Category: Subsidiary Legislation

POST OFFICE SAVINGS BANK: SUBSIDIARY LEGISLATION POST OFFICE SAVINGS BANK REGULATIONS under s. 14 ARRANGEMENT OF REGULATIONS REGULATION 1. Citation 2. Interpretation 3. Application to open an account 4. Procedure on making deposits 5. Pass books 6. Duties of officer receiving deposit 7. Loss of pass book 8. Delivery of pass book to Postmaster-General 9. Amount of deposits 10. Deposits made in error 11. Depositors 12. Calculation of interest 13. General provisions relating to withdrawals 14. Withdrawals by warrant or crossed cheque 15. Powers of attorney 16. Withdrawals by telegraph 17. Withdrawals on demand 18. Transfers within Malawi 19. Transfers from Malawi 20. Transfers to Malawi 21. Closing an account 22. Person not to have more than one account 23. Trustees 24. Withdrawals for maintenance of person under the age of 7 years 25. Persons unable to write 26. Married women 27. Proof of identity Schedule G.N. 35/1968169/196814/1970217/197120/1979163/1980 PRELIMINARY 1. Citation These Regulations may be cited as the Post Office Savings Bank Regulations. 2. Interpretation In these Regulations, unless the context otherwise requires— ‘‘appropriate form’’ means such form obtainable at a Post Office as may be approved by the Postmaster-General for the purpose concerned; ‘‘depositor’’ means the person or persons jointly or severally authorized to make withdrawals from an account in accordance with regulation 4 or regulation 11; Post Office Savings Bank Regulations ‘‘joint account’’ means an account in the names of two individuals who may only operate the account or make withdrawals jointly; ‘‘Post Office’’ means a Post Office or other place at which the business of the Savings Bank is conducted; ‘‘working day’’ means any day on which the business of the Savings Bank is conducted. DEPOSITS AND PASS BOOKS 3. Application to open an account (1) An application to open an account in the name of an individual or a joint account may be made at any Post Office. (2) An application to open any account other than an account referred to in subregulation (1) shall be made to the Postmaster-General, and shall require the approval of the Minister. 4. Procedure on making deposits (1) Before a first deposit is made into an account the person opening the account shall make and sign a declaration in the appropriate form. (2) Such declaration shall specify the person or persons authorized to make withdrawals from the account, giving his or their full names, occupation and place of residence, shall contain copies of his signature or their signatures, as the case may be, and shall be witnessed. (3) The Postmaster-General may require such evidence as he deems necessary to satisfy him as to the authority of the depositor to make withdrawals from the account (4) The person making any deposit shall complete a deposit slip in the appropriate form. 5. Pass books (1) When a first deposit is made into an account, a numbered pass book relating to that account, on which there shall be affixed the signature or signatures of the depositor, shall as soon as practicable be handed to the person opening the account. (2) Pass books shall remain the property of the Savings Bank and shall be surrendered to an officer when the account is closed. 6. Duties of officer receiving deposit (1) The officer receiving a deposit shall enter the amount of the deposit in the pass book, shall affix his initials and the date stamp of his office opposite such entry, and shall report the receipt of the deposit to the Postmaster-General: Provided that the Postmaster-General may, in such circumstances as he may determine, authorize a number of deposits to be aggregated and the total amount to be entered in the pass book as a single deposit. (2) The entry of the amount of a deposit in a pass book shall be an acknowledgment of the depositor’s right to repayment of such amount, together with any interest payable thereon: Provided that where the amount of such deposit recorded in the pass book differs from the amount shown on the deposit slip relating to such deposit, then the amount shown on the deposit slip shall, unless the contrary be proved to the satisfaction of the Postmaster-General, be deemed to be the amount to which the depositor shall be entitled to repayment together with any interest thereon. 7. Loss of pass book Where the Postmaster-General is satisfied that a pass book is lost or destroyed or is so damaged or defaced as to be unfit for further use he shall, on application being made to a Post Office in the appropriate form, and upon payment of a fee of 50 tambala, issue a new pass book: Provided that if the balance in the old pass book is less than K5, a new pass book shall not be issued and the fee shall not be payable, but the…

TEA CESS: SUBSIDIARY LEGISLATION TEA CESS (IMPOSITION OF CESS) NOTICE under s. 2 G.N. 142/197733/198045/198610/1994 1. Citation This notice may be cited as the Tea Cess (Imposition of Cess) Notice. G.N. 33/1980 45/1986 117/1988 10/1994 2. Imposition of cess The cess to be raised, levied, collected and paid in respect of all tea manufactured in Malawi shall, with effect from 1st March, 1993, be at the rate of K9 per one hundred kilos net weight. TEA CESS RULES under s. 5 G.N. 268/1969 1. Citation These Rules may be cited as the Tea Cess Rules. 2. Payment of cess or special cess (1) All monies due and payable in respect of the cess prescribed under section 2 (1) of the Act shall be paid to the Tea Association (Central Africa) Limited before the end of the month following the month in which the tea in respect of which cess was payable was manufactured. (2) All monies due and payable in respect of the special cess prescribed under section 2 (2) of the Act shall be paid to the Tea Association (Central Africa) Limited within 30 days from the date that such special cess is approved by the Minister.

