CHAPTER 238 - TOBACCO LEVY ACT: SUBSIDIARY LEGISLATION

INDEX TO SUBSIDIARY LEGISLATION

Tobacco Levy Regulations

TOBACCO LEVY REGULATIONS

[Sections 3, 4, 5, 6, 9, 16 and 17]

Arrangement of Regulations

   Regulation

   1.   Title

   2.   Leviable tobacco

   3.   Payment, calculation, collection and remittance of levy

   4.   Prescribed bodies

      FIRST SCHEDULE

      SECOND SCHEDULE

[Regulations by the Minister]

SI 161 of 1968.

 

1.   Title

These Regulations may be cited as the Tobacco Levy Regulations.

 

2.   Leviable tobacco

For the purposes of the Act, the following classes of tobacco shall be leviable tobacco:

All classes of tobacco prescribed pursuant to section 59,of the Tobacco Act as auctionable or non- auctionable tobacco.

 

3.   Payment, calculation, collection and remittance of levy

   (1) The amount of levy payable shall be calculated to the nearest whole ngwee at the rate specified in the Schedule to the Act, on the weight of the tobacco sold.

   (2) The levy shall be due and payable by the grower on the weight of all leviable tobacco sold by him or on his behalf, on the day of the sale.

   (3) The levy shall be collected by the deduction of the appropriate amount from the proceeds of the sale—

      (a)   in the case of auctionable tobacco, by the holder of the auction floor license;

      (b)   in the case of non-auctionable tobacco purchased by the Board or its agent, by the Board;

      (c)   in the case of all other non-auctionable tobacco, by the buyer.

   (4) The levy shall be remitted to the Permanent Secretary—

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