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DICTIONARY OF GHANA LAW

a course of dealing  means a sequence of previous conduct between parties to a particular transaction which is fairly to be regarded as establishing a common basis of understanding for interpreting their expressions and other conduct; (Evidence Decree, 1975 (NRCD 323) Section 177(3)

a person of African descent in the Diaspora  means a person whose immediate forebears have resided outside the African Continent for at least three generations but whose origin, either by documentary proof or by ethnic characteristics is African; (Immigration Act, 2000 (Act 573) Section 56)

a reference to a security proposed to be listed on a stock exchange   means a reference to a security which has been approved by the Commission to be listed on the stock exchange. (Central Securities Depository Act, 2007 (Act 733) s.38 (3))

a usage of trade  means any practice or method of dealing in a place, vocation or trade as to justify an expectation that it will be observed with respect to the transaction in question; (Evidence Decree, 1975 (NRCD 323) Section 177)(3)

abduction   has the meaning attributed to it in the Criminal Code, 1960 (Act 29); ss. 91, 92, 95. (Human Trafficking Act, 2005 (Act 694) section 42)

Abduction of Child Under Eighteen.    

(1) (a) A person is guilty of abduction of a child who with intent to deprive any person entitled to the possession or control of the child or with intent to cause the child to be carnally known or unnaturally carnally known by any person—

(i) unlawfully takes the child from the lawful possession, care or charge of any person; or

(ii) detains the child and prevents the child from returning to the lawful possessions care or charge of any person.

(b) A person is guilty of abduction of a female who, with intent to cause her to be married to any person—

(i) unlawfully takes her from the lawful possession, care or charge of any person; or

(ii) detains the female and prevents her from returning to the lawful possession, care or charge of any person".(Criminal Code, 1960 (Act 29) Section 92)

(2) The possession, control, care, or charge of a child by a parent, guardian, or other person shall be held to continue, notwithstanding that the child is absent from his actual possession, control, care, or charge, if the absence is for a special purpose only, and is not intended by the parent, guardian, or other person to exclude or determine such possession, control, care, or charge for the time being; but a person is not guilty of abduction by taking or detaining a child unless he knew, or had grounds for believing that the child was in the possession, control, care, or charge of some other person. (Criminal Code, 1960 (Act 29) Section 92)

absent voters list   means the absent voters list prepared under Regulation 22 of these Regulations; (Public Elections Regulations, 1996 (CI 15) reg. 48)

absent voters list  means the absent voters list prepared under regulation 20 of these Regulations; (Public Elections (Parliament) Regulations, 1992 (LI 1537) Regulation 44)

absent voters list  means the absent voters list prepared under the provisions of regulation 13 of these Regulations; (Referendum Regulations, 1977 (LI 1135). Regulation 36)

absorption-cost method  means the generally accepted accounting principle under which the cost of trading stock is the sum of direct material costs, direct labour costs, and factory overhead costs; (Internal Revenue Act, 2000 (Act 592) Section 31(7)

abstract   includes divert, or by any other means cause to flow; (Bui Power Authority Act, 2007 (Act 740) s. 30)

abstract  includes divert, or by any means cause to flow; (Volta River Development Act, 1961 (Act 46) Section 35)

abuse   means conduct that harms or may cause imminent harm to the safety, health or well being of the complainant (Domestic Violence Act 2007 Act 732 s. 42)

ACA  means Association of Chartered Accountants; (Insurance Regulations, 1990 (LI 1502). Regulation 36)

academic year  means a period of nine months commencing in October and ending in June;  (National Film and Television Institute Decree, 1978 (SMCD 151)  section 18)

ACCA  means Association of Corporate and Certified Accountants; (Insurance Regulations, 1990 (LI 1502). Regulation 36)

acceptance  means an acceptance completed by delivery or notification; (Bills of Exchange Act, 1961 (Act 55) Section 97)

access   in relation to a computer system, means the placing of information on that system and the retrieval of information from that system; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

access  as used in section 2, means the participation by a bank, financial institution or other institution as a participating member of the system concerned; (Payment Systems Act, 2003 (Act 662) Section 25)

access arrangement  means a treaty, agreement or arrangement entered into under section 64; (Fisheries Act, 2002 (Act 625) Section 140)

Access Code  means the Access Code agreed by the Company and the WAGP Authority in accordance with clause 26 of the International Project Agreement as it may be amended from time to time by agreement between the Company and the WAGP Authority; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

accident  means an occurrence associated with the operation of an aircraft which takes place between the time that a person boards the aircraft with the intention of flight and the time when that person disembarks during which time

(a) a person is fatally or seriously injured as a result of being in the aircraft, or in exposure to direct contact with a part of the aircraft, or in direct jet blast;

(b) the aircraft sustains damage or structural failure;

(c) the aircraft is missing or completely inaccessible; (Ghana Civil Aviation Act, 2004 (Act 678) Section 42)

accommodation enterprise  means any commercial enterprise which provides accommodation only or accommodation and food, but does not include any rest-house or club or similar establishment owned or operated by a firm, company, corporation or other organization for the use of its staff  or residents. (Accommodation and Catering Enterprises Regulations, 1979 (LI 1205). Regulation 39)

accommodation spaces  means passenger spaces, corridors, lavatories, cabins, offices, crews spaces, barber shops, isolated pantries, lockers and other similar spaces; (Merchant Shipping (Fire Appliances) Rules, 1974 (LI 865). Rule 49)

account   means a facility or an arrangement by which a financial institution does anyone or more of the following:

(a) accepts deposits of currency;

(b) allows withdrawals of currency or transfers into or out of the account,

(c) pays cheques or payment orders drawn on a financial institution or cash dealer or collects cheques or payment orders on behalf of a person, and

(d) supplies a facility or an arrangement for a safe deposit box; (Foreign Exchange Act, 2006 (Act 723) section 33)

 

account   means a facility or an arrangement by which a financial institution does anyone or more of the following;