HIDES AND SKINS (CESS): SUBSIDIARY LEGISLATION HIDES AND SKINS (CESS) ORDER under s. 3 (1) G.N. 85/1951139/1953 1. Citation This Order may be cited as the Hides and Skins (Cess) Order. 2. Cess There is hereby imposed, as from the 1st May, 1951, a cess in respect of all hides and skins exported from Malawi which shall be paid at the following rates per hundred pounds avoirdupois dry net weight— (a) Cattle hides . . . . . . . . seven shillings; (b) Goat skins . . . . . . . . sixteen shillings; (c) Sheep skins . . . . . . . . seven shillings: Provided that the cess payable on the export of wet-salted hides shall be calculated at half the above rates only. 3. Payment All moneys due and payable in respect of the cess imposed under paragraph 2 shall be paid to the Controller of Customs.

STAMP DUTIES: SUBSIDIARY LEGISLATION STAMP DUTIES (METHOD OF PAYMENT) REGULATIONS under s. 7 G.N. 28/197144/1984 1. Citation These Regulations may be cited as the Stamp Duties (Method of Payment) Regulations. G.N. 44/1984 2. Use of adhesive postage stamps Any stamp duties of an amount not exceeding K2.00 upon instruments which are permitted by law to be denoted by adhesive stamps may be denoted by adhesive postage stamps issued under the Posts and Telegraphs Act. NOTICE OF EXEMPTION under s. 88 (2) G.N. 174/1969197/1969147/197310/1995 The Minister has directed that the following classes of instrument shall be exempt from stamp duty— (a) all licences for the occupation of land issued by the Minister under the powers conferred upon him by section 5 of the Land Act (Cap. 57:01) in connexion with agricultural settlement and resettlement in any part of Malawi; (b) any instrument whereby any advance to a local authority from the Local Authorities Loans Fund under the Local Authorities’ Loans Fund Act, 1971, is acknowledged or secured; (c) any instrument whereby any security for any such advance is released or the repayment of any such advance is acknowledged; or (d) any instrument whereby any property, whether real or personal, is conveyed by way of security for any such advance or reconveyed upon the repayment thereof. N.B. The exemption has application in respect of instruments referred to in paragraph (a) with effect from 16th May, 1969, and in respect of instruments referred to in paragraphs (b), (c) and (d) from 31st December, 1971. NOTICE OF EXEMPTION under s. 88 (2) The Minister has directed that the following classes of instrument shall be exempt from stamp duty— (a) the Trust Deed dated 21st April, 1977, made between Dwangwa Sugar Corporation Limited and National Bank of Malawi creating a legal mortgage and floating charge in favour of National Bank of Malawi as trustee; (b) each and every debenture issued or to be issued pursuant to the said Trust Deed. NOTICE OF EXEMPTION under s. 88 (2) G.N. 10/1995 1. Citation This Notice may be cited as the Stamp Duties (Exemption) Notice. 2. Exemption of certain instruments from stamp duty The following instruments required or necessary to effect the restructuring of Malawi Railways Limited shall be exempt from stamp duty— (a) any instrument relating to the incorporation of Malawi Railways (1994) Limited and Malawi Lake Services Limited under the Companies Act; (b) any instrument relating to the transfer of movable and immovable property by Malawi Railways Limited to the Government; (c) any instrument relating to the transfer of movable and immovable property by the Government to Malawi Railways (1994) Limited and Malawi Lake Services Limited; and (d) any instrument relating to the discharge of any security issued by Malawi Railways Limited directly or indirectly in favour of the Government. G.N. 240/1969 29/1969 STAMP DUTIES (LICENSING, CONTROL AND USE OF STAMP FRANKING MACHINES) REGULATIONS under s. 89 1. Citation These Regulations may be cited as the Stamp Duties (Licensing, Control and Use of Stamp Franking Machines) Regulations. 2. Use of stamp franking machine without licence prohibited No stamp franking machine shall be used by any person for the purposes of the Act without a licence for its use having been obtained from the Registrar General who is hereby authorized to issue licences under these Regulations. 3. Application Application for a licence to use a stamp franking machine shall be made in writing and addressed to the Registrar General, P.O. Box 100, Victoria Avenue, Blantyre. 4. Form A licence to use a stamp franking machine shall be in the form in the Schedule hereto. 