Income Tax Act (Cap. 123), article 3

3. The administration of this Act shall be vested in the Commissioner, and the provisions of articles 3 and 4 of the Income Tax Management Act shall apply to the Commissioner in the exercise of his powers and functions under this Act. PART II IMPOSITION OF INCOME TAX Charge of Income Tax. Amended by: XXV . 1960.4; VIII. 1969.3; XXXV . 1972.3; XLII. 1975.2; XXVIII. 1978.4; IX. 1983.4; XIII. 1983.5; VIII. 1987.2; XXXI. 1988.2; XIX. 1989.3; XXXVI. 1990.2; XVIII. 1993.3. Renumbered by: XVII. 1994.2. Amended by: XVII. 1994.4; XX. 1996.3; XI. 2000.3; L.N. 238 of 2000 IX. 2001.22; II. 2003.8; II. 2004.7; L.N. 409 of 2007; XIII. 2015.43. VII.2018.15;* XXXV .2023.14.