ARRANGEMENT OF SECTIONS
1. Short title.
3. Issue of certificates.
4. Purchase of certificates.
5. Registration of purchase and transfer.
6. Satisfaction of tax by certificates.
8. Certificates not normally transferable.
9. Maximum holdings.
10. Redemption by registered holder.
11. Redemption by Commissioner.
12. Issue of duplicate certificates.
13. Devolution of powers and duties of Accountant-General.
14. Surrender for certificates of less value.
15. Proceeds of certificates to form part of general revenue.
16. Certificate to be deemed a cheque under Cap. 16.
18. No derogation from Act.
THE TAX RESERVE CERTIFICATES ACT
An Act to provide for the issue of Tax Reserve Certificates and for the satisfaction of liability for tax and for related matters.
17 of 1956
36 of 1956
21 of 1958
[R.L. Cap. 374]
Act No. 16 of 1983
This Act may be cited as the Tax Reserve Certificates Act.
In this Act–
"Accountant-General", in relation to any power or duty to be exercised or performed under this Act, includes any person to whom that power or duty has been delegated under section 13;
"Act" means the Income Tax Act *;
"Commissioner" means the Commissioner for Income Tax appointed under section 129 of the Act;
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