Income Tax (Commercial Agricultural Farming and Agro-processing Business Investment Incentives) Regulations 2021 (L.N. No. 80 of 2021).
Country
Type of law
Regulation
Abstract
These Regulations, made under the Income Tax Act 2015, lay down procedures and principles for the application, approval and revocation of commercial agricultural farming and agro-processing business investment incentive. The purpose of these Regulations is to exempt the duty under regulation 5 and income tax under regulation 9 for a commercial agricultural farming and agro-processing business established on or after 1 August 2021.
Attached files
Web site
Date of text
Entry into force notes
These Regulations are deemed to have come into force on 1 August 2021.
Repealed
No
Source language
English
Legislation Amendment
No