(a) accepts deposits of currency,

(b) allows withdrawals of currency or transfers into or out of the account,

(c) pays cheques or payment orders drawn on a financial institution or cash dealer by, or collects cheques or payment orders on behalf of, a person,

(d) supplies a facility or an arrangement for a safe deposit box; (Anti-Money Laundering Act 2008 (Act 749) s. 51

 

Account   when used with reference to a company or corporation, includes any book, register, balance sheet, or document in writing relating to the affairs of a company or corporation, whether such affairs be or be not the ordinary business or object of the company or corporation. (Criminal Code, 1960, Act 29, s 2)

accountable  means the requirement to record, report, explain and justify actions to a superior officer, to the Government, to Parliament, the Public Accounts Committee of Parliament or to the public; (Financial Administration Act, 2003 (Act 654) Section 74)

accountable institution    includes the institutions set out in the First Schedule; (Anti-Money Laundering Act 2008 (Act 749) s. 51

 

Accountant    means a person registered under the Chartered Accountants Act, 1963, (Act 176); (Anti-Money Laundering Act 2008 (Act 749) s. 51

Accountant-General   includes any officer appointed by the President to perform any act or duty or to exercise any authority which by this Ordinance may be done by or is imposed on or may be exercised by the Accountant-General;  [As amended by Constitution (Consequential Provisions) Act, 1960 (C.A. 8), sch.]

accounting authority   relates as appropriate to:

(a) the departmental pay and records section responsible for general control of personal emoluments within the department;

(b) the local head of department responsible for notifying heads of departments of circumstances affecting staff pay which arise within their jurisdiction;

(c) the Treasury Central Pay Unit responsible for preparation of a mechanised payroll on the basis of information supplied by heads of departments (Financial Administration Regulations, 1979 (LI 1234). Regulation 794)

accounting date   means the 31st day of December; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

accounting period   means a period ending on and including an accounting date and commencing, in the case of the first period, on the date on which the assets of the scheme are first paid or transferred to the trustee or the custodian or in any other case from the end of the preceding accounting period; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

accounting period  means one calendar month; (Value Added Tax Act, 1998 (Act 546) Section 76)

accounting period   means one calendar month; (Communications Service Tax Act 2008 (Act 754) s. 16)

accounting period   means one calendar month;  (Communications Service Tax Act, 2008 (Act 754) s. 16)

Accounting Principles  means principles for accounting which are in accordance with international accounting standards, on an accrual (as opposed to cash) basis unless otherwise specifically provided in the International Project Agreement, with revenues attributed to the accounting period in which they are earned, and costs and expenses to the accounting period in which they are incurred without the need to consider when the amount is received or disbursed in connection with a particular transaction, and costs and expenses deemed to have been incurred, in the case of physical items, in the accounting period when title passes, and in the case of services, in the accounting period when such services are performed; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

accounting records   includes books, vouchers, invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes and such working papers and other documents as are necessary to explain the methods and calculations by which accounts are made up and other documents as may be prescribed; (Insurance Act, 2006 (Act 724) section 211)

Accra Flight Information Region means an air space of defined dimensions within which flight information services and alerting services are provided; (Ghana Civil Aviation Act, 2004 (Act 678) Section 42)

accreditation  has the same meaning it has in the Act; (National Health Insurance Regulations, 2004 (LI 1809). Regulation 63)

accreditation  means a process by which the qualification and capability of a healthcare provider is verified for the purpose of enabling the person provide healthcare services under a scheme; (National Health Insurance Act, 2003 (Act 650) Section 104)

accreditation  means the status accorded a tertiary institution for having attained standards acceptable to the National Accreditation Board; (Tertiary Institutions (Establishment and Accreditation) Regulations, 2002 (LI 1700) Regulation 23)

accreditation   means the status accorded a tertiary institution or programme that satisfies the relevant standards determined by the Board; (National Accreditation Board act, 2007 (Act 744 s. 26)

accreditation  means the status accorded a tertiary institution or programme as satisfying acceptable defined standards set by the Board; (National Accreditation Board Law, 1993  (PNDCL 317) Section 18)

accredited tertiary institution  means a tertiary institution accredited by the National Accreditation Board; (Ghana Education Trust Fund Act, 2000 (Act 581) Section 25)

accruing in or derived from Ghana or outside Ghana with respect to income  has the meaning in section 63; (Internal Revenue Act, 2000 (Act 592) Section 94)

accumulation unit  means a unit in a unit trust scheme being a unit in which the income is credited periodically to capital, in accordance with the scheme particulars and the relevant provisions, if any, in the trust deed; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

acknowledgement  means an acknowledgement made under and in accordance with section 17; (Limitation Decree, 1972 (NRCD 54) Section 34)

ACMA  means Association of Cost Management Accountants; (Insurance Regulations, 1990 (LI 1502). Regulation 36)

acquire and its cognate expressions,  in relation to any securities, means that securities are obtained whether from the body corporate whose securities they are or from a former holder and whether for cash or for a consideration other than cash or for no consideration, and, except where the context otherwise requires, includes an agreement to acquire. (Companies Code, 1963 (Act 179) First Schedule)

Act   includes an omission and references to the doing of an act shall be construed accordingly; (Interpretation Act, 1960 (CA 4) Section 32)

Act   means the Timber Resources Management Act, (Act 547); (Timber Resources Management Regulations, 1998 (LI 1649). Regulation 43)

Act  includes an Ordinance and an Order of Her Majesty in Council; (Statutory Instruments Act, 1959 (NO. 52 OF 1959) Section 2)

Act  includes Ordinance, Decree and Law; (Laws of Ghana (Revised Edition) Act, 1998 (Act 562) Section 18)

Act  means the Children's Act, 1998 (Act 560); (Child Rights Regulations, 2002 (LI 1705). Regulation 73)

Act  means the Citizenship Act, 2000 (Act 591); (Citizenship Regulations, 2001 (LI 1690) Regulation 20)

Act  means the Energy Commission Act, 1997 (Act 541); (Energy Efficiency Standards and Labelling (Non-ducted Air Conditioners and Self-Ballasted Fluorescent Lamps) Regulations, 2005 (LI 1815) regulation 12)