5. Restriction on use Where a licence for the use of a stamp franking machine has been granted and is in force such machine shall not be used for denoting payment of stamp duty on any documents save the following— (a) Bankers’ Stop Orders (b) Bills of Exchange (c) Bankers’ Drafts (d) Pledge of Policy of Assurance or Insurance (e) Promissory Notes (f) Security, Pledge, Suretyship, Indemnity or Guarantee. SCHEDULE This licence grants permission to ……………………………… to use a stamp franking machine, number ……………………………….. of the type known as ………………………………………. for the purpose of making impressions to denote the payment of stamp duty chargeable upon the following documents and no others. CONDITIONS 1. The machine shall be presented for setting at the office of the Registrar General, Victoria Avenue, Blantyre. 2. The seal shall not be broken nor the machine in any way interfered with except by an authorized officer of the Ministry of Finance or the Department of the Registrar General. In the event of the machine becoming out of order its use shall be discontinued forthwith and the Registrar General shall be informed at once. The machine shall be open to inspection at any reasonable time by an authorized officer as…

ESTATE DUTY: SUBSIDIARY LEGISLATION APPOINTMENT TO BOARD OF COMMISSIONERS under s. 3 (2) (d) G.N. 8/1964(N)83/1966 The following persons have been appointed to be members of the Board of Commissioners— The Commissioner of Taxes. The Senior Resident Magistrate. DOUBLE DUTY RELIEF (COMMONWEALTH) NOTICE under s. 38 (2) APPLICATION OF s. 38 G.N. 83/1948 It has been proclaimed and declared that section 38 of the Act shall apply to Southern Rhodesia and Zambia with effect from the 7th March, 1946. THE ESTATE DUTY (APPEALS) RULES under s. 25 (7) G.N. 44/1963 1. Citation These Rules may be cited as the Estate Duty (Appeals) Rules. 2. Filing of petition Every appeal against an assessment shall be by way of petition to the High Court, such petition to be filed in the Registry and a copy thereof served by the appellant upon the Commissioners. 3. Grounds must be in writing Subject to these Rules the appellant shall not in his petition state or at the hearing be allowed to rely upon any grounds of appeal not specifically set forth in the notice in writing to the Commissioners specifying his objections to the assessment, decision or refusal to refund. 4. Service Upon the filing of the petition and the service of a copy thereof upon the Commissioners the matters shall be deemed to be completely at issue, and within seven days thereafter the appellant, or in default thereof the Commissioner, may set the petition down for hearing. 5. Evidence Unless by consent or otherwise ordered only oral evidence shall be admitted at the hearing. In cases where evidence may be by affidavit, the affidavit shall be filed in the Registry at least two clear days before the date of hearing. 6. Right to gather information The Commissioners shall have the same right as an ordinary suitor of administering interrogatories and of obtaining discovery and inspection of documents. 7. Amendments The Court may at any time before or at the hearing allow the appellant to amend his petition upon such terms as the Court or Judge may think right. 8. Order 19 Rule 27 Order 19 rule 27 of the Rules of the Supreme Court, 1883, of England shall apply to the petition which shall be deemed to be a pleading within that Rule. 9. Fees and costs Subject to these Rules the procedure, fees, and costs, shall be as prescribed by or under the High Court Act. ESTATE DUTY REGULATIONS under s. 40 G.N.108/1946 1. These Regulations may be cited as the Estate Duty Regulations. 2. Every certificate, assessment and affidavit under the Act shall be made in the appropriate forms set out in the Schedule. 3. All Communications to the Commissioners shall be addressed to the Secretary, Estate Duty Commissioners, P.O. Box 100, Blantyre. SCHEDULE reg. 2 FORM I THE ESTATE DUTY ACT (CAP. 43:02) CERTIFICATE OF COMMISSIONERS (Section 33 (1)) To Ref ……… The Estate of ………………………………………… Deceased. It is Certified under section 33 (1) of the Estate Duty Act that proper estate duty affidavit as to the estate of the above deceased has been made and delivered to the Estate Duty Commissioners. Dated this …………………… day of …………………… 19 ………… Secretary to the Estate Duty Commissioners FORM II THE ESTATE DUTY ACT (CAP. 43:02) ASSESSMENT BY COMMISSIONERS (Section 23) Date …………………………….. Ref ……………….. To The Estate of ………………………………………… Deceased. Upon a preliminary examination of the estate duty affidavits submitted in connexion with the estate of the above deceased a provisional assessment of ………………………………………………………… duty has been made upon the estate as at present disclosed. This assessment is made without prejudice to the right of the Commissioners to make further assessments as a result of further examinations and charge further duty thereby disclosed as payable. Secretary, Estate Duty Commissioners FORM III THE ESTATE DUTY ACT (CAP. 43:02) ESTATE DUTY AFFIDAVIT (Section 13) The Estate of …………………….. Deceased. I/We (1) ………………………… make oath/do solemnly and sincerely affirm and say that the above-named