The Written Laws (Miscellaneous Amendments) Act, 2005

1. This Act may be cited as the Written Laws (Miscellaneous Short Amendments) Act, 2005. title

2. The Written Laws Specified in the First and Second Columns of the Schedule to this Act are hereby amended in the manner ment °f specified opposite to each of them m the Third Column of that Schedule. laws A m en d -, 393 F ir s t C o l u m n Act No. 8 of 2001 S e c o n d C o l u m n The E ducation Fund Act, 2001 T h i r d C o l u m n The Education Fund Act, 2001 is amended - (a) in section 6 - (i) by deleting the word “objects” between the words “the” and “o f ’ appearing in paragraph (g) and substituting for it the word “objectives”. (ii) by deleting the “Sem icolon” appearing at the end of (i) and adding thereafter the words “from paragraph contributors;” (b) in subsection (2) o f section 8 - (i) by adding immediately after paragraph (f) the following paragraph; “(g) appoint collection agents o f the Fund;” (ii) by renaming paragraphs (f) and (g) as paragraphs (g) and (h) respectively, (c) by adding immediately after section 10 the following new section- N o . 5 W r i t t e n L a w s ( M i s c e l l a n e o u s A m e n d m e n t s ) 2 0 0 5 ^ IRST C o l u m n S e c o n d C o l u m n U j T h ir d C o l u m n “T h e A uthority shall colla b orate w ith the M inistry resp on sib le for R egion al Adm inistra­ tion and L ocal Government A u th orities

10A - (1) The Authority shall, in carrying out its functions at District level, enter into collaborative arrangements with the Ministry responsible for regional administration and local government authorities for the purpose of: (a) establishing affiliation w ith the respective Local Councils; and (b) facilitating the award to the respective Local Authority Education Fund contributors. (2) The collaboration o f the Authority under sub-section (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 o f 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.” N o . 5 W r i t t e n L a w s ( M i s c e l l a n e o u s A m e n d m e n t s ) 2 0 0 5 F i r s t C o l u m n S e c o n d C o l u m n Lu ' O0\ T h ir d C o l u m n (ii) by deleting the figure “ 16 (2)” appearing in paragraph (а) o f 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) o f subsection (3) and substituting for it the year “2004” . (iv) by deleting paragraph (c) o f 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 o f such relief.” (vi) by renumbering sub-section (4), (5), (6) and (7) as (5), (б), (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 w ho deals w ith the C ertificate o f Educational Appreciation in a manner that is inconsistent with the provisions o f 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. N o . 5 W r i t t e n L a w s ( M i s c e l l a n e o u s A m e n d m e n t s ) 2 0 0 5 \ M / F ir s t C o l u m n S e c o n d C o l u m n U j 'o Act No. 2 o f 1963 The M erchandise Marks Act, 1963 T h i r d C o l u m n (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 o f 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) o f section 14 by deleting the words “o f the Board” jwhich appear immediately after the word “revenue”. The Merchandise Marks Act, 1963 is amended - (a) in section 3 by deleting the phrase “not exceeding ten thousand shillings or to imprisonment for a term not exceeding one year” appearing in the closing paragraph, and substituting for it the phrase “o f 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 im prisonm ent;” (b) in section 6, by deleting the phrase “not exceeding ten thousand shillings or to im prisonm ent for a term not exceeding one y ear” appearing in paragraph (b) and substituting for it the phrase “o f not less than ten million N o . 5 W r i t t e n L a w s ( M i s c e l l a n e o u s A m e n d m e n t s ) 2 0 0 5 F ir s t C o l u m n S e c o n d C o l u m n The Cooperative Societies Act, o f 2003 The C rim inal Procedure Act, 1985 3 9 8 Act No. 20 of 2003 Act No. 9 of 1985 j 1 T h ir d C o l u m n 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 “o f not less than one hundred thousand shillings and not more than five hundred thousand shillings or to imprisonment for a term o f not less than six months and not more than twelve months or to both such fine and imprisonment.” The Cooperative Societies Act, 2003 is amended - (a) in section 2 under the definition o f “joint enterprise” by inserting the words “or a society and private or public company” between the words “societies” and “which join together”. The Criminal Procedure Act, 1985 is amended - (a) by repealing section 89; (b) by deleting the word “The” appearing at the beginning of subsection (1) o f section 90, and substituting for it the words “Without prejudice to the generality of the provisions of Article 59B o f the Constitution, t h e ............. N o . 5 W r i t t e n L a w s ( M i s c e l l a n e o u s A m e n d m e n t s ) 2 0 0 5 < ( -A F i r s t C o l u m n Act N o.24 o f 1997 Uj 'C 'O S e c o n d C o l u m n The Value Added Tax Act, 19 > I N o . 5 W r i t t e n L a w s ( M i s c e l l a n e o u s A m e n d m e n t s ) T h i r d C o l u m n 97 The Value Added Tax Act, 1997- (a) in the Second Schedule by adding immediately after item 20 the following new item s- “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 item s- “24. The importation or local purchase o f a generator or water pump for use by a farmer in irrigation, a charcor 2 0 0 5 ' F i r s t C o l u m n T h i r d C o l u m n “m alam bo” or fishpond on condition th at such farm er submits to the Tanzania Revenue Authority a confirmation from a Director o f 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 No. 26 Act, 1997 of 1997 The Tanzania Investment Act, 1997 is amended in section 19 - (a) by deleting the whole of subsection 2 and substituting for it the following: “(2) For purposes o f 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 o f 5 years from the date of issuance o f such certificate be amended or modified to the detriment o f such investor. (3) Without prejudice to the provisions o f this section, in the event o f any change or variation in the tax regime, an investor may upon notifying the C en tre, opt for any fav o u ra b le b e n e fits re s u ltin g from su c h change or variation.”. Passed in the National Assembly on the 10th February, 2005. D a m i a n S . F o k a , Clerk o f the National Assembly N o . 5 W r i t t e n L a w s ( M i s c e l l a n e o u s A m e n d m e n t s ) 2 0 0 5 - i )