Section 13: Amendment of Third Schedule to principal Act

Income Tax (Amendment) Act 2023

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Consolidated text

THE INCOME TAX (AMENDMENT) ACT, 2023 An Act to amend the Income Tax Act, Cap. 340 to expand the exceptions to the provision for limiting interest deduction to include micro-finance deposit taking institutions and tier 4 microfinance institutions; to provide for ZEP-RE (PTA Reinsurance Company) as a listed institution and for related matters. Date of Assent: 17th August, 2023 Date of Commencement: 1st July, 2023 BE IT ENACTED by Parliament as follows:

Source: laws_africa.