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INCOME TAX (AMENDMENT)  REGULATIONS, 1999 (LI 1664).

IN exercise of the powers conferred on the Minister responsible for Finance by sections 4 (f) and 73 (1) (a) of the Income Tax Decree, 1975 (S.M.C.D.5) these Regulations are made this  1st day of November, 1999.

Regulation 1—L.I. 1252 amended

The Income Tax Regulations, 1980 (L.1.1252) as amended are further amended by the insertion after regulation 2 of the following new regulations.

"2A. Tax Rate on Bonus.

Notwithstanding regulation 1 of these Regulations every employer shall deduct tax at the rate of 5% on any bonus paid to an employee where the amount of the bonus does not exceed 15% of the employee's annual salary.

2B. Tax Rate on Overtime Payment.

Every employer shall deduct tax at the rate of 10% on any overtime payment made to an employee where the amount of the overtime payment does not exceed 50% of the employee's salary for the month."

Regulation 2—Commencement.

These Regulations shall be deemed to have come into force on the 1st day of July, 1999.

KWAME PEPRAH

Minister responsible for Finance

Date of Gazette Notification: 5th November, 1999.

ROAD TRAFFIC (AMENDMENT) REGULATIONS, 1999 (LI 1663).

IN exercise of the powers conferred on the Minister responsible for Roads and Transport by section 33 of the Road Traffic Ordinance, 1952 (No. 55) these Regulations are made this 18th day of October, 1999.

Regulation 1—Regulation 13 of L.I. 953 Amended.

The Road Traffic Regulations, 1974 (L.I. 953) as amended and referred to in these Regulations as the "principal enactment" are further amended in regulation 13 by the substitution for regulation 13 of the following—

“13. Driver’s Licence.

(1) A licence to drive a motor vehicle shall be of  two kinds namely—

(a) a learner's licence, and

(b) a driver's licence comprising five classes specifying restrictions on the holder of each class.

(2) A holder of a driver's licence may be granted more than one class after passing the relevant and appropriate test conducted by the Licensing Authority.

(3) No licence shall be required to drive a motor vehicle to which the provisions of the Ordinance and these Regulations do not apply.”

Regulation 2—Regulations 13A, 13B, 13C and 13D Inserted in L.I. 953.

The principal enactment is amended by the insertion after Regulation 13 of the following—

“13A. Learner’s Licence.

(1) A learner’s licence is valid for a period of three months from the date of issue.

(2) A learner's licence is subject to a renewal where the learner fails to take a driving test or fails to pass a driving test within three months from the date of issue.

(3) A learner shall be accompanied by an instructor while driving on the road or in any other public place.

(4) The instructor shall have a valid licence  which is not less than three years old and the licence shall be of the class of motor vehicle in which the learner is being instructed.

(5) An instructor shall while instructing the learner, occupy the seat nearest to the driver and the controls of the motor vehicle.

(6) A learner shall not drive a motor vehicle or ride a motor cycle carrying any passenger except the instructor.

(7) A learner shall not drive a motor vehicle or ride a motor  cycle between the hours of 7p.m and 5a.m.

(8) A learner shall not have blood with alcohol concentration level above zero level while learning to drive.

(9) A learner shall not drive on a highway.

13B. Application for a Learner’s Licence.

(1) An applicant for a learner's licence shall not be less than 18 years of age.

(2) An application for a learner's licence shall be supported by a birth certificate and other documents as the Licensing Authority may request.

(3) An applicant for a learner’s licence  shall be examined by an examiner for a driver’s  licence.

(4) The applicant shall satisfy the examiner that the applicant has sufficient knowledge of the Highway Code in respect of—

(a) the rules of the road,

(b) the road traffic signs and road markings, and

(c) the control of a motor vehicle of the class to which the application is related.

(5) The examiner shall upon the payment of the fees specified in the Fifth Schedule to these Regulations and the satisfaction of the requirements under sub-regulation (4) by the applicant, issue to the applicant a learner’s licence as Form K in the First Schedule to these Regulations.

(6) The examiner shall endorse the learner’s licence where the applicant is

(a) found to be competent to drive with the aid of glasses or contact lenses, an artificial limb or other physical aid; or

(b) a person with a physical disability who has to drive a motor vehicle adapted for a person with a physical disability, or a motor vehicle adapted specially for that physically disabled applicant

13C. Disabled Applicant.

