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FINANCE ACT, 1997-1998.

ARRANGEMENT OF SECTIONS.

   Section

   1.   Amendments to the East African Excise Management Act.

   2.   Amendments to the East African Customs and Transfer Tax Management Act.

CHAPTER 186
FINANCE ACT, 1997-1998.

Commencement: 12 June, 1997;
1 July, 1997.

   An Act to provide for the alteration of certain taxes and duties and to amend certain written laws relating to those taxes and duties, and for other connected purposes.

1.   Amendments to the East African Excise Management Act.

   The East African Excise Management Act is amended—

   (a)   by substituting for section 56A the following—

"56A. (1) If any excise duty is not paid on or before the due date, the licensee shall be liable to pay a penal tax on the tax due at a rate of two percent for the period the return is outstanding.

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