 

Act   means the Energy Commission Act, 1997, (Act 541); (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

Act  means the Exchange Control Act, 1961 (Act 71). (Exchange Control (Exemption) Regulations, 1985 (LI 1310). Regulation 5)

Act  means the Free Zone Act, 1995 (Act 504); (Free Zone Regulations, 1996 (LI 1618). Regulation 35)

Act  means the Immigration Act, 2000, (Act 573) (Immigration Regulations, 2001 (LI 1691) Regulation 22)

Act  means the Local Government Act, 1971 (Act 359); (Immovable Property Rate Regulations, 1975 (LI 1049). Regulation 16)

Act  means the Merchant Shipping Act, 1963 (Act 183); (Merchant Shipping (Radio) Rules, 1975 (LI 1018). Rule 31)

Act  means the Merchant Shipping Act, 1963 (Act 183); (Merchant Shipping (Life Saving Appliances) Rules, 1975 (LI 1010). Regulation 36)

Act  means the Merchant Shipping Act, 1963 (Act 183); (Merchant Shipping (Radio Direction-Finders) Rules, 1974 (LI 950). Rule 15)

Act  means the National Communications Authority (NCA) Act, 1996 (Act 524); (National Communications Regulations, 2003 (LI 1719) Regulation 184)

Act  means the Public Utilities Regulatory Commission Act, 1997 (Act 538); (Public Utilities (Termination of Service) Regulations, 1999 (LI 1651). Regulation 10)

Act  means the Value Added Tax Act, 1998 (Act 546); (Value Added Tax Regulations, 1998 (LI 1646). Regulation 47)

Act 546  means the Value Added Tax Act, 1998. (Customs, Excise and Preventive Service (Automation) Regulations, 2002, (LI 1704) Regulation 14)

Act of Parliament   means an Act enacted by Parliament and includes an Ordinance; (Constitution of the Republic of Ghana 1992, article 295. (1))

Act or Act of Parliament   includes an Ordinance, Order in Council, order, proclamation, rule, regulation or bye-law; (Interpretation Act, 1960 (CA 4) Section 32)

Act or Act of Parliament   means the Constitution, an Act of the Constituent Assembly or of Parliament, or any legislative measure of an authority formerly exercising power to make laws for the territory or any part of the territory comprised in the Republic but does not include a statute of general application, continuing to apply by virtue of section 154 of the Courts Act, 1960 (C.A. 9); (Interpretation Act, 1960 (CA 4) Section 32)

action   means a civil proceeding commenced by writ or in such other manner as may be prescribed by these Rules or by any other enactment; (High Court (Civil Procedure) Rules, 2004 (CI 47) Order 82, rule 3)

action   includes any proceeding (other than a criminal proceeding) in a court established by law; (Limitation Decree, 1972 (NRCD 54) Section 34)

action   includes counterclaim and arbitration; (Civil Liability Act, 1963 (Act 176) Section 35)

action   includes counter-claim and set off; (Bills of Exchange Act, 1961 (Act 55) Section 97)

action   includes counterclaim and set-off; (Sale of Goods Act, 1962 (Act 137) Section 81)

action   includes every judicial proceeding instituted in any court in Ghana; (Hire-Purchase Decree, 1974 (NRCD 292) Section 24)

action   includes every suit, proceeding or other matter conducted before a court; (Evidence Decree, 1975 (NRCD 323) Section 179)

action   includes legal proceedings and process of  every description other than criminal; (Public Officers Act, 1962 (Act 114). Section 7)

action to recover land   includes an action claiming a declaration of title to land, and proceedings by a mortgagee for the delivery of possession of land by a mortgagor; (Limitation Decree, 1972 (NRCD 54) Section 34)

active service   has the meaning given to it by section 98 of the Armed Forces Act, 1962 (Act 105); (Wills Act, 1971 (Act 360) Section 18))

active service   means service—

(a) in operations against an enemy or in a foreign country in operations for the protection of life or property or relating to the military occupation of a foreign country;

(b) in operations for the preservation of public order;

(c) for purposes of relief in cases of emergency, and

(d) for any other purpose appearing to the President to be expedient; (Armed Forces Act, 1962 (Act 105) Section 98)

actuary   means an insurance risk analyst; (National Health Insurance Act, 2003 (Act 650) Section 104)

actuary   means a person qualified under this Act to act as an actuary; (Insurance Act, 2006 (Act 724) section 211)

address   means address for service in this country; (High Court (Civil Procedure) Rules, 2004 (CI 47) Order 82, rule 3)

address   includes place of residence, place of business and any post office box number habitually used; (Insolvency Act, 1962 (Act 153) Section 77)

Adjudication Committee   means the Land Title Adjudication Committee as provided for in section 22 of this Law; (Land Title Registration Law, 1986 (PNDCL 152) Section 139)

Adjusted Asset Base   means total assets plus off-balance sheet items less—

(i) cash;

(ii) balances with Bank of Ghana;

(iii) Ghana Government treasury bills;

(iv) Ghana Government stocks;

(v) overnight money with Discount Houses in Ghana;

(vi) investments in unconsolidated subsidiaries and associates;

(vii) investments in the capital of other banks and financial institutions;

(viii) connected lending of a capital nature;

(ix) goodwill and other intangibles;

(x) fixed assets (inclusive of revaluation surpluses relating thereto);

(xi) anticipated losses not yet provided for. (Banking (Capital, Audit and Prudential Requirements) Regulations, 1988 (LI 1389). First Schedule)

administer  when used with reference to administering any substance to a person, means causing the substance to be taken or introduced into any part of a person’s body, whether with or without his knowledge or consent; (Criminal Code, 1960 (Act 29) Section 1)

administering country   means the country which enforces the prison sentence imposed by competent courts in a sentencing country, (Transfer of Convicted Persons Act, 2007 (Act 743 s19))

administration  means a legal process by which a court upon a petition made to it that a company is likely to become insolvent or unable to pay its debts, makes an order appointing an administrator to take charge of the company's affairs for the proper management of the company in part or in whole with the object of forestalling liquidation, if possible; (Payment Systems Act, 2003 (Act 662) Section 25)

