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The Double Taxation Relief (Taxes on Income) (Ghana) Order 1993
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- 1993 No. 1800
- SCHEDULE
- Article 2
- Section 1
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(1) The taxes which are the subject of this Convention are:
(a)in the case of the United Kingdom:
(i)the income tax;
(ii)the corporation tax; and
(iii)the capital gains tax;
(hereinafter referred to as “United Kingdom tax”);
(b)in the case of Ghana:
(i)the income tax;
(ii)the capital gains tax;
(iii)the petroleum income tax;
(iv)the minerals and mining tax;
(hereinafter referred to as “Ghana tax”).
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