deceased of …………. died on the ……….. day of …………. one thousand nine hundred and ……… aged ………….. at ………… in ……….. This account annexed hereto is a full and true account of the particulars and value at the date of deceased’s death, so far as …………. have been able to ascertain the same, of all the estate of the deceased in possession or reversion and the gross value thereof at the date of deceased’s death was £ ……………… and the debts and funeral expenses as shown in the accounts annexed hereto were £ ……………….. The said debts were created by the deceased for full consideration in money or money’s worth wholly for deceased’s own use and benefit and are not subject to re-imbursement by any other person or out of any other property. Sworn by the above-named (1) ………… at…

CUSTOMS AND EXCISE: SUBSIDIARY LEGISLATION CUSTOMS AND EXCISE REGULATIONS ARRANGEMENT OF REGULATIONS REGULATION 1. Citation 2. Interpretation PART IFORMS 3. Forms 4. Specimens to be available 5. Persons to supply forms at own expense 6. Form 49 7. Completion and legibility of forms 8. Controller may vary, substitute, authorize or specify forms PART IIPORTS, ETC. 9. Ports 10. Customs airports 11. Customs offices 12. Frontier roads and waterways PART IIIHOURS OF ATTENDANCE, ETC. 13. Hours of general attendance 14. Extra attendance 15. Fees for extra attendance PART IVIMPORTATION 16. Declarations of aircraft, vessels and vehicles 17. Documents to be produced with declarations 18. Documents to be produced in respect of trains 19. Documents to be produced by owner of licensed private siding 20. Wrecked or abandoned aircraft, etc., and wrecks 21. Declarations of persons 22. Discharge of vessels 23. Goods short or in excess of declarations 24. Period allowed for entry of goods at importation 25. Retention of documents 26. Entry for consumption at importation 27. Entry for warehousing 28. Entry for temporary importation 29. Entry for transit 30. Entry for use as stores 31. Security for production of documents 32. Goods imported by post 33. Air-freight licensees 34. Cargo imported by air-freight licensees 35. Provisional declaration 36. Supplementary declaration 37. Authority for delivery and removal 38. Authority for onward carriage of imported goods PART VCUSTOMS WAREHOUSES 39. Customs warehouse rent 40. Receipt for goods received 41. Entry of goods in customs warehouse 42. Application for proceeds of sale PART VIBONDED WAREHOUSES 43. Applications for licences 44. Considerations prior to issue of licence 45. Issue of licence 46. Licences to be displayed 47. Marking and calibration of vats, etc. 48. Receipt for goods warehoused 49. Transfer of ownership of goods in warehouse 50. Goods in warehouse to be marked 51. Dangerous goods 52. Naked lights 53. Public sales 54. Manipulation of goods 55. Goods to be stored in bonded warehouse 56. Warehousing of goods 57. Losses in transit 58. Free goods deposited in warehouse 59. Damaged packages 60. Warehousing of excisable goods 61. Sampling of warehoused goods 62. Operations on warehoused goods 63. Marking of packages containing liquids 64. Allowable deficiencies 65. Payment of duty on deficiencies 66. Surplus goods in bonded warehouse 67. Destruction, etc., of warehoused goods 68. Re-entry for warehousing 69. Entry of warehoused goods for consumption 70. Entry of warehoused goods for exportation 71. Goods for exportation to be labelled 72. Proof of exportation 73. Entry for re-warehousing 74. Authority for delivery of warehoused goods 75. Goods not exported, etc. 76. Power of Controller to vary regulations PART VIICARRIAGE COASTWISE 77. Coastwise declarations 78. Procedure at destination 79. Exemption from requirements PART VIIIEXPORTATION 80. Entry of goods for exportation 81. Minor consignments 82. Authority for exportation 83. Registration on exportation 84. Loading of ships 85. Outward clearance of ships 86. Outward clearance of aircraft 87. Departure of vehicles and persons PART VIIIAEXPORT WAREHOUSES 87A. Goods required to be deposited into an export warehouse 87B. Application for a licence for an export warehouse 87C. Considerations prior to issue of licence 87D. Issuance of licence 87E. Licence to be displayed 87F. Receipt for goods in the warehouse 87G. Transfer of ownership of goods in the warehouse 87H. Naked lights 87I. Limitations on goods stored in an export warehouse 87J. Allowable deficiencies 87K. Destruction of warehoused goods 87L. Entry of warehoused goods for exportation 87M. Authority for release of warehoused goods 87N. Goods not exported PART IXSTORES 88. Warehoused and drawback goods for use as stores 89. Other goods for use as stores PART XTRANSIT 90. Transit routes 91. Transit goods not exported in time allowed 92. Diversion from transit PART XIEXCISE 93. Entry of premises 94. Transfer of licence 95. Appeal against revocation