Administration   means the Government of Ghana; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

administration   means, with reference to the movable and immovable property of a deceased person, letters of administration, whether general or limited, or with the will annexed or otherwise; (Administration of Estates Act, 1961 (Act 63) Section 108)

administration action   means an action for the administration under the director of the court of the estate of a deceased person or for the execution under the direction of a trust. (Probate and Administration Rules, 1991 (LI 1515).Order7, Rule 1)

administrative fees  means any fees, charges or other imposts which are imposed or charged for services, materials or rights provided or granted by any Ghana or State Authority; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

Administrative Instructions   means the Administrative Instructions established by the Director of the ESARIPO Office in accordance with Rule 2(5); (Protocol on Patents and Industrial Designs within the framework of the Industrial Property Organization for English-Speaking Africa (ESARIPO) (Ratification) Law, 1985 (PNDCL 137) Section 2)

administrative purpose   means the use of personal information about an individual in a decision-making process that directly affects that individual;   (National Identity Register Act, 2008 (Act 750) s. 75)

administrator   means a person to whom administration is granted; (Administration of Estates Act, 1961 (Act 63) Section 108)

Administrator   means the Administrator of Stool Lands; (Office of the Administrator of Stool Lands Act, 1994 (Act 481) Section 18)

Administrator-General   includes an Assistant Administrator-General; (Administration of Estates Act, 1961 (Act 63) Section 108)

admittance of securities date   in relation to any eligible security, means the date specified in the notice given by a stock exchange as being the last day on which the eligible security may be traded on a stock market of the stock exchange unless such security has been deposited with the central depository; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

 

admittance of security   means a security in which the underlying certificate has been deposited with and is held by a central depository; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

admitted proof   means a proof admitted under subsection (6) of section 15 of this Act or subsection (5) of section 68 thereof; (Insolvency Act, 1962 (Act 153) Section 77)

admitted proof   means a proof admitted under subsection (7) of section 15 or subsection (5) of section 68; (Insolvency Act 2006 (Act 708)

adobe   means an earth material stabilised or unstablised and includes sundries bricks or sundries blocks; (National Building Regulations 1996, (LI 1630). Regulation 186)

adult   means a person of the age of 18 years or more. [As inserted by the Cinematography (Amendment) Decree, 1975 (NRCD 350) s. 1 (e)]. (Cinematograph Act, 1961 (Act 76) Section 17)

Adult   means a person who is or (in the case of a person whose age is uncertain) appears to be, fourteen years of age or over; (Vaccination Ordinance, 1951 (Cap 76) S. 2)

Adult Person   means any person who appears to be eighteen years of age. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

adult resident   means a person of 18 years and above resident in the unit; (Local Government (Accra Metropolitan Assembly) (Establishment) Instrument, 1995 (LI 1615). Section 48)

adult resident   means a person of 18 years and above resident in the unit; (Local Government (Urban, Zonal and Town Councils and Unit Committees) (Establishment) Instrument, 1994 (LI 1589). Paragraph 36)

adultery   means the voluntary sexual intercourse of a married person with one of the opposite sex other than his or her spouse; (Matrimonial Causes Act, 1971 (Act 367) Section 43)

ad valorem tax    means the tax chargeable on the value of goods expressed as a percentage; (Customs and Excise (Duties and other Taxes) (Amendment) Act, 2007 (Act 739) s. 3

Advance Booking Charter flight   means a charter flight operated in accordance with these Regulations; (Charter Flights and Tours Regulations, 1975 (LI 1050). Regulation 19)

advance deposit   means an amount that has been lodged with the supplier by a customer as security against default in the payment of electricity bill for the first three months of supply; (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

advance deposit   means an amount that has been lodged with the supplier by a customer as security against default in the payment of electricity bill for the first three months of supply; (Electricity (Technical and 0perational) Rules, 2002 (LI 1702). Rule 43)

adverse effect on the environment   means negative impact on people, animals or plants; (Wetland Management (Ramsar Sites) Regulations, 1999 (LI 1659). Regulation 10)

adverse effect on the environment or public health   means any change that an undertaking may cause to the environment and includes the effect of  any change on health, socio-economic and cultural conditions; (Environmental Assessment Regulations, 1999 (LI 1652) Regulation 30)

advertise   includes to make any representation by any means for promoting directly or indirectly the sale or disposal of a designated product and is not limited to

(a) a written publication;

(b) television, radio, film, video or telephone;

(c) a display of signs, hoardings, notices or goods; or

(d) an exhibition of pictures or models; (Breastfeeding Promotion Regulations, 2000 (LI 1667). Regulation 16)

advertise  shall be construed accordingly;[As inserted by Securities Industries (Amendment) Act, 2000  (Act 590) s.12(a)] (Securities Industry Law, 1993 (PNDCL 333) section 142)

advertising   has the same meaning as in section 142 of the Law; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

advertising   includes every form of advertising, whether in a publication or by the display of notices or by means of circulars or other documents or by an exhibition of photographs or films or videos or by way of sound broadcasting or television or on computer screens or in any other manner; and [As inserted by Securities Industries (Amendment) Act, 2000 ( Act 590) s.12(a)] (Securities Industry Law, 1993 (PNDCL 333) section 142)

advertising   means the promotion of the sale and use of pesticides by print or electronic media, signs, displays, gifts, demonstration or word of mouth; (Pesticides Control and Management Act, 1996 (Act 528) Section 41)

aerial work   means any purpose (other than public transport) for which an aircraft is flown if hire or reward is given or promised in respect of the flight or  the purpose of the flight; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

aerial work aircraft   means an aircraft (other than  a public transport aircraft) flying, or intended by the operator to fly for the purpose of aerial work. (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

aerial work undertaking   means an undertaking whose business includes the performance of aerial work; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

