Professional statute overview
Enactment structure, operative effect and source provenance
01
Purpose and legislative effect
“This section gives the Regulations their short title and says they must be read together with the principal Regulations.”
This section gives the Regulations their short title and says they must be read together with the principal Regulations. This section amends regulation 1 of the principal Regulations by removing the words “on Blank Devices”. This section amends regulation 2 by adding a definition for “Tanzania Revenue Authority” and removing the definition of “blank device” and the words “on blank devices” from the definition of “copyright levy” or “levy”. This section amends regulation 3 by deleting one word, removing paragraph (d), adding a new list of items, and renaming paragraphs (e) and (f) as (i) and (j). This section amends the principal Regulations by inserting new text immediately after regulation 3.
02
How the instrument operates
- 01
Start with the recorded version
Legal dates not recorded. 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 gives the Regulations their short title and says they must be read together with the principal Regulations.
Section 1
This section amends regulation 2 by adding a definition for “Tanzania Revenue Authority” and removing the definition of “blank device” and the words “on blank devices” from the definition of “copyright levy” or “levy”.
Section 3
The taxable value for a copyright levy must be determined under section 141 of the Excise (Management and Tariff) Act.
Section 3A
Importers or manufacturers are responsible for the levy on imported or locally produced goods.
Section 4
This provision amends the principal Regulations by deleting regulation 8 and renumbering regulation 9 as regulation 8.
Section 8
04
Source and current-law status
Source record view
Source record from oagmis.oag.go.tz · Legal dates not recorded
The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.