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Internal Revenue Board (Amendment) Act 1996

REPUBLIC OF KIRIBATI

(No. 19 of 1996)

I assent,

(Sgd: T. Tito)
Beretitenti

14/11/96

AN ACT TO AMEND THE INTERNAL REVENUE BOARD ACT (1990)

MADE by the Maneaba ni Maungatabu and assented to by the Beretitenti.

Short title

1. This Act may be cited as the Internal Revenue Board (Amendment) Act 1996.

Amendment of section 3(1)

2. (i) deleting at Section 3(1)(b) "the Secretary for Trade, Industry and Labour" and substitute it with "the Secretary for Commerce, Industry and Tourism".

(ii) Deleting at Section 3(1)(g) "the Chief Customs Officer" and substitute it with the "Comptroller of Customs".

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INTERNAL REVENUE BOARD (AMENDMENT) ACT 1996

EXPLANATORY MEMORANDUM

This Act is to make a minor amendment to the Internal Revenue Board Act 1990 to reflect the current changes to the title of the members of the Board namely the Secretary for Commerce, Industry and Tourism in place of the Secretary for Trade, Industry and Labour and the Comptroller of Customs in place of the Chief Customs Officer.

Michael N. Takabwebwe
The Attorney General
31 October 1996