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In exercise of the powers
conferred on the Secretary
responsible for Local Government
by subsection (4) of section 57 of
the Local Government Law, 1988 (P.N.D.C.L.
207) and in consultation with the
Secretary responsible for National
revenue this Instrument is made
this 8th day of April 1992.
Section 1—Sixth Schedule to
P.N.D.C.L. 207 Amended.
The Sixth Schedule to the Local
Government Law, 1988 (P.N.D.C.L.
207) is amended by the insertion
immediately after item 5 of the
following items:
"5A. Advertisement of Tax Decree,
1976 (S.M.C.D. 43);
5B. Part IV of the fourth Schedule
to the Income Tax Decree, 1975 (S.M.C.D.
5) as amended by the Income Tax
(Amendment) Law, 1987 (P.N.D.C.L.
177);
5C. Taxes chargeable on the income
of the following categories of
self-employed persons—
(a) spare parts dealers;
(b) chemical sellers;
(c) tailors and dress makers;
(d) sandcrete blocks
manufacturers;
(e) musical spinners;
(f) radio and television
repairers;
(g) professional photographers;
(h) gold and silver smiths;
(i)
drinking bar operators;
(j) chop bar keepers and cooked
food sellers;
(k) butchers;
(1) refrigeration and
air-conditioning workshops owners;
(m) hairdressers;
(n) garage owners;
(o) video operators;
(p) cornmill owners;
(q) co-operative distillers;
(r) scrap sellers;
(s) traders; and
(t) liquor sellers."
Section 2—Commencement.
Item 5C of this Instrument shall
be deemed to have come into force
on the 1st day of January 1991.
Section 3—Revocation.
The Local Government (Amendment of
Sixth Schedule) Instrument, 1990 (L.I.
1508) is hereby revoked.
KWAMENA AHOWI
P.N.D.C. Secretary Responsible for
Local Government
Date of Gazette Notification: 15th
May, 1992. |
