ACT
(Act 13 of 2014 and 8 of 2022)
Act 13 of 2014 .. in force 22 July 2014 (S.I. 71/2014)
Amended by Act 8 of 2022 .. in force 21 March 2022
ARRANGEMENT OF SECTIONS
PART 1
PRELIMINARY
| 1. | Short title |
| 2. | Interpretation |
PART 2
APPLICATION FOR AGRICULTURE AND FISHERIES INCENTIVES
| 3. | Specific eligibility criteria |
| 4. | Application for agriculture or fisheries incentives |
| 5. | Application for renewal of incentives |
| 5A. | Consideration of application by the Permanent Secretary |
PART 3
AGRICULTURE AND FISHERIES INCENTIVES COMMITTEE
| 6. | Appointment of an Agriculture and Fisheries Incentives Committee |
| 7. | Constitution of the Committee |
| 8. | Functions of the Committee |
| 8A. | Term of appointment |
| 8B. | Resignation |
| 8C. | Revocation |
| 8D. | Vacancy |
| 8E. | Meetings |
| 8F. | Declaration of interest and abstention from voting |
PART 4
ORDER DECLARING AN APPROVED AGRICULTURAL OR FISHERIES PROJECT
| 9. | Order declaring an approved agricultural or fisheries project |
| 10. | Retrospective effect |
| 11. | Form of an Order |
| 12. | Approved agricultural or fisheries project |
PART 5
EXEMPTIONS
| 13. | Exemptions for duties and taxes |
| 14. | Licence to import |
| 15. | Alteration or revocation of an import licence |
| 16. | Record and inspection of imported agricultural or fisheries inputs |
| 17. | Sale or disposal of agricultural or fisheries inputs, commercial motor vehicle and other articles |
| 18. | Income tax exemption |
| 19. | Computation of profits |
| 20. | Deduction for capital expenditure |
| 21. | Service charge exemption |
PART 6
APPEALS BOARD
PART 7
MISCELLANEOUS
| 23. | Power to amend the Schedules |
| 24. | Regulations |
| Schedule 1 | |
| Schedule 2 | |
| Schedule 3 | |
| Schedule 4 | |
AN ACT to provide for agriculture and fisheries incentives to persons within the agricultural and fisheries sectors and for related matters.
Commencement [22 July 2014]