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Amendment of Fourth Schedule

Land Tax (Productive Sector) (Assessment) Regulations, reg. 4 · Revised Edition 2020

The Fourth Schedule to the Land Tax Act (added by Act 5 of 2004) is hereby amended by adding the following Proviso at the end thereofCAP. 58. “Provided that in implementing this Schedule, the Ministry is authorized to assess the 2004/2005, 2005/2006, 2006/2007, 2007/2008, 2008/2009, 2009/2010, 2010/2011, 2011/2012 and 2012/2013 tax for members of the productive sector at the 2003 assessment, plus ten per centum thereof, with effect from 1st April, 2011.”

Amended by: 3 of 2006; 88 of 2006; 47 of 2007; 68 of 2008; 80 of 2008; 38 of 2011; 52 of 2016

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