or refusal to issue or renew 96. Apparatus, etc. 97. Marking of entered rooms, etc. 98. Entry for consumption 98A. Requirement for registration 98B. Application 98C. Documentation to accompany registration 98D. Validity period of licence 98E. Time of lodgment of application 98F. 98G. 98H. Keeping of records 99. Entry for exportation 100. Entry for removal to other entered premises 101. Loss or destruction of excisable goods 102. Deficiencies 103. Defective goods returned to entered premises 104. Keeping of stills 105. Distilling apparatus 106. Notification of spirits received 107. Notices to be given by distiller 108. Declarations by distiller 109. Additional records to be kept by distiller 110. Methylation 111. True strength of spirits to be shown 112. Controller’s power to vary PART XIIDUTIES, REBATES, REFUNDS, ETC. 113. Complaints and investigations as to dumping 114. Suspensions of duties 115. Rebates, remissions and refunds 116. Industrial rebates and drawbacks 117. Other drawbacks 118. Goods destroyed, lost or damaged by accident 119. Goods found defective after release from customs control 120. Goods damaged or pilfered before importation 121.…

VALUE ADDED TAX: SUBSIDIARY LEGISLATION VALUE ADDED TAX REGULATIONS VALUE ADDED TAX REGULATIONS REGULATION PART IPRELIMINARY 1. Citation 2. Interpretation PART IIREGISTRATION OF TAXABLE PERSONS 3. Application for registration 4. Registration name 5. Group registration 6. Separate registration of branches of business 7. Transfer of a going concern 8. Notification of registration and non-registration 9. Request for further information. 10. Taxpayer identification number 11. Display of registration certificate PART IIISUPPLY OF GOODS AND SERVICES 12. Supplies made by a partnership 13. Supplies made by members of a group PART IVTAXABLE SUPPLIES 14. Supplies made by non-resident persons PART VTIME AND PLACE OF SUPPLY 15. Places of supply of services 16. Deposits 17. Goods supplied on sale or return 18. Imported goods 19. Tax invoices 20. Retention of tax invoices, etc. PART VITAXABLE VALUE 21. Adjustment of value debit and credit notes PART VIIDEDUCTION OF INPUT TAX AND REFUNDS 22. Non-deductible input tax 23. Purchases prior to registration 24. Refunds 25. Deductible tax for mixed taxable and exempt supplies PART VIIIVALUE ADDED TAX RETURNS, RECORDS AND ASSESSMENT 26. Tax return form 27. Special retail scheme 28. Annual adjustments 29. Decision on special retail scheme 30. Retail sales receipt 31. Use of electronic cash registers 32. Authorization of other schemes by Commissioner-General 33. Withdrawal of privilege 34. Value Added Tax and other records 35. Records to be maintained by independent units 36. Records to be maintained by a registered group 37. Assessment to include interest and penalties PART IXRECOVERY OF VALUE ADDED TAX DUE, INTEREST AND OTHER LIABILITIES 38. Liability of persons ceasing to be partners 39. Liability of members of a registered group PART XMISCELLANEOUS PROVISIONS 40. Use of banks 41. Credit for Value Added Tax paid 42. Contract entered into before and after the effective date 43. Relief of Value Added Tax 44. Manuals and circulars 45. Revocation and Savings of Surtax Regulations SCHEDULE G.N. 11/20066/20166/2020 VALUE ADDED TAX REGULATIONS under s. 63 (1) PART IPRELIMINARY 1. Citation These Regulations may be cited as the Value Added Tax Regulations. 2. Interpretation In these Regulations unless the context otherwise requires— “daily gross takings” include— (a) all payments, including Value Added Tax received by or on behalf of, a taxable person from cash customers for retail supplies made to such customers; (b) the full value, including Value Added Tax, of all credit or other non-cash retail sales at the time the sale is made; and (c) any other adjustment made to the record of daily gross takings; “effective date” means the date these Regulations enter into force; “retailer” means any taxable person making supplies of taxable goods or services mainly or exclusively directly to private consumers; “special retail scheme” means one of the methods of accounting for Value Added Tax set out in regulation 32; “takings” means all forms of payment, including cash, cheques, bank drafts, credit cards and postal orders; and “Value Added Tax office” means the local Value Added Tax office nearest to a taxable person’s principal place of business. PART IIREGISTRATION OF TAXABLE PERSONS 3. Application for registration (1) A person who, on the effective date— (a) qualifies as a taxable person; or (b) has grounds to believe that he will qualify as a taxable person, shall, not less than thirty days after the effective date, apply to the Commissioner-General for registration as a taxable person in the prescribed form contained in the Schedule (2) A person who, after the effective date— (a) qualifies as a taxable person; or (b) has grounds to believe that he will qualify as a taxable person, shall, within thirty days of qualifying or having grounds to believe he will qualify as a taxable person, apply to the Commissioner-General to be registered as a taxable person in the prescribed form contained in the Schedule hereto. 