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Business Tax (Exemption of Tax to Individual Farmers and Fisherman) Order, 2019

Statutory Instrument 85 of 2019

Business Tax (Exemption of Tax to Individual Farmers and Fisherman) Order, 2019
Citation
Statutory Instrument 85 of 2019
Primary work
Business Tax Act, 2009
Date
31 December 2019
Language
English
Type
Statutory Instrument
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Seychelles
Business Tax Act, 2009

Business Tax (Exemption of Tax to Individual Farmers and Fisherman) Order, 2019

Statutory Instrument 85 of 2019

  • Published on 31 December 2019
  • Assented to on 30 December 2019
  • Commenced on 31 December 2019
  • [This is the version of this document from 31 December 2019.]
In exercise of the powers conferred by section 12(2) (a) of the Business Tax Act the Minister responsible for Finance makes the following Order—

1. Citation

This Order may be cited as the Business Tax (Exemption of Tax to Individual Farmers and Fisherman) Order, 2019.

2. Exemption

(1)The income derived by Individual Farmers and Fisherman from farming and fishing activities shall be exempt from business tax under the Business tax Act.
(2)The exemption under subregulation (1) shall apply from the 1st December, 2014.
MADE this 30th day of December, 2019.Maurice Loustau-LalameMinister of Finance, Trade, Investment and Economic Planning
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History of this document

31 December 2019 this version
Published
Commenced
30 December 2019
Assented to