40 Revenue Administration Procedure Code

(1) There is provided a Revenue Administration Procedure Code (referred to in this Law as Revenue Code) to guide the process of Revenue Administration in the State.

(2) The Revenue Administration Procedure Code may be reviewed from time to time with the approval of the Revenue Council, subject to confirmation by the House of Assembly.

(3) Upon confirmation by the House of Assembly, the Executive Chairman shall publish a revised Revenue Code in the Gazette and produce copies for circulation.

(4) The Revenue Code is provided in the Fourth Schedule to this Law.