Professional statute overview
Enactment structure, operative effect and source provenance
01
Purpose and legislative effect
“This section says the Act may be cited as the Tea Cess Act.”
This section says the Act may be cited as the Tea Cess Act. The Tea Association (Central Africa) Limited may set a cess rate for tea in Malawi with Ministerial approval, and may also impose a special cess if its expenses exceed its income, subject to approval. Tea manufactured in Malawi cannot be sold or exported until the cess or special cess due on it has been paid. Cess proceeds must be used for the benefit of Malawi’s tea industry, in the manner the Tea Association (Central Africa) Limited determines. The Minister may make rules about collecting and paying the cess or special cess, and may set penalties for breaking those rules within the stated limits.
02
How the instrument operates
- 01
Start with the recorded version
Enacted 1958 · Source version 31 Dec 2014. The date shown identifies this source expression and should not be treated as proof that no later change exists.
- 02
Locate the controlling provision
Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
- 03
Read conditions and exceptions together
Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
- 04
Verify currency and official wording
Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.
03
Research entry points
Selected provisions across the instrument. Open any row to continue with the exact stored text.
This section says the Act may be cited as the Tea Cess Act.
Section 1
The Tea Association (Central Africa) Limited may set a cess rate for tea in Malawi with Ministerial approval, and may also impose a special cess if its expenses exceed its income, subject to approval.
Section 2
Tea manufactured in Malawi cannot be sold or exported until the cess or special cess due on it has been paid.
Section 3
Cess proceeds must be used for the benefit of Malawi’s tea industry, in the manner the Tea Association (Central Africa) Limited determines.
Section 4
The Minister may make rules about collecting and paying the cess or special cess, and may set penalties for breaking those rules within the stated limits.
Section 5
04
Source and current-law status
Source record view
Source record from malawilii.org · Enacted 1958 · Source version 31 Dec 2014
The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.