicable;
(e) identify specific projects and
invite interested investors for
participation in those projects;
(f) initiate, organize and
participate in promotional
activities such as exhibitions,
conferences and seminars for the
stimulation of investments;
(g) maintain liaison between
investors and Ministries,
Government departments and
agencies, institutional lenders
and other authorities concerned
with investments;
(h) provide and disseminate
up-to-date information on
incentives available to investors;
(i)
assist incoming and existing
investors by providing support
services including assistance to
procure authorities or permits
required for the establishment and
operation of enterprises;
(j) evaluate the impact of the
Centre on investments in the
country and recommend appropriate
changes where necessary;
(k) register and keep records of
all technology transfer agreements
relating to investments under this
Act; and
(l) perform such other functions
as are incidental to the
attainment of the object of this
Act.
Section 4—The Board of the Centre.
(1) The governing body of the
Centre shall be a Board which
shall be responsible for the
discharge of the functions of the
Centre.
(2) The Board shall consist of—
(a) a Chairman;
(b) a Vice-Chairman;
(c) the Chief Executive of the
Centre; and
(d) five other members at least
three of whom shall be persons
selected from outside the public
services.
(3) The members of the Board shall
be appointed by the President in
consultation with the Council of
State.
(4) The President shall in making
the appointments under this
section have regard to the
expertise, knowledge and
experience of the persons in
matters relating to investments in
Ghana.
(5) The Vice-Chairman shall be
elected by the members from among
their number; and where the
Chairman is a person appointed
from the public services, the
Vice-Chairman shall be elected
from the members appointed from
outside the public services.
(6) A member of the Board other
than the Chief Executive shall
hold office for a term of four
years and is eligible for
reappointment.
(7) A member of the Board may at
any time resign his office in
writing addressed to the President
or may be removed from office by
the President in consultation with
the Council of State for stated
reasons.
(8) Members of the Board shall be
paid such allowances as the
Minister responsible for Finance
shall determine.
Section 5—Meetings of the Board.
(1) The Chairman shall preside at
all meetings of the Board and in
his absence the Vice-Chairman
shall preside and in the absence
of both the Chairman and
Vice-Chairman, the members present
shall elect one of their number to
preside.
(2) The quorum for a meeting of
the Board shall be four including
the Chief Executive.
(3) The Board may co-opt any
person to act as adviser at a
meeting of the Board, except that
a person co-opted does not have
the right to vote on any matter
before the Board for decision.
(4) The validity of the
proceedings of the Board shall not
be affected by a vacancy among its
members or by a defect in the
appointment or qualification of a
member.
(5) Except as otherwise expressly
provided for under this Act, the
Board shall determine the
procedure for its meetings.
Section 6—Committees of the Board.
The Board may for the discharge of
the functions of the Centre
appoint committees of the Board
comprising members of the Board or
non-members or both and may assign
to them such functions as the
Board may determine except that a
committee composed entirely of
non-members may only advise the
Board.
Section 7—Chief Executive of the
Centre.
(1) The Centre shall have a Chief
Executive who shall be appointed
by the President acting in
accordance with the advice of the
Board given in consultation with
the Public Services Commission.
(2) The Chief Executive shall hold
office on such terms and
conditions as the President may on
the advice of the Board determine.
(3) Subject to such general
directions as the Board may give,
the Chief Executive shall be
responsible for the day-to-day
administration of the Centre and
the implementation of the
decisions of the Board.
Section 8—The Secretary and Other
Staff of Centre.
(1) The Board shall have an
officer to be designated the
Secretary who shall perform the
functions of keeping accurate
records of proceedings and
decisions of the Board and such
other functions as the Chief
Executive may direct.
(2) The President may acting in
accordance with the advice of the
Board given in consultation with
the Public Services Commission,
appoint for the Centre the
Secretary and such other officers
and employees as it may require
for the effective implementation
of its functions.
(3) The President may in writing
delegate to the Board the power of
appointment vested in him under
subsection (2) of this section.
(4) The Board may engage such
consultants and advisers as it may
require for the proper and
efficient discharge of the
functions of the Centre.
Section 9—Department of the
Centre.
The Board may, on the
recommendations of the Chief
Executive, create such departments
in the Centre as it may consider
necessary for the efficient
discharge of the functions of the
Centre.
Section 10—Responsibility for the
Centre.
The Centre shall be responsible to
the President.
Section 11—Expenses and Funds of
Centre.
