Written Laws (Miscellaneous Amendment) Act, 2005 (No. 5 of 2005)

1. This Act m~y be cited as the Written Laws (Miscellaneou s Short title Amendments) Act, 2005.

2. The Written Laws Specified in the First and Second Columns Amend- ment of of the Schedule to this Act are hereby amended in the manner certain specified opposite to each of them in the Third Column of that written Schedule. laws 1 2 NO. 5 Written Laws (Miscellaneous Amendments) 2005 FIRST SECOND COLUMN THIRD COLUMN COLUMN Act The Education Fund Act, 2001 The Education Fund Act, 2001 is amended - No. 8 of (a) in section 6 -- 2001 (i) by deleting the word "objects" between the words "the" and "of' appearing in patagraph (g) and substituting for it the word "objectives". (ii) by deleting the "Semicolon" appearing at the end of paragraph (i) and adding thereafter the words "from contributors;" (b) in subsection (2) of section 8 - (i) by adding immediately after paragraph (f) the following paragraph; "(g) appoint collection agents of the Fund;" (ii) by renaming paragraphs (f) llj (g) as paragraphs (g) and (h) respectively, (c) by adding immediately after section 10 the following new section- NO. S Written Laws (Miscellaneous Amendments) 2005 3 FIRST THIRD COLUMN SECOND COLUMN CoUJMN ''The 1OA - ( 1) The Authority shall, in canying out its functions Authority at District level, enter into collaborative arrangements with shall the Ministry responsible for regional administration and local collaborate with the government authorities for the purpose of: Ministry (a) establishing affiliation with the respective Local responsible for Councils; and Regional (b) facilitating the award to the respective Local Authority Administra- Education Fund contributors. tion and Local Government (2) The collaboration of the Authority under sub-section Authorities (1) shall extend to their relevant by-laws in force in each respective council;" (d) in section 12 - (i) by deleting sub section (1) and substituting for it the following sub-section - "( 1) Any person who: (a) makes a donation in form of money, materials, equipment or machinery to the Fund's Assisted Educational Project or Programme; (b) avails sponsorship or grants to any student in need, and who does not belong to or does not have any family ties with the donor." 4 NO.S Written Laws (Miscellaneous Amendments) 2005 FIRST SECOND COLUMN THIRD COLUMN COLUMN (ii) by deleting the figure "16 (2)" appearing in paragraph (a) of subsection (3) and substi-tuting for them the figure "16(1)"; (iii) by deleting the year "1973 appearing immediately after the word "Act" in paragraph (a) of subsection (3) and substituting for it the year "2004". (iv) by deleting paragraph ( c) of subsection (3); (v) by adding immediately after subsection (3) the following new subsection: "(4) A contributor who attaches conditions on his donation and wishes to obtain relief under subsection (3), shall be required to satisfy additional requirements as may be specified by the Authority, for award of such relief." (vi) by.renumbering sub-section (4), (5), (6) and (7) as (5), (6), (7) and (8) respectively; (vii) by deleting subsections (6), (7) and (8) as renumbered and substituting for them the following new subsections: ( 6) A person who deals with the Certificate of Educational Appreciation in a manner that is inconsistent with the provisions of this Part commits an offence." (7) The Director General shall, where the Certificate of Educational Appreciation is not utilized, within the specified period under subsection (4), forfeit any relief that may accrue under the certificate and notify the Commissioner General accordingly. NO. S Written Laws (Miscellaneous Amendments) 2005 5 FIRST THIRD COLUMN SECOND C-OLUMN COUJMN (8) The Commissioner General shall have the power to compound an offence, where he is satisfied that, any person has committed an offence under this Act and the provisions of section 49 of the Value Added Tax Act or section 129 of the Income Tax Act shall apply mutatis mutandis. " (e) in section 13 by deleting paragraph (b) and substituting for it the following new paragraph- "(b) such sums as may be paid to the Authority by way of grants, loans, gifts, bequests and donations."; (f) in subsection (2) of section 14 by deleting the words "of the Board" which appear immediately after the word "revenue". Act The Merchandise Marks Act, 1963 The Merchandi se Marks Act, 1963 is amended - No. 2 of (a) in section 3 by deleting the phrase "not exceeding ten thousand 1963 shillings or to imprisonment for a term not exceeding one year" appearing in the closing paragraph, and substituting for it the phrase "of not less than ten million shillings but not exceeeding fifty million shillings or to imprisonment for a term of not less than four years but not more than fifteen years or to both such fine and imprisonm ent;" (b) in section 6, by deleting the phrase "not exceeding ten thousand shillings or to imprisonm ent for a term not exceeding one year" appearing in paragraph (b) and substitutin g for it the phrase "of not less than ten million 6 NO.S Written Laws (Miscellaneous Amend,rients) 2005 FIRST THIRD COLUMN SECOND COLUMN COLUMN shillings but not more than fifty million shillings or to imprisonment of not less than four years and not more than fifteen years or to both such fine and imprisonment;" (c) in section 12 subsection (3) by deleting the phrase "not exceeding three thousand shillings" and substituting for it the phrase "of not less than one hundred thousand shillings and not more than five hundred thousand shillings or to imprisonment for a term of not less than six months and not more than twelve months or to both such fine and imprisonment." Act The Cooperative Societies Act, The Cooperative Societies Act, 2003 is amended - No.20 of2003 (a) in section 2 under the definition of ')oint enterprise" by inserting of2003 the words "or a society and private or public company" between the words "societies" and "which join together". Act The Criminal Procedure Act, The Criminal Procedure Act, 1985 is amended - No.9 1985 (a) by repealing section 89; of1985 (b) by deleting the word "The" appearing at the beginning of subsection (1) of section 90, and substituting for it the words "Without prejudice to the generality of the provisions of Article 59B of the Constitution, the ............. ". NO. S Written Laws (Miscellaneous Amendments) 2005 7 FIRST SECOND COLUMN THIRD COLUMN COLUMN Act The Value Added Tax Act, 1997 The Value Added Tax Act, 1997- No.24 of1997 (a) in the Second Schedule by adding immediately after item 20 the following new items- "21.Wind Generator and liquid elevators, Liquid elevators and parts thereof including wind generator up to 30 kw. battery chargers, special bearings, gear box yaw component, wind mill sensors brake hydraulics, flexible coupling, brake calipers, wind turbine controllers and rotor blades

