LESOTHO
GovernmentGazette
EXTRAORDINARY
GOVERNMENT NOTICE NO. 35 OF 1994
Explanatory Memorandum to the Income Tax (Amendment) Bill 1994
Introduced into the National Assembly on 10th March 1994
(Circulated by the Authority of the Minister for Fianance and Economic Planning, The Hon. Selometsi Baholo)
OUTLINE
Income Tax (Amendment) Act 1994
[Date of Assent: 25 May, 1994]
ACT NO. 2 OF 1994
An Act to amend the Income Tax Order, 1993 Enacted by the Parliament of Lesotho.
Short title
1. This Act may be cited as 'the Income Tax (Amendment) Act, 1994. Commencement
2. (1) Subject to subsection (2), this Act shall come into operation on the date of its publication in the Gazette.
ACT NO. 10 OF 1996
INCOME TAX (AMENDMENT) ACT, 1996.
Date of Assent: 20.09.96]
[Date of commencement: See section 2]
An Act to amend the Income Tax Act, 1993.1
Enacted by the Parliament of Lesotho Short Title
1. This Act may be cited as the Income Tax (Amendment) Act, 1996. Commencement
ACT NO. 11 OF 2000
INCOME TAX (AMENDMENT ACT) 2000
An Act to amend the Income Tax Act, 19931.
Enacted by the Parliament of Lesotho.
Short title
1. This Act may be cited as the Income Tax(Amendment) Act, 2000. Commencement
ACT NO. 14 OF 2000
Income Tax (Amendment) Act 2000
An Act to amend the Income Tax Act, 1993[1].
Enacted by the Parliament of Lesotho.
Short title and commencement
1. This Act may be cited as the Income Tax (Amendment) Act, 2000 and shall be deemed to have come into operation on 1st April 1996.
Interpretation
ACT NO. 10 OF 1982 Arrangement of Chapters and Schedules
