IN exercise of the power conferred on the Minister responsible for Finance by section 114 (1)(d) of the Internal Revenue Act, 2000 (Act 592), these Regulations are made this 27th day of July 2012.
Regulation 1(1) These Regulations apply ...
Regulation 2 (1) & (2)(1) A person w ...
Regulation 2 (3) The Commissioner-G ...