4. Registration name The name for registration as a taxable person shall— (a) in the case of an individual, be the name of the individual; (b) in the case of an individual who indicates a business registered name in the application, be both the individual and the business names; (c) in the case of a partnership, be the name of the partnership; and (d) in any other case, be the name submitted on the application form for registration. 5. Group registration (1) Two or more corporate bodies may apply to be registered as members of a group if— (a) each is a registered corporate body in Malawi and has an established place of business in Malawi; and (b) one of them controls the other or others in the group or one corporate body controls all the members of the group. (2) Subject to subregulations (3) and (4), where a group of corporate bodies apply under subregulation (1) to be treated for the purposes of payment of the Value Added…

ACCOMMODATION AND REFRESHMENT TAX: SUBSIDIARY LEGISLATION ACCOMMODATION AND REFRESHMENT TAX (EXEMPTED TRANSACTIONS) REGULATIONS under s. 9 (2) G.N. 55/1982 1. Citation These Regulations may be cited as the Accommodation and Refreshment Tax (Exempted Transactions) Regulations. 2. Exempted Transactions The following transactions are exempted from the provisions of the Act— (a) purchases of drink supplied otherwise than as an accompaniment to a meal taken in a dining-room, or other place set apart for the consumption of food, within the premises; (b) purchases of factory-wrapped or factory-packed confectionery supplied, within the premises, in any shop or kiosk which is leased to a person not being the owner or manager of the premises nor a servant or agent of his; (c) contracts and agreements, for the supply of accommodation only or accommodation and refreshment at the premises, made in writing and concluded before the date of commencement of the Act: Provided that details of such contract or agreement together with the bill relating thereto shall be furnished to the Commissioner at the same time as the relevant record is sent to him in pursuance of regulation 3 of the Accommodation and Refreshment Tax (Records and Returns) Regulations. ACCOMMODATION AND REFRESHMENT TAX (RECORDS AND RETURNS) REGULATIONS under s. 9 (2) G.N. 54/1982 1. Citation These Regulations may be cited as the Accommodation and Refreshment Tax (Records and Returns) Regulations. 2. Interpretation (1) The manager of premises shall, in respect of transactions for the supply of accommodation only or accommodation and refreshment, cause to be maintained in duplicate at the premises a record in the Form A set out in the Schedule hereto, containing the following particulars— (a) in respect of each day of the current month— (i) the total amount charged to customers on presentation of bills that day in respect of accommodation only, or accommodation and refreshment, and service charge; (ii) the total amount of tax charged calculated by adding together the total amounts of tax charged to customers on presentation of bills that day; (b) in respect of each month— (i) the name and address of the premises; (ii) the name of the month, and the year, to which the record relates; (iii) the total amount of tax charged during the month to customers on presentation of bills: Provided that Commissioner may, in writing, approve some other form of record in the case of any particular premises. (2) The manager of premises shall, in respect of transactions for the supply of refreshment only, cause to be maintained in duplicate at the premises a record in the Form B set out in the Schedule hereto, containing the following particulars— (a) in respect of each day of the current month— (i) the number of the first and of the last bill presented that day; (ii) the total amount charged to customers on presentation of bills that day in respect of refreshment, and service charge; (iii) the total amount of tax charged calculated by adding together the amounts of tax charged to customers on presentation of bills that day; (b) in respect of each month— (i) the name and address of the premises; (ii) the name of the month, and the year, to which the record relates; (iii) the total amount of tax charged during that month to customers on presentation of bills: Provided that the Commissioner may, in writing, approve some other form of record in the case of any particular premises. (3) In this regulation, ‘‘presentation of bills’’ includes the dispatch, and the making ready in all respects for dispatch, from premises of bills for the purpose of obtaining payment. 