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        F. Acts / Amendment Acts

        Section 162 - Amendment of Act 23 of 2004.

        Finance (No. 2) Act, 2024
        Part V
        AMENDMENT TO THE FINANCE (NO. 2) ACT, 2004

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        Transaction levy rates for securities derivatives increased, raising charges on sale of options and futures effective October. Amendment modifies section 98 Table (serial number 4, column (3)) of the Finance (No.2) Act, 2004 to increase the levy for the sale of an option in securities and the levy for the sale of a futures in securities, by substituting the prior figures and words with higher figures and words, effective from the 1st day of October, 2024.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Transaction levy rates for securities derivatives increased, raising charges on sale of options and futures effective October.

                              Amendment modifies section 98 Table (serial number 4, column (3)) of the Finance (No.2) Act, 2004 to increase the levy for the sale of an option in securities and the levy for the sale of a futures in securities, by substituting the prior figures and words with higher figures and words, effective from the 1st day of October, 2024.


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