ACTS OF GHANA

 ACT 797

ACT

OF THE PARLIAMENT OF THE REPUBLIC OF GHANA

ENTITLED

INTERNAL REVENUE (AMENDMENT) ACT, 2010

AN ACT to amend the Internal Revenue Act, 2000 (Act 592) to increase the rate of capital gains tax.

DATE OF ASSENT: 14^TH MAY 2010

PASSED by Parliament and assented to by the President:

Section 95 of Act 592 amended

1. The Internal Revenue Act, 2000 (Act 592) is amended in section 95 (1) by the substitution for "five" of "fifteen".