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FINANCE ACT (No. 1), 1991.

ARRANGEMENT OF SECTIONS.

Section

   1.   Amendment to the East African Customs and Transfer Tax Management Act.

   2.   Amendment to the East African Excise Management Act.

 

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

 

CHAPTER 178
FINANCE ACT (No. 1), 1991.

Commencement: 1 July, 1989.

   An Act to provide for the alteration of taxes and duties and to amend certain enactments relating thereto and other matters connected therewith.

 

1.   Amendment to the East African Customs and Transfer Tax Management Act.

   The East African Customs Transfer and Management Act is amended as follows—

   (a)   in section 154 by substituting for the main paragraph of subsection (2), the following—

"(2) Where on conviction for or compounding of an offence involving uncustomed goods, forged documents, concealed goods or false declaration under this Act, any person becomes liable to a fine not exceeding a specified amount, then further to such fine the court or proper officer shall impose an additional fine of 10 percent of the value of any goods in respect of which such offence was committed; and for the purpose of determining the value of any such goods.";

   (b)   section 154(a) is deleted;

   (c)   by adding at the end of section 187 the following—

"and for the purposes of this Act unless the context otherwise provides the word vessel shall include vehicles.";

   (d)   the Act is further amended as provided in the First Schedule to this Act.

 

2.   Amendment to the East A

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