An applicant with a physical disability driving an adapted motor vehicle has to pass a practical driving test and any other test as the Licensing Authority may determine.

13D. Disqualification.

A person shall not hold a learner's licence if that person is disqualified from obtaining a driver’s licence under section 7 of the Ordinance.”

Regulation 3—Regulation 14 Amended.

The principal enactment is amended in regulation 14 by the substitution for sub regulation (3) of the following—

“An applicant for a driver's licence shall impress his right thumb mark and right finger marks and left thumb mark and left finger marks on forms supplied for the purpose."

Regulation 4—Regulation 15 Amended.

The principal enactment is amended in regulation 15 as follows—

(a) by the substitution of sub regulation (1) of the following—

“15. Driving Test.

(1) The Licensing Authority shall, before issuing a driver's licence, require the applicant to pass

(a) (a) a written multiple choice questions test in the case of a literate applicant or a multiple oral test in the case of an illiterate applicant, and

(b) a practical driving test as stated in sub regulation (4).”

(b) by the deletion of paragraph (i) of sub regulation (4).

(c) by the insertion after paragraph (h) of sub regulation (4) of the following—

“(i) in respect of vehicle control, interaction with highway traffic hazards;

(j) relating to reverse parking and reversing round the corner; and

(k) to drive on a dual carriageway road.”

(d) by the substitution for the alphabet (j) in sub regulation (4) of the alphabet (l)

Regulation 5—Regulations 15A and 15B— Inserted in L.I. 953

The principal enactment is amended by the insertion after Regulation 15 of the following—

"15A. Visual Test

(1) A holder of a driver’s licence or a prospective applicant for a driver’s licence to drive a motor vehicle of 8,000 kilograms shall have a corrected binocular vision of 6/12 or 20/40.

(2) An applicant for a driver's licence shall have no defect apart from the physiological blind spot in a minimum of 120 degrees of horizontal binocular visual field using the 1114C setting on the goldman machine or its equivalent.

(3) An applicant who cannot see what is on the right or left side when the applicant is looking straight ahead is disqualified from obtaining a driver’s licence.

(4) A registered ophthalmologist shall certify the results of any vision test presented by an applicant to the Licensing Authority.

“15B. Upgrading of Class

An applicant may drive a motor vehicle of another class after passing the relevant test applicable to the class of licence the applicant seeks to obtain".

Regulation 6—Regulation 16 Amended

The principal enactment is amended in regulation 16 by the substitution for sub regulations (1) and (2) of the following—

"16. (1) A driver’s licence shall be as in Forms J and K in the First Schedule and, shall be valid for the period specified in it.

(2) The fee for the issue of a driver's licence shall be as specified in the Fifth Schedule to these Regulations".

Regulation 7—Regulation 17 of L.I.  953 Amended.

The principal enactment is amended in regulation 17 as follows—

(a) by the substitution of sub regulation 3 of the following—

"(3) The fee for the renewal of a driver’s licence shall be as specified in the Fifth Schedule to these Regulations."

(b) by the substitution for sub regulation (4) of the following—

"(4) A renewal of a driver's licence shall be as in Form L in the First Schedule, and the renewal shall be effected by franking”.

(c) by the insertion immediately after sub regulation (6) of the following—

"(7) A driver's licence is subject to a renewal every two years and the licence shall be replaced after a period of ten years from the date of issue.

(8) A driver’s licence shall be renewed personally after that person has passed a vision test conducted by an ophthalmologist."

Regulation 8—Regulation 19A Inserted in L.I. 953

The principal enactment is amended by the insertion after regulation 19 of the following—

“19A. Driver Re-test.

(1) The Licensing Authority shall re-test a driver where

(a) the driver is involved in an accident and is adjudged by a court to be at fault;

(b) the driver is convicted of the following traffic offences

(i) driving under the influence of alcohol or drugs.

(ii) dangerous, careless and reckless driving, or

(iii) violating parking rules;

(c)  a court orders that a driver should be retested;

(d)  the Licensing Authority considers it necessary to re-test a driver; or

(e) an employer requires an employee driver to be re-tested.

(2) A court shall notify the Licensing Authority in writing with regard to any driver who is to be re-tested.