aerobatic manoeuvers   includes loops, spins, rolls, bunts, stall turns, inverted flying and any other similar manoeuvre. (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

aerodrome   includes an area of land or water, buildings, installations and equipment intended to be used, wholly or partly, for the arrival, departure or surface movement of aircraft and the property and the precincts of the Authority; (Ghana Civil Aviation Act, 2004 (Act 678) Section 42)

aerodrome   means any area of land or water designed, equipped, set apart or commonly used for affording facilities for the take-off and landing of aircraft (not being an area the use of which for those purposes has been abandoned); (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

aerodrome flight information unit   means a person appointed by the Authority or by any other person maintaining an aerodrome to give information by means of radio signals to aircraft flying or intending to fly within the aerodrome traffic zone of that aerodrome and  aerodrome flight information service  shall be construed accordingly; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

aerodrome operating minima   in relation to the operation of an aircraft at an aerodrome means the cloud ceiling and runway visual range for take-off and decision height or minimum descent height, runway visual range and visual reference for landing, which are the minimum for the operation of that aircraft at that aerodrome; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

Aerodrome traffic zone   means the airspace being the airspace in the vicinity of an aerodrome extending from the surface to 2000ft above the aerodrome level and bounded by a circle of radius 2 1/2NM measured from the midpoint of the longest runway; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

aeronautical   service includes information, direction and other facilities furnished, issued or provided in connection with meteorological forecasts or data; (Ghana Meteorological Agency Act, 2004 (Act 682) Section 33)

aeronautical beacon   means an aeronautical ground  light which is visible either continuously or intermittently to designate a particular point on the surface of the earth; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

aeronautical light   means any light established for the purpose of aiding air navigation; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

aeronautical radio station   means a radio station on the surface, which transmits or receives signals for the purpose of assisting aircraft; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

Affidavit   in the case of persons allowed by law to make an affirmation or declaration instead of an oath, includes such affirmation or declaration; (Interpretation Act, 1960 (CA 4) Section 32)

affiliate   means a reference to a person who directly or indirectly either controls, is controlled by or is under common control with the specified person or entity in the context of a specified person or entity; (Securities and Exchange Commission Regulations, 2003 (LI 1728) Regulation 63)

affiliate   means any company which holds not less than five per cent of the share capital or voting rights in a company carrying on petroleum operations and shall include any company which controls, is controlled by, or is under common control with, any person carrying on petroleum operations; (Petroleum Income Tax Law, 1987 (PNDCL 188) Section 38)

affiliate   means any shareholder of a contractor or sub-contractor owning five per centum or more of the shares in the business of such contractor or sub-contractor or any entity which controls, is controlled by or is under common control with, the contractor or sub-contractor; (Petroleum (Exploration and Production) Law, 1984 (PNDCL 84) Section 33)

affiliate   means, with respect to a person, any other person (or two or more persons acting together) that directly or indirectly through one or more intermediaries, controls, is controlled by or is under common control with that person, or who possesses or possess, directly or indirectly, the power to direct or cause the direction of the management and policies of that person, whether through the ownership of voting securities, by contract, by law or otherwise; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

affiliate company   means any shareholder of a contractor owing five per centum or more shares in the business of the contractor or any entity which controls, or is controlled by, or is under a common control with, the contractor; (Ghana National Petroleum Corporation Law, 1983 (PNDCL 64) Section 29)

after-acquired property   has the meaning assigned to it by subsection (2) of section 26 of this Act; (Insolvency Act, 1962 (Act 153) Section 77)

after-acquired property   includes movable and immovable property, and income, which becomes, or but for this Act would become, vested in the debtor during the period between the making of the protection order and the discharge of the debtor or earlier termination of the insolvency proceedings. (Insolvency Act, 2006 Act 708 s 26 (2))

agency    includes institution; (Subvented Agencies Act, 2006 (Act 706) section 19)

Agency   means the Agency established under section 3 of this Act. (Long-Term Savings Scheme Act, 2004 (Act 679) Section 50)

Agency   means the Environmental Protection Agency established by the Environmental Protection Agency Act, 1994 (Act 490); (Environmental Assessment Regulations, 1999 (LI 1652) Regulation 30)

Agency   means the Environmental Protection Agency; (Pesticides Control and Management Act, 1996 (Act 528) Section 41)

Agency   means the Ghana Meteorological Agency established under section 1 of this Act; (Ghana Meteorological Agency Act, 2004 (Act 682) Section 33)

Agency   means the Internal Audit Agency established under section l; (Internal Audit Agency Act, 2003 (Act 658) Section 26)

agency of Government   means a Ministry, Department, non-Profit making statutory body or any other agency of Government: (Financial Administration Act, 2003 (Act 654) Section 74)

agent   in relation to a dealer, includes a person who is or has at any time been a banker of the dealer; (Securities Industry Law, 1993 (PNDCL 333) section 142)

agent   in relation to a ship means an agent of the owner, not being a managing owner, vested with a specific authority by the owner; . (Ghana Shipping Act, 2003 (Act 645) Section 481)

agent  in relation to the master or owner of an aircraft or ship, includes any person who notifies the Commissioner in writing that he intends to act as the agent, and who or on whose behalf any person authorised by him signs any document required or permitted by this Law to be signed by an agent:

Provided that the owner of any aircraft or ship if resident or represented in Ghana shall, either himself or through his representative, be the agent of the master for all the purposes of this Law, if such agent is appointed; Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

 

agent   means a Central Securities Depository agent; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

 

agent   means

(a)   legal practitioner ; or

(b) engineer or other qualified and recognized scientist who in the discretion of the Registrar may be considered as such; (Patent Regulations, 1996 (LI 1616). Regulation 63)

 

agent   means an agent duly authorised to the satisfaction of the Registrar. (Trade Marks Regulations, 1970 (LI 667). Regulation 72)

agent   means an agent of the Administrator-General duly appointed as provided in section 56 of this Act; (Administration of Estates Act, 1961 (Act 63) Section 108)

agent   means an agent resident in Ghana and duly authorised to the satisfaction of the Registrar. (Trade Marks (Amendment) Regulation, 1972 (LI 792).

