Section 8

Variation of rates of excise duty 

Subsections: 1,  2,  3,  4, 

(1)

  The Cabinet Secretary may, by order in the Gazette, amend the First Schedule by increasing or decreasing any rate of excise duty on excisable goods or services from the date specified in the order by an amount not exceeding ten per centum of the rate set out in respect of those goods or services in the First Schedule.

(2)

  Nothing in subsection (1) shall empower the Cabinet Secretary to impose excise duty on any goods or services that are not excisable.

(3)

  The Cabinet Secretary shall lay an order varying the rate of excise duty made under subsection (l) before the National Assembly within seven days after its publication in the Gazette.

(4)

  If the National Assembly passes a resolution disapproving of the variation within twenty days from the first day on which the National Assembly next sits after the variation is laid before the National Assembly, the Order shall cease to have effect from the date of the resolution.