TEA CESS: SUBSIDIARY LEGISLATION

TEA CESS: SUBSIDIARY LEGISLATION

TEA CESS (IMPOSITION OF CESS) NOTICE

under s. 2

G.N. 142/1977
33/1980
45/1986
10/1994

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.