agent   means any person or unit appointed by the Commission to execute designated functions under this Act, or such other agent as may be appointed in accordance with section 67; (Fisheries Act, 2002 (Act 625) Section 140)

agent   when used in relation to the State includes an independent contractor employed by the Republic; (State Proceedings Act, 1998 (Act 555) Section 26)

agent of a foreign power   includes any person who is or has been or is reasonably suspected of being or having been employed by a foreign power either directly or indirectly for the purpose of committing an act whether within or without Ghana prejudicial to the safety or interests of the Republic or who has or is reasonably suspected of having either within or without Ghana, committed, or attempted to commit such an act in the interest of a foreign power; (State Secrets Act, 1962 (Act 101) Section 15)

agents   includes dealer's representatives, employed by the broker-dealer either directly or indirectly as well as their spouses and children under 18 years of age; (Securities and Exchange Commission Regulations, 2003 (LI 1728) Regulation 27(7)

aggregate indebtedness   means the total liabilities of a broker-dealer or the indebtedness of an investment adviser and includes liabilities excluded from the broker-dealer or investment adviser's balance sheet; (Securities and Exchange Commission Regulations, 2003 (LI 1728) Regulation 27(7)

agreed design standards   means the standards for the construction, operation and maintenance of the pipeline system which are agreed in the International Project Agreement; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

Agreed Fiscal Regime   means the fiscal regime as set out in section 30 of this Act and this Schedule; (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2(3)

agreement   means a technology transfer agreement made under the code or regulations under the code; (Technology Transfer Regulations, 1992 (LI 1547) Regulation 20)

agreement   means the Articles of Agreement hereinbefore referred to for the establishment and operation of an international body to be called the International Development Association; (International Development Association Act, 1960 (Act 11) Section 4)

agreement   means the Ghana/Israel Trade and Payments Agreement signed on the fourth day of July, 1958; Ghana/Israel Trade and Payments Agreement Act, 1959 (NO. 62 OF 1959)

agreement   means the Land Allocation Agreement set out in the Schedule to these Regulations; (Irrigation Development Authority Regulations, 1987 (LI 1350). Regulation 27)

agreement to sell   has the same meaning as sale; (Sale of Goods Act, 1962 (Act 137) Section 81)

agricultural tractor   means a vehicle used exclusively for hauling agricultural implements or loads within a farm area, and includes wheeled or tracked vehicles so used and any such implements or loads, but does not include such a vehicle used for the purposes of timber extraction; (Road Traffic Regulations, 1974 (LI 953). Regulation 94))

agricultural water use  means the use of water to enhance agricultural output by means o irrigation or use of water to sustain livestock; (Water Use Regulations, 2001 (LI 1692) Regulation 25)

agriculture  includes the raising of crops, horticulture, forestry, fishery, animal husbandry, poultry farming, dairy farming, bee-keeping and agriculture; (Agricultural Development Credit and Co-operative Bank Act, 1965 (Act 286), Section 38)

agriculturist  means any person engaged in agriculture, farming or in the development of agriculture or agricultural produce, or in the storage, warehousing, marketing or processing of agricultural produce; (Agricultural Development Credit and Co-operative Bank Act, 1965 (Act 286), Section 38)

agro processing business  means the business of converting crops, fish, or livestock produced in Ghana into edible canned or other packaged product other than in their raw state; [As amended by Internal Revenue (Amendment) Act, 2004 (Act 669), s.1(c)] (Internal Revenue Act, 2000 (Act 592) Section 11 (10))

agro-meteorology  means the application of meteorological information and data in the monitoring and management of agricultural activities; (Ghana (Meteorological Agency Act, 2004 (Act 682) Section 33)

agronomic practices  includes land preparation, distribution of inputs, pest and disease control; (Irrigation Development Authority Regulations, 1987 (LI 1350). Regulation 27)

AIDS  means Acquired Immune Deficiency Syndrome; (Ghana Aids Commission Act, 2002 (Act 613) Section 19)

aids to navigation and navigational aids  mean lighthouses, buoys, beacons, radio aids, or any other light, signal or mark established to aid marine navigation and includes buildings, moorings, and other works associated with maritime activities. (Ghana Shipping Act, 2003 (Act 645) Section 235(5))

air conditioner  means non-ducted room air conditioners; (Energy Efficiency Standards and Labelling (Non-ducted Air Conditioners and Self-Ballasted Fluorescent Lamps) Regulations, 2005 (LI 1815) regulation 12)

Air Gap  In a water supply system means the unobstructed vertical distance between the outlet of any faucet or pipe and the flood-level rim of the water supply fixture or receptacle. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

air movement  means natural air flow such as prevailing breezes and is essential up to 2 metres above floor level when considering thermal comfort in a habitable room or any such space within the meaning of these provisions in a warm humid climate; (National Building Regulations 1996, (LI 1630). Regulation 84)

air service  means any service performed by aircraft for hire or reward; (Civil Aviation (Air Transport Licensing) Regulations, 1976 (LI 1075). Regulation 21)

air traffic control unit  means a person appointed by the Authority or by any other person maintaining an aerodrome to give instructions and advice by means of radio signals to aircraft in the interest of safety and  air traffic control service  shall be construed accordingly; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

air transport services  means a service for the carriage by air of passengers, mails or other freight; (Ghana Civil Aviation Act, 2004 (Act 678) Section 42)

air transport undertaking  means an undertaking whose business includes the carriage by air of passengers or cargo for hire or reward; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

aircraft  includes every type of flying or airborne craft; (Foreign Enlistment Act, 1961 (Act 75) Section 8)

aircraft  means any apparatus, whether or not mechanically propelled, which is used for the transport by air of human beings or property; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

aircraft  means any machine for flying, whether propelled by mechanical means or not, and includes any description of balloon; (Armed Forces Act, 1962 (Act 105) Section 98)

aircraft  means any ship or vessel designed for flying but capable of being manoeuvred on water and includes a seaplane or any ship or vessel able to alight upon or hover over water; (Ghana Shipping Act, 2003 (Act 645) Section 481)

aircraft material  includes—

(a) parts of, and components of or accessories for, aircraft, whether for the time being in aircraft or not,