(1) The Government shall provide
to the Centre out of monies
approved by Parliament such sums
as may be necessary for the
efficient discharge of its
functions under this Act.
(2) The Centre may levy such fees
and charges for its services as
may be determined by the Board.
(3) All sums of money received on
account of the Centre shall be
paid into such bank accounts as
may be determined by the Board.
(4) The Centre may with the
approval of the Board invest as it
considers fit any monies not
required for immediate use.
Section 12—Accounts and Audit of
the Centre.
(1) The Centre shall keep proper
books of accounts and proper
records in relation to the
accounts and shall prepare at the
end of each financial year within
a period of six months after the
end of the financial year, a
statement of its accounts in such
form as the Auditor-General may
direct.
(2) The books of accounts of the
Centre shall each year be audited
by the Auditor-General or an
auditor approved by him and a
report on the audit shall be
submitted to the Board.
Section 13—Financial Year of
Centre.
The financial year of the Centre
shall be the same as the financial
year of the Government.
Section 14—Annual Report.
(1) The Board shall submit to the
President within two months after
the receipt of the auditor's
report a report on the activities
and operations of the Centre
during the preceding year.
(2) The annual report of the
Centre shall include—
(a) a copy of the audited accounts
of the Centre together with the
Auditor-General's report on it;
and
(b) such other information as the
President may request.
(3) The President shall through a
Minister designated by him present
to Parliament a report on the
activities and operations of the
Centre.
Section 15—Relationship with Other
Public Authorities.
All government departments,
government agencies and other
public authorities shall
co-operate fully with the Centre
in the performance of its
functions under this Act.
Section 16—Stationing of Public
Officers at the Centre.
Notwithstanding section 15 of this
Act, the President may on the
advice of the Board in writing
request the Registrar-General, the
Director of Immigration and the
head of any government Department
to station at the offices of the
Centre such public officers as may
be specified therein and the
request shall be complied with.
PART II—PROVISIONS RELATING TO
INVESTMENT
Section 17—Application of Act.
This Act does not apply to mining
and petroleum enterprises.
Section 18—Enterprises Reserved
for Ghanaians.
The enterprises specified in the
Schedule to this Act are reserved
for Ghanaians and may not be
undertaken by a non-Ghanaian.
Section 19—Enterprises Eligible
for Foreign Participation and
Minimum Foreign Capital
Requirement.
(1) Except as provided in sections
17 and 18 and subject to this Act
and any other law, a non-Ghanaian
may invest and participate in the
operation of any enterprise in
Ghana.
(2) An enterprise in which foreign
participation is permitted under
subsection (1) of this section
shall not be established or
operated by a non-Ghanaian unless—
(a) in the case of a joint
enterprise with a Ghanaian
partner, there is investment by
the non-Ghanaian of foreign
capital of not less than
US$10,000.00 or its equivalent
worth in capital goods by way of
equity participation; or
(b) where the enterprise is wholly
owned by a non-Ghanaian there is
an investment of foreign capital
of not less than US$50,000.00 or
its equivalent worth in capital
goods by way of equity capital.
(3) Notwithstanding subsection (1)
of this section, in the case of a
trading enterprise involving only
the purchasing and selling of
goods which is either wholly or
partly owned by a non-Ghanaian,
there shall be an investment of
foreign capital or its equivalent
in goods worth at least US
$300,000.00 by way of equity
capital and the enterprise shall
employ at least 10 Ghanaians.
Section 20—Export Trading
Enterprises Exempted.
(1) The minimum capital
requirement specified in section
19 shall not apply to—
(a) portfolio investments; or
(b) an enterprise set up solely
for export trading.
(2) For the purpose of this
section, "export trading" includes
export of goods or produce that
originate from Ghana.
Section 21—Establishment of
Enterprises.
(1) Subject to this Act, a person
who intends to establish an
enterprise to which this Act
applies shall incorporate or
register the enterprise in
accordance with the Companies
Code, 1963 (Act 179) or such other
laws as are relevant to the
establishment of the enterprise.
(2) On the submission of an
application for the incorporation
of an enterprise under subsection
(1) of this section, the officers
responsible for the incorporation
and registration shall, where the
documents of the applicant are in
order, complete the processing of
the application and issue the
requisite certificate to the
applicant within a period not
exceeding five working days from
the date of the submission of the
application.
Section 22—Registration of
Enterprise with Centre.
(1) An enterprise in which foreign
participation is permitted under
section 19 of this Act shall after
its incorporation or registration
be registered with the Centre.
