Section 43, The Supplementaryappropiation Act, 2022

Section 32 of the Finance Act, 2019 is amended byrepealing and replacing that section with the following new section 32 (1)Notwithstanding any law , rates fees and charges passed by Parliament on or before the commencement of this Act shall be deemed to have been passed under the authority of a Finance Act. (2) Notwithstanding any Law to the contrary, rates, fees and charges shall be made under the authority of a Finance Act (3) Where a rate, fee or charge is to be applied by a ministry, department or an agency of government without being made to pass under the authority of a Finance Act, such a rate, fee or charge shall be void. of Section 32 of Act No. 32 of 2019. limitation on legislative changes of rates fees and charges . THE REVENUE ADMINISTRATION ACT, 2017 42. The Second Schedule to the Revenue Administration Act 2017 is amended in- (a)paragraph (1) by inserting the following new sub-paragraph immediately after subparagraph (e): (f) in relation to theExtractive Industries Revenue Act 2018- (i) a return of royalties filed under section 43 of the Extractive Industries Revenue Act, 2018; (ii) an estimate of mineral resource rent tax or petroleum resource rent tax filed under sub- section (1) of section 45 of the Extractive Industries Revenue Act, 2018; and (iii) a return of mineral resource rent tax or petroleum resource rent tax filed under subsection (1) of section 46 of the Ex-tractive Industries Revenue Act, 2018. (b) sub-paragraph (c) of paragraph 2(1) by inserting the words "and (f)"immediately after the letter (d) of Second Schedule to Act No. 10 0f 2017. THE FINANCE ACT 2019