Section 23: A religious Three motor cars of 0%
This section is inserted by Act No 11 of 2024, section 29.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
23. A religious Three motor cars of 0%
federation an engine capacity not
exceeding 1,450 c.c.,
once in every 5 years.
Where the DirectorGeneral is satisfied
that any of the 3 motor
cars is damaged in
an accident and is
a total loss, he may
grant exemption for a
replacement car.
440 Acts 2024
(B) by inserting, after item 23, the following new
item –
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Questions this section answers
- Can a religious federation import up to three tax-exempt motor cars once every 5 years?
- Can a religious federation get a replacement tax-exempt car if one is written off in an accident?