(b) engines, armaments, ammunition and bombs and other missiles of any description in, or for use in, aircraft,

(c) any other gear, apparatus or instruments in, or for use in, aircraft,

(d) any apparatus used in connection with the taking-off or landing of aircraft or for detecting the movement of aircraft, and

(e) any fuel used for the propulsion of aircraft and any material used as a lubricant for aircraft or aircraft material; (Armed Forces Act, 1962 (Act 105) Section 98)

airmail   includes international courier service; (High Court (Civil Procedure) Rules, 2004 (CI 47) Order 82, rule 3)

airport  means an airfield where aircraft land and take off usually with facility for passengers, goods and customs; (Ghana Civil Aviation Act, 2004 (Act 678) Section 42)

Akosombo township  means such area as the President may by executive instrument specify in that behalf; (Volta River Development Act, 1961 (Act 46) Section 35)

akpeteshie  means spirits manufactured in Ghana by the distillation of a fermented liquid in a simple pot still; (Liquor Licensing Act, 1970 (Act 331) Section 22)

alienation holding  means any land acquired by a person through an outright sale of the land by the owner; (Timber Resources Management Act, 1997 (Act 547) Section 20)

All Purpose Savings Plan  means a Plan to which a contributor contributes personally or to which the contributor or the contributor's employer or both the contributor and the contributor's employer contribute, to provide savings for purposes determined by the contributor; (Long-Term Savings Scheme Act, 2004 (Act 679) Section 50)

allotted station  means in relation to a voter the polling station of the polling division in which he is registered or, in the case of a polling division for which two or more stations have been established, the station to which he is assigned; (Public Elections (Parliament) Regulations, 1992 (LI 1537) Regulation 44)

allotted station  means, in relation to a registered voter, the polling station of the polling division in which he is registered or, in the case of a polling division for which two or more stations have been established, the station to which he is assigned; (Referendum Regulations, 1977 (LI 1135). Regulation 36)

allotted station   means in relation to the voter the polling station of the polling division in which he is registered or, in the case of a polling division for which two or more stations have been established, the station to which he is assigned; (Public Elections Regulations, 1996 (CI 15) reg. 48)

alteration  in relation to anything includes the renewal or replacement of any part. (Ghana Shipping Act, 2003 (Act 645) Section 294(2))

alteration   includes any cancelling, erase severance, interlineation, or transposition of or in a document or of or in any material part thereof, and the addition of any material part thereto, and any other act or device whereby the purport, operation, or validity of the document may be affected; (Criminal Code, 1960 (Act 29) Section 164)

(h) all the provisions of this section apply to the forgery of a stamp or trade-mark in the same manner as to the forgery of a document. (Criminal Code, 1960 (Act 29) Section 164)

alternate director  shall have the meaning assigned to it by section 188 of this Code. (Companies Code, 1963 (Act 179) First Schedule)

alternate station  means the station to which a registered voter is authorised to cast his vote in pursuance of a certificate issued under the provisions of sub-regulation (3) of regulation 14 of these Regulations; (Referendum Regulations, 1977 (LI 1135). Regulation 36)

alternate station  means the station to which a voter is authorised to cast his vote in pursuance of a certificate issued under sub-regulation (3) of regulation 22 of these Regulations; (Public Elections (Parliament) Regulations, 1992 (LI 1537) Regulation 44)

amalgamation  means any merger of the undertakings or any part of the undertakings of two or more companies or of the undertakings or part of the undertakings of one or more companies and one or more bodies corporate. (Companies Code, 1963 (Act 179) Section 229 (b)

amateur radio service  means service of self-training in communication and technical investigations carried on by an amateur, that is to say by duly authorised person interested in radio technique solely with a personal aim and without pecuniary interest; (Telecommunications (Frequency Registration and Control) Regulations, 1977 (LI 1121). Regulation 41)

ammunition  includes explosives, all ammunitions of war and all materials for loading firearms; (Public Order Act, 1994 (Act 491) Section 10)

ammunition  includes explosives, all munitions of war, and all materials for loading firearms; (Arms and Ammunition Decree, 1972 (NRCD 9) Section 13)

ammunition   means ammunition for any firearm and includes grenades, bombs and other similar missiles; (Criminal Code, 1960 (Act 29) Section 192)

amount in default  means any amount in respect of a loan granted under this Decree remaining unpaid as a result of the mortgagor's failure to make the necessary payments required by the terms of the mortgage including overdue interest and other charges recoverable in accordance with normal banking practice, so however, that the total amount in default for the purpose of computation of the claims shall not exceed the total amount of the loan in respect of which indemnity has been furnished by the Bank; (National Mortgage, Financing and Guarantee Scheme Decree, 1976 (SMCD 23) section 37)

amounts received or receivable from the realisation of a chargeable asset  means money and the market value of a property received or to be received in respect of the realisation; (Internal Revenue Act, 2000 (Act 592) Section 104)

an invitation  shall be deemed to be made to the public if an offer or invitation to make an offer is,

(a) published, advertised or disseminated in Ghana by newspaper, broadcasting, cinematograph, or any other means whatsoever;

(b) made to or circulated among any persons whether selected as members or debentureholders of the company concerned or as clients of the persons making or circulating the invitation or in any other manner;

(c) made to any one or more persons upon the terms that the persons to whom it is made may renounce or assign the benefit thereof or of any shares or debentures to be obtained thereunder in favour of any other person;

(d) made to any one or more persons to acquire any shares or debentures dealt in upon any stock exchange or in respect of which the invitation states that application has been or will be made for permission to deal in those shares or debentures upon any stock exchange: (Companies Code, 1963 (Act 179) Section 266)

Provided that,

(a) nothing herein contained shall be taken as requiring any invitation to be treated as made to the public if it can properly be regarded in all the circumstances as being a domestic concern of the persons making and receiving it;

(b) an invitation made by or on behalf of a private company exclusively to its existing shareholders and debentureholders, not being greater in number than is prescribed by subsection (3) of section 9 of this Code, and its existing employees shall not be deemed to be an invitation to the public unless the invitation is of the type referred to in paragraph (c) or (d) of this subsection.

