The Minister of Finance and Economic Development presented his 2023 Budget in which he made policy amendments contained in Finance No.2 Act, 2022 gazetted on 31 December 2022. The Act makes changes to the Finance Act [Chapter 23:04], the Income Tax Act [Chapter 23:06], the Capital Gains Tax Act [Chapter 23:01] and the Customs and Excise Act [Chapter 23:02] and certain other Acts.
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