(3) A driver who is to be re-tested shall pay a driving test fee as specified in the Fifth Schedule to these Regulations".

Regulation 9—Regulation 20 of L.I. 953 Amended

The principal enactment is amended by the substitution of regulation 20 of the following—

“20. Conditions for Replacement.

(1) On an application made by a person to whom a licence has been granted, the Licensing Authority on being satisfied that

(a) the person’s licence is lost or stolen;

(b) the licence is defaced,

(c) the pages of the licence are exhausted, or

(d)  the licence has expired

shall issue a new driver's licence quoting on the new driver's licence the number and date of the previous licence.

(2) A holder of a class of driving licence may after passing the prescribed test apply to the Licensing Authority for a licence of a higher class than that previously held by the holder.

(3) The holder shall submit with the application the previous licence.

(4) The Licensing Authority shall issue the holder a new licence which contains the previous class, the new class and the previous identification number.

(5) Regulations 14 and 16 are applicable to the issue of a driver's licence under this regulation.

(6) The applicant shall pay the fee specified for a driver’s licence in the Fifth Schedule to these Regulations.

(7) The Licensing Authority shall cancel a licence which is defaced".

Regulation 10—Regulation 20A inserted in L.I. 953

The principal enactment is amended by the insertion after Regulation 20 of the following—

“20A. Change of Name

(1) A holder of a driver’s licence shall notify the Licensing Authority in writing within 14 working days of any change of the holder's name, postal and residential addresses.

(2) The notification to the Licensing Authority shall be supported by the documents specified in the Sixth Schedule to these Regulations.

(3) Where the change is in respect of a name, the holder shall appear personally before the Licensing  Authority."

Regulation 11—First Schedule to L.I. 953 Amended

The principal enactment is amended by the substitution of Form J for Forms H and J.

Regulation 12—Fifth Schedule to L.I. 953 Amended

The principal enactment is amended in the Fifth Schedule as follows—

(a) by the substitution for items 26 and 27 of the following—

“Driver's licence 16 (2)  ...............…………….                   30,000.00"

(b) by the substitution for item 31 of the following—

"Replacement licence 20 (6) ………………….                 20,000.00"

(c) by the insertion after item 30 of the following—

"Driver re-test fee (19A)  ..............……………                   10,000"

Regulation 13—Sixth Schedule added to L.I. 953

The principal enactment is amended by the addition of a Sixth Schedule specifying the documents which support a notification for a change of name or address.

SCHEDULES

FIRST SCHEDULE

FORM J

DRIVER’S LICENCE

(Regulation 16)

Any one or more alphabets indicated in the driver's licence is authorisation and limits the holder as to the type and class of vehicle the holder may drive.

Class              Type                Description/Class                 Category ( in Kgs/cc)           

A         Motorcycle     (1)  Moped

(2) With or without side car

(3) Without side car 50

50-250

250 and above         

B         Car      (1) Private

(2) Taxi

(3)  Hiring       Cars not

Exceeding

2950  

C         Light Duty Vehicle     (1) Goods carrying vehicle

(2)  Bus/Coach          Vehicle of 2950—5500

19—33          

D         Heavy duty vehicle    (1) Goods carrying vehicles

(2) Omnibus

(3) Articulator Vehicle not exceeding 8000           

E         Agricultural and Road Construction Machine        (1) Caterpillar

(2) Tractor

(3) Dumper

(4) Forklift

(5) Bulldozer

(6) Roller        Special          

F          Any motor vehicle      (1) Goods carrying vehicle

(2)  Bus/Coach

(3)  Heavy Articulated vehicle          Vehicle over 8000”  

SIXTH SCHEDULE

CHANGE OF NAME OR ADDRESS

(Regulation 20A)

Type of Change                                                                                 Documents   

1. Change of name to another name                                  Affidavit supporting the change

2. Change of name to spouse’s surname              Marriage Certificate

3. The combination of the holder’s surname                      Birth certificate and a marriage

     and spouse’s name                                                         certificate

4. Reverting to maiden name                                  Birth certificate or previous marriage certificate  

5. Change of address                                               Provision of full name, date of birth and driver’s licence of holder, postal and residential address.”    

EDWARD K. SALIA

Minister Responsible for Roads and Transport

Date of Gazette Notification: 29th October, 1999.