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"id": 326821,
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"content": ".Section 34 of the Income Tax Act is amended – section 34 of Cap 470. (a) in subsection (1) - (i) by inserting the following new paragraph immediately after paragraph (h) – (i) tax upon the amount or value of the consideration from sale of property or shares of a resident person charged under section 3(2)(g) shall be charged at the rate provided for under paragraph 5 of the Third Schedule; (b) in subsection (2) – (i) by deleting the paragraph relating to “winnings from betting and gaming”; (ii) by inserting the following new paragraphs immediately after paragraph (i) - (j) a payment in respect of gains or profits from the business of transmitting messages which is chargeable to tax under section 9(2). (k) the amount or value of the consideration from the sale of property or shares in respect of oil companies, mining companies or mineral prospecting companies."
}