(2) The Centre, shall, within five
working days from the date of
receipt of completed registration
forms of the Centre register the
enterprise where it is satisfied
that—
(a) all relevant documents for
registration are in order; and
(b) the minimum foreign equity
capital requirement has been
complied with.
Section 23—Benefits and
Incentives.
An enterprise shall be entitled to
such benefits and incentives as
are applicable to such enterprise
under the Income Tax Decree 1975 (SMCD
5) and under Chapters 82, 84, 85
and 98 of the Customs Harmonised
Commodity and Tariff Code
scheduled to the Customs, Excise
and Preventive Service Law, 1993 (PNDCL
330) and any other law for the
time being in force.
Section 24—Exemption of
Non-zero-rated Items.
Any enterprise which desires to
avail itself of the incentives
provided under section 23 of this
Act but whose plant, machinery,
equipment or parts thereof are not
zero-rated under the Customs
Harmonised Commodity and Tariff
Code scheduled to the Customs,
Excise and Preventive Service Law,
1993 (PNDCL 330) may submit an
application for exemption of
import duties, sales tax or excise
duties on the plant, machinery,
equipment or parts thereof to the
Centre.
Section 25—Incentives for Special
Investments.
For the purposes of promoting
identified strategic or major
investment, the Board may in
consultation with such appropriate
state agencies as the Board may
determine and with the approval of
the President, negotiate specific
incentive packages in addition to
the incentives provided under
section 23 of this Act for such
period as the Board may specify.
Section 26—Priority Areas.
(1) The Board may, with the
approval of the President, by
legislative instrument, specify
priority areas of investment and
prescribe applicable incentives
and benefits.
(2) Instruments issued under
subsection (1) shall be signified
under the hand of the Chairman of
the Board or in his absence the
Vice-Chairman.
Section 27—Investment Guarantees,
Transfer of Capital, Profits and
Dividends.
Subject to this section an
enterprise to which this Act
applies shall be guaranteed
unconditional transferability
through any authorised dealer bank
in freely convertible currency of—
(a) dividends or net profits
attributable to the investment;
(b) payments in respect of loan
servicing where foreign loan has
been obtained;
(c) fees and charges in respect of
any technology transfer agreement
registered under this Act; and
(d) the remittance of proceeds
(net of all taxes and other
obligations) in the event of sale
or liquidation of the enterprise
or any interest attributable to
the investment.
Section 28—Guarantee Against
Expropriation.
(1) Subject to subsections (2) and
(3) of this section—
(a) no enterprise shall be
nationalized or expropriated by
Government; and
(b) no person who owns, whether
wholly or in part, the capital of
an enterprise shall be compelled
by law to cede his interest in the
capital to any other person.
(2) There shall not be any
acquisition of an enterprise to
which this Act applies by the
State unless the acquisition is in
the national interest or for a
public purpose and under a law
which makes provision for—
(a) payment of fair and adequate
compensation; and
(b) a right of access to the High
Court for the determination of the
investor's interest or right and
the amount of compensation to
which he is entitled.
(3) Any compensation payable under
this section shall be paid without
undue delay and authorization for
its repatriation in convertible
currency, where applicable, shall
be issued.
Section 29—Dispute Settlement
Procedures.
(1) Where a dispute arises between
an investor and Government in
respect of an enterprise, all
efforts shall be made through
mutual discussion to reach an
amicable settlement.
(2) Any dispute between an
investor and Government in respect
of an enterprise to which this Act
applies which is not amicably
settled through mutual discussions
may be submitted at the option of
the aggrieved party to arbitration
as follows—
(a) in accordance with the rules
of procedure for arbitration of
the United Nations Commission of
International Trade Law; or
(b) in the case of a foreign
investor, within the framework of
any bilateral or multilateral
agreement on investment protection
to which the Government and the
country of which the investor is a
national are parties; or
(c) in accordance with any other
national or international
machinery for the settlement of
investment dispute agreed to by
the parties.
(3) Where in respect of any
dispute, there is disagreement
between the investor and the
Government as to the method of
dispute settlement to be adopted,
the choice of the investor shall
prevail.
Section 30—Immigrant Quota.
(1) Every enterprise with a
paid-up capital of US $10,000.00
but less than US $100,000.00 or
its equivalent in cedis, shall be
entitled to an initial automatic
maximum immigrant quota of one
person.
(2) Every enterprise with a
paid-up capital of US $100,000.00
but less than US $500,000.00 or
its equivalent in cedis shall be
entitled to an initial automatic
maximum immigrant quota of two
persons.
