GOVERNMENT NOTICE NO. 

CORRIGENDUM TO THE CORPORATE INCOME TAX ACT 2023 AMENDMENT REGULATIONS 2024 

The Corporate Income Tax Act 2023 Amendment Regulations 2024 published on 20 December 2024 as BR 130/2024 contained two errors in regulation 6. 

Regulation 6 should have read as follows:

Amends section 46(2)(a)

6          Section 46(2)(a) of the principal Act is amended by deleting “controlling income” and substituting “controlling interest”.

The Hon E. David G. Burt JP, MP

Minister of Finance

Dated the                       day of December 2024