Chapter Nine
Finance.
General.
152. Taxation.
(1) No tax shall be imposed except under the authority of an Act of
Parliament.
(2) Where a law enacted under clause (1) of this article confers
powers on any person or authority to waive or vary a tax imposed by that law,
that person or authority shall report to Parliament periodically on the exercise
of those powers, as shall be determined by law.
(3) Parliament shall make laws to establish tax tribunals for the
purposes of settling tax disputes.
153. Consolidated Fund.
(1) There shall be a Consolidated Fund into which shall be paid all
revenues or other monies raised or received for the purpose of, or on behalf
of, or in trust for the Government.
(2) The revenues or other monies referred to in clause (1) of this
article shall not include revenues or other monies—
(a) that are payable by or under an Act of Parliament, into some other
fund established for a specific purpose; or
(b) that may, under an Act of Parliament, be retained by the
department of Government that received them for the purposes of
defraying the expenses of that department.
154. Withdrawal from the Consolidated Fund.
(1) No monies shall be withdrawn from the Consolidated Fund
except—
(a) to meet expenditure charged on the fund by this Constitution or
by an Act of Parliament; or
(b) where the issue of those monies has been authorised by an
Appropriation Act, a Supplementary Appropriation Act or as
provided under clause (4) of this article.