(3) Every enterprise with a
paid-up capital of US $500,000.00
or more or its equivalent in cedis
shall be entitled to an initial
automatic maximum immigrant quota
of four persons.
(4) Except as provided in
subsections (1), (2) and (3) of
this section, all applications for
Immigrant quota with respect to an
investment in Ghana shall be
submitted to the Centre.
(5) An application submitted under
this section shall be dealt with
by the Immigration Service in
consultation with the Centre.
Section 31—Assistance to
Enterprise.
The Centre shall provide to an
enterprise such assistance and
guidance as the enterprise may
require and shall act as liaison
between the enterprise and
relevant government departments,
agencies and other public
authorities.
Section 32—Personal Remittances.
There shall be provided to
expatriate personnel employed or
engaged in an enterprise to which
this Act is applicable, banking
facilities through authorised
dealer banks for making
remittances abroad except that
such remittances shall not exceed
the total official wage of the
expatriate personnel.
Section 33—Technology Transfer
Agreement.
(1) A person who establishes an
enterprise may enter into such
technology transfer agreement as
he considers appropriate for his
enterprise.
(2) All technology transfer
agreements entered into under
subsection (1) shall be registered
with the Centre.
(3) All technology transfer
agreements shall be governed by
any regulations for the time being
in force relating to such
agreements.
PART III—GENERAL PROVISIONS
Section 34—Official Secretary and
Duty of Public Officers.
(1) A person who in the course of
his official duties in the
administration of this Act has
possession of or control over any
document or information obtained
under this Act and who
communicates such document or
information or any part of it to
any other person to whom he is not
authorised to communicate it by
any enactment or by the Board
commits an offence and is liable
on summary conviction to a fine
not exceeding ¢500,000.00 or to
imprisonment for a term not
exceeding one year or to both.
(2) A public officer who has a
duty to perform under this Act and
fails to perform that duty or
performs the duty recklessly shall
be liable to such disciplinary
action as the Board or the
appropriate disciplinary authority
may determine.
Section 35—Offences and Penalty.
(1) Every enterprise to which this
Act applies shall permit an
officer or a designated agent of
the Centre to enter its premises
at any reasonable time in pursuit
of the monitoring function of the
Centre.
(2) A person who without lawful
excuse refuses to admit an officer
or designated agent of the Centre
on to the business premises of the
enterprise or otherwise obstructs
an officer or a designated agent
of the Centre acting under
subsection (1) of this section
commits an offence and is liable
on summary conviction to a fine
not exceeding ¢2 million.
Section 36—Repeals and Saving.
The following enactments are
repealed or revoked as the case
may be—
Investment Code, 1985 (PNDCL 116);
Investment Code (Amendment) Law,
1992 (PNDCL 292);
Investment Code (Area of Special
Priority) Instrument, 1991 (LI
1519);
Investment Code (Immigrant Quota)
Regulations, 1992 (LI 1543);
Selective Alien Employment Tax
Decree, 1973 (NRCD 201);
Selective Alien Employment Tax
(Amendment) Decree, 1974 (NRCD
248);
Selective Alien Employment Tax
(Amendment) (No. 2) Decree, 1974 (NRCD
268);
Selective Alien Employment Tax
(Amendment) Law, 1988 (PNDCL 196);
The Import and Export Trade and
Industry (Specification of minimum
foreign capital investment by
non-Ghanaian citizens) Act, 1980
(Act 402).
Section 37—Transitional
Provisions.
(1) Notwithstanding the repeal of
the Investment Code, 1985 (PNDCL
116) any agreement executed under
it and in force immediately before
the commencement of this Act shall
continue in force as if made under
this Act.
(2) Any application pending before
the Ghana Investments Centre
established under the Investment
Code, 1985 (PNDCL 116) shall on
the coming into force of this Act
be deemed to be pending before the
Centre established under this Act.
(3) Any agreement continued in
force by virtue of subsection (1)
of this section shall confer
benefits previously enjoyed under
the agreement before the
commencement of this Act and also
such other benefits as may be
applicable to the enterprise under
this Act.
(4) Where an enterprise in
existence immediately before the
commencement of this Act has duly
complied with the Investment Code,
1985 (PNDCL 116) in relation to
any minimum equity requirement or
employed capital specified in that
Code, the enterprise shall be
deemed lawful notwithstanding any
provision of this Act to the
contrary.