22. Photovoltaic and Solar Thermal Solar energy system components including panels/ modules solar charge controllers, solar inverter, solar betteries, solar pumps, solar refrigerators, solar lights, vacuum tube solar collectors, plastic solar collector, linear aclnators for tracking system, concentrating solar collectors, fresnel lenses, solar cookers, solar water heaters, solar water distillation units, solar cooling system components and crop dryers." (b) in the Third Schedule by adding immediately after item 23 the following new items- "24. The importation or local purchase of a generator or water pump for use by a farmer in irrigation, a charcor 8 NO.S Written Laws (Miscellaneo'IJS Amendments) 2005 FIRST SECOND COLUMN THIRD COLUMN COLUMN "malambo,, or fishpond on condition that such farmer submits to the Tanz.ania Revenue Authority a confirmation from a Director of a Local Government Authority that such generator or water pump shall be used for the purpose of irrigation, fishing or keeping livestock". Act The Tanzania Investment The Tanzania Investment Act, 1997 is amended in section 19 - No.26 Act, 1997 ofl997 (a) by deleting the whole of subsection 2 and substituting for it the following: "(2) For purposes of creating a predictable investment climate, an investor to whom a certificate has been issued shall be entitled to the benefits referred to under subsection (1) and such benefits shall not, during a period of 5 years from the date of issuance of such certificate be amended or modified to the detriment of such investor. (3) Without prejudice to the provisions of this section, in the event of any change or variation in the tax regime, an investor may upon notifying the Centre, opt for any favourable benefits resulting from such change or variation.,,. Passed in the National Assembly on the 10th Fe _+....._oos. ·················~--- .. ... ... .....•............... ti --:4.ssembly