3. Returns Within 30 days after the last day of each month the original copy of the record kept under regulation 2 (1) and, as the case may be, 2 (2) shall be signed and sent by the manager to the Commissioner together with the sum required by section 5 (1) of the Act. 4. Reduction and refund of tax charged (1) A manager who is of the opinion that an amount of tax charged to a customer was excessive or cannot, or will not, be paid may apply in writing to the Commissioner for a reduction or refund of the whole or any part thereof. (2) Every application by a manager under subregulation (1) shall give, to the best of his knowledge, information and belief, full and proper particulars of— (i) the customer, the transaction and the amount of tax concerned; (ii) the reason for his opinion that the amount was excessive or cannot, or will not, be paid; and (iii) the steps taken to reimburse, or recover that amount from, the customer. (3) The Commissioner, in his absolute discretion, shall either allow or disallow the application without stating his reasons therefor, and he may before doing so require the manager to…

INVESTMENT DISPUTES (ENFORCEMENT OF AWARDS): SUBSIDIARY LEGISLATION INVESTMENT DISPUTES (ENFORCEMENT OF AWARDS) RULES under s. 6 G.N. 19/1969 1. Citation These Rules may be cited as the Investment Disputes (Enforcement of Awards) Rules. 2. Application An application under section 4 of the Act for leave to have an Award registered shall be made ex parte or by summons to a judge of the High Court. If an application is made ex parte, the judge to whom it is made may direct a summons to be issued. 3. Documents to accompany application An application under rule 2 shall be accompanied by— (a) the copy of the Award in question duly certified as required by section 4 (2) (a) of the Act; (b) an affidavit exhibiting the statement required under section 4 (2) (b) of the Act; and the statement, if any, required by section 4 (2) (c) of the Act. 4. Title of affidavit and summons The affidavit and summons (if any) shall be entitled— “In the Matter of the Investment Disputes (Enforcement of Awards) Act and In the Matter of an Award made in accordance with the Convention on the Settlement of Disputes between States and Nationals of other States dated 18th March, 1965, between and .”. 5. Service of summons The summons (if any) for leave to register an Award shall be an originating summons and (unless otherwise ordered by a judge) be served in the same manner as a summons is required to be served. The party against whom the Award in question was made shall not be required to enter any appearance thereto. 6. The order An order giving leave to register an Award shall be drawn up by or on behalf of the party in whose favour it was made, and shall be served upon the party against whom it was made. Where the order is made on an ex parte application, no service of the order on the party against whom the Award was made shall be required. 7. Register A register of Awards ordered to be registered under the Act shall be kept in the Registry of the High Court. An Award shall be registered there in accordance with the order giving leave to register it. 8. Form of the register Entries in the register shall be arranged in alphabetical order in the name of the party against whom each Award was made and there shall be shown in the register the date of the order for registration. 9. Notice Notice in writing of the registration of the Award must be served on the party against whom the Award was made within a reasonable time after such registration. Such notice shall (in the absence of an order by the judge as to the mode of service thereof) be served on the party against whom an Award was made by personal service (with power to order substituted service or service out of the jurisdiction or both) as in the case of a summons, but the judge may at any stage of the proceedings authorize or direct some other mode of service and if he does so the service shall be effected in accordance with such authority or direction. 10. Form of notice The notice of registration shall contain full particulars of the Award registered and of the order for such registration and shall state the name and address of the party in whose favour the Award was given or of his legal practitioner or agent. 11. Form of notice The fees set out in the Schedule shall be payable in respect of the registration of Awards under these Rules. r. 11 SCHEDULE £sd On filing an application for leave to have an Award registered whether made ex parte or by summons200 On filing an affidavit in support100 On the order for registration100 The same fee as on a judgment of the High Court. Other fees the same as those payable in the High Court.