(5) All immigrant quota in
existence immediately before the
coming into force of this Act in
respect of an enterprise to which
this Act is applicable shall
continue in force until expiration
or unless renewed under this Act.
(6) All technology transfer
agreements registered with the
Ghana Investment Centre shall be
deemed to be registered with the
Centre established under this Act.
Section 38—Transfer of Assets
Liabilities and Staff.
(1) All assets, rights,
obligations and liabilities of the
Ghana Investment Centre
established under the Investment
Code, 1985 (PNDCL 116) and in
force immediately before the
coming into force of this Act, are
transferred to the Ghana
Investments Promotion Centre
established under this Act.
(2) All persons employed by the
Ghana Investments Centre
immediately before the coming into
force of this Act shall, on the
coming into force of this Act be
deemed to have been duly appointed
under this Act.
Section 39—Regulations.
(1) The Board may by legislative
instrument make regulations—
(a) providing for anything that is
to be prescribed under this Act;
(b) relating to technology
transfer;
(c) generally for carrying out the
principles and object of this Act.
(2) Any instrument issued under
subsection (1) shall be under the
signature of the Chairman of the
Board or in his absence that of
the Vice-Chairman.
Section 40—Interpretation.
In this Act unless the context
otherwise requires—
“benefits" includes facilities,
entitlements and exemptions
conferred on an enterprise to
which this Act applies;
“capital” means all cash
contributions, plant, machinery,
equipment, buildings, spare parts,
raw materials and other business
assets other than goodwill;
"direct investment" means
investment made to acquire a
lasting interest in an enterprise
operating in the economy of Ghana
and intended to give the investor
an effective control in the
management of the enterprise;
“enterprise" means an industry,
project, undertaking or business
to which this Act applies or an
expansion of that industry,
undertaking, project or business
or any part of that industry,
undertaking project or business
and where there is foreign
participation means such an
enterprise duly registered with
the
Centre;
"foreign capital" means
convertible currency, plant,
machinery, equipment, spare parts,
raw materials and other business
assets other than goodwill that
enter Ghana with no initial
disbursement of Ghana's foreign
exchange and are intended for the
production of goods and services
related to an enterprise to which
this Act is applicable;
“foreign loan" means loan obtained
from outside Ghana and denominated
in any currency other than the
currency of Ghana;
"Ghanaian" means any citizen of
Ghana or any company, partnership
or association or body (whether
corporate or unincorporate) the
majority capital or financial
interest in which is owned by
citizens of Ghana and includes the
State and a statutory corporation;
"indirect investment" means any
act or contract whereby an
investor makes a contribution,
whether tangible or intangible, to
an enterprise in Ghana without
obtaining an equity interest in
the enterprise but is entitled to
returns based on profits generated
by the enterprise;
"investment" includes direct and
indirect investments and portfolio
investments;
"Government" means the Government
of the Republic of Ghana;
“market" means a public or open
place established by local custom
or by the appropriate local
government council for the purpose
of buying and selling and any
other public place used
substantially for that purpose;
“mining" includes any operation
for exploration, prospecting,
winning or obtaining of minerals,
precious metals or precious
stones;
“own" in relation to an
enterprise, includes the holding
of any proprietary interest in the
enterprise;
“petroleum" means crude oil or
natural gas or a combination of
both;
“portfolio investment" means an
investment in shares or bonds
which are mandatorily convertible
into shares or other securities
traded on the Ghana Stock
Exchange;
"technology transfer agreement"
means an agreement relating to an
enterprise to which this Act
applies that involves—
(i)
the assignment, sale or use of
foreign patents, trademarks or
other industrial property rights;
(ii) the supply of foreign
technical know-how or
technological knowledge;
(iii) foreign technical
assistance, design and
engineering, consultancy or other
technical services in whatever
form they may be supplied;
(iv) foreign managerial, marketing
or other services except that an
agreement shall not be regarded as
a technology transfer agreement
for the purpose of this Act if its
duration does not exceed a period
of eighteen months.
SCHEDULE
(Section 18)
ENTERPRISES WHOLLY RESERVED FOR
GHANAIANS
1. The sale of anything whatsoever
in a market, petty trading,
hawking or selling from a kiosk at
any place.
2. Operation of taxi service and
car hire service. (A non-Ghanaian
may undertake this service
provided he has a minimum fleet of
ten new vehicles).
3. All aspects of pool betting
business and lotteries, except
football pools.
4. Operation of beauty salons and
barber shops.
Date of Gazette Notification: 2nd
September, 1994.
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