FINANCE ACT (No. 1), 1996.

ARRANGEMENT OF SECTIONS.

   Section

   1.   Construction of this Act.

   2.   Amendment to section 2.

   3.   Amendment to section 28.

   4.   Amendment to section 106.

   5.   Amendment to section 108.

   6.   Miscellaneous fines and penalties.

      Schedule   Penalties and fines amended.

CHAPTER 184
FINANCE ACT (No. 1), 1996.

Commencement: 16 June, 1995.

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

1.   Construction of this Act.

   This Act shall be read as one with the East African Customs and Transfer Tax Management Act, in this Part referred to as the Act.

2.   Amendment to section 2.

   The Act is amended in section 2 by substituting for subsection (2)(a) the following—

"(a) goods shall be deemed to be entered when the entry made and signed by the owner in the prescribed manner, is lodged and has been processed by the proper officer".

3.   Amendment to section 28.

   The Act is amended in section 28—

   (a)   by substituting for subsection (1) the following—

      "(1) Save as otherwise provided in the Customs laws, the whole of the cargo of any aircraft or vessel which is unloaded or is to be unloaded, shall be entered by the owners within a period of twenty-one days after the commencement of discharge either for—