CAPITAL CITY DEVELOPMENT CORPORATION: SUBSIDIARY LEGISLATION CAPITAL CITY DEVELOPMENT CORPORATION DESIGNATION ORDER under s. 9 G.N. 160/1968 1. Citation This Order may be cited as the Capital City Development Corporation Designation Order. 2. Designation of land The land described in the Schedule hereto is hereby designated as part of the Capital City of Lilongwe. SCHEDULE Commencing at the junction of the Lilongwe-Salima road approximately four and a half miles north of the Lingadzi Bridge with the road from Chitedze via Mbabzi and the road from Kasungu, the boundary proceeds in an easterly direction to the source of the Machendza/Kananga stream; thence by the Machendza/Kananga stream downstream to its confluence with the Mchenzi stream; thence by the Mchenzi stream downstream to its confluence with the Lilongwe River; thence by the Lilongwe River downstream to its confluence with the Nankhwali stream; thence by the Nankhwali stream upstream to its source on the road from Lilongwe to Mndondwe; thence in a south-westerly direction along the said road for approximately one mile to its junction with the roads running north to Kalonga village and south to Chambala village; thence in a south-westerly direction on an approximate true bearing of 233° through Nchesi Hill to the main Lilongwe-Dedza road near Katanta village at a point marked by a beacon approximately two miles south of the Nchesi Quarry road turn-off, thence due west along a line of beacons to the confluence of the Kawala Dambo and the Kadakale stream, thence by the Kadakale stream downstream to its confluence with the Lilongwe River near Borehole No. D. 17 on its northern bank; thence in a northerly direction along the Fire-break through the Chinsapo Forest to the Lilongwe-Likuni road, thence east along the road to the western boundary of Chankhandwe Veterinary Station, thence in a northerly direction along the western boundary fence of Chankhandwe Veterinary Station and an extension thereof to its junction with the Chankhandwe Dambo, thence by the Chankhandwe Dambo upstream to its junction with the Machenga Dambo, thence by the Machenga Dambo upstream until it meets the LilongweMchinji road; thence following the said road in an easterly direction to its junction with the Lilongwe Airport turn-off, thence in a northerly direction to the source of the Kamankuku Dambo, thence by the Kamankuku Dambo downstream to its confluence with the Lingadzi River, thence by the Lingadzi River downstream to its confluence with the Nankhaka Dambo, thence by the Nankhaka Dambo upstream to its junction with the Chitedze-Salima road via Mbabzi, thence following the said road in an easterly direction to the main Lilongwe-Salima road, the point of commencement. CAPITAL CITY DEVELOPMENT CORPORATION (SUPPLEMENTAL DESIGNATION) ORDER under s. 9 G.N. 40/1972 1. Citation This Order may be cited as the Capital City Development Corporation (Supplemental Designation) Order. 2. Designation of land The land described in the Schedule hereto is hereby designated as part of the Capital City of Lilongwe. SCHEDULE First all that piece or parcel of land containing an area of seven thousand eight hundred and sixty (7,860) acres or thereabouts situate at Lilongwe the boundaries whereof are more particularly described and delineated on Survey Department Sketch Plan No. 93/71 and are thereon edged with red colour. Secondly all that piece or parcel of land containing an area of one thousand one hundred and sixty-four (1,164) acres or thereabouts situate at Lilongwe and known as Chinsapo block the boundaries whereof are more particularly described and delineated on Survey Department Sketch Plan No. 92/71 and thereon edged with red colour. CAPITAL CITY DEVELOPMENT CORPORATION (SUPPLEMENTAL DESIGNATION AND LAND VESTING) ORDER under s. 9 G.N. 132/1980 1. Citation This Order may be cited as the Capital City Development Corporation (Supplemental Designation and Land Vesting) Order. 2. Designation of land The land described in the First and the Second Schedules is hereby designated part of the Capital City of Lilongwe. 3. Vesting of land in the Corporation The land described in the First and the Second Schedules is hereby vested in the Corporation in fee simple. 4. Exception of mines and minerals There is excepted and reserved out of and excluded from this vesting the mines and minerals and ancillary rights set out in the Third Schedule. FIRST SCHEDULE All that piece or parcel of land containing an area of eleven thousand five hundred and twenty-eight (11,528) hectares or thereabouts situate in the Lilongwe District the boundaries whereof are more particularly described and delineated on Survey Department Sketch Plan No. 4/78 and thereon edged in red. SECOND SCHEDULE All that piece or parcel of land containing an area of one thousand six hundred and eighty decimal point five six (1,680.56) hectares or thereabouts situate in the Lilongwe District the boundaries whereof are more particularly described and delineated on Survey Department Sketch Plan No. 9/78 and thereon edged in red.…