    (2) For the purposes of the foregoing subsection the issue of any form of application for shares or debentures or of any form to be completed on the deposit of money with a company shall be deemed to be an invitation to acquire those shares or debentures or to deposit money. (Companies Code, 1963 (Act 179) Section 266)

an officer of a court   shall, unless the contrary intention appears, include counsel in any proceedings and also any person required to assist in the initiation or conduct of any court proceedings or in the enforcement of any judgment or decree or order of a court but does not include the parties in the case. (Courts Act 1993 (Act 459) Section 117)

analyst   means a person appointed under section 5; (Seeds (Certification and Standards) Decree, 1972 (NRCD 100) Section 9)

anatomic pathologist   means a person with relevant qualification and training to make diagnosis of disease from the gross and microscopic examination of tissues and cells removed during surgery, by biopsy or during postmortem  examination; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

animal    means any domestic or captive animal; (Criminal Code, 1960 (Act 29) Section 310)

animal   means any animate thing of every kind except human beings; (Ghana Ports and Harbours Authority Law, 1986 (PNDCL 160) Section 111)

animal or species   means all vertebrates (Wild Animals Preservation Act, 1961 (Act 43) section 12)

Annual Expenditure   means the expenditure relating to routine and periodic road maintenance; (Road Fund Act, 1997 (Act 536) Section 19)

Annual General Meeting   means an annual meeting of shareholders held in accordance with the provisions of this Decree; (National Savings and Credit Bank Decree, 1972 (NRCD 38) Section 22)

annual general meeting   means an annual meeting of shareholders held in accordance with the provisions of this Decree; (Ghana Commercial Bank Decree, 1972 (NRCD 115) Section 19)

annual income allocation date   means the date in the calendar year specified in the scheme constitution as the date on which allocations of income in respect of each annual accounting period are to be made; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

annual rent   means the fee levied or paid per hectare per annum to the owner or landlord for the exercise of timber rights on his piece of land as specified in the contract; (Timber Resources Management Act, 1997 (Act 547) Section 20)

annual return   means the return required to be made under section 122 of this Code. (Companies Code, 1963 (Act 179) First Schedule)

Annual Road Programme   means the programme relating to routine and periodic road maintenance; (Road Fund Act, 1997 (Act 536) Section 19)

any enactment on limitations of actions  includes sections 13, 16 and 32 of this Act; (Civil Liability Act, 1963 (Act 176) Section 35)

apparatus   means instruments used for the purpose of producing a national identity card;   (National Identity Register Act, 2008 (Act 750) s. 75)

appeal   means a request or invitation however conveyed, whether by actions, in words, pictorially or in writing, and whether made in public, through the press, in conversation, by house to house visiting or through the post. (Public Collections Act, 1961 (Act 59) Section 12)

appeal tribunal   means a tribunal under section 18 of this Act; (Administration of Lands Act, 1962, (Act 123) Section 31)

appearance of a product   includes the packaging, shape, colour or other non-functional characteristic features of the product; (Protection against Unfair Competition Act, 2000 (Act 589) Section 10)

Appellant   includes the party appealing from judgment, order or decree and his counsel; (Supreme Court Rules, 1996 (CI 16), Rule 82))

Appellant   means the party appealing from a judgment, order or decree of a court below and his counsel; (Court of Appeal Rules, 1997 (CI 19), Rule 67)

 

appliance   means a heat-producing appliance including a cooker or any other such appliance which is designed to burn —

(a) solid fuel (in this Part referred to as  solid fuel appliance);

(b) oil (in this Part referred to as a  oil burning appliance);

(c) gaseous fuel (in this Part referred to as a  gas appliance); (National Building Regulations 1996, (LI 1630). Regulation 94)

 

appliance ventilation duct   means a duct that forms a passage which in one part serves to convey combustion air to one or more gas appliances, in another part serves to convey the products of combustion front one or more gas appliances to the external air and intermediately serves both purposes; (National Building Regulations 1996, (LI 1630). Regulation 94)

Applicable Person   means a WAGP company or any other person including project contractors, buyers, sellers and shippers to whom the Agreed Fiscal Regime applies; (West African Gas Pipeline Act, 2004 (Act 681) Schedule 2(3)

Applicable Rate   means a rate of interest equal to fifteen percent per annum, compounding annually; (West African Gas Pipeline Act, 2004 (Act 681) Schedule 2(3)

applicant   means a body corporate; (Banking Act, 2004 (Act 673) Section 90)

applicant   means a person who applies for a civil protection order under this Act; (Domestic Violence Act 2007 Act 732 s. 42)

applicant   means a person who applies to a designated financial institution or any such approved institution for a credit facility; (Ghana Investment Fund Act, 2002 (Act 616) Section 25)

applicant   means a person who applies to a financial institution for a credit facility; (Export Development and Investment Fund Act, 2000 (Act 582) Section 29)

applicant  means an individual who makes an application for an entry to be made in the Register or for the issue or re-issue of a national identity card;   (National Identity Register Act, 2008 (Act 750) s. 75)

application   means an application for the grant of a patent or for the registration of an industrial design, as the case may be, under the provisions of the Protocol; (Protocol on Patents and Industrial Designs within the framework of the Industrial Property Organization for English-Speaking Africa (ESARIPO) (Ratification) Law, 1985 (PNDCL 137) Section 2)

application data   means a set of instructions which causes a computer system to perform a function when executed on the computer; (Anti-Money Laundering Act 2008 (Act 749) s. 51

application for judicial consideration   has the meaning assigned to it by subsection (1) of section 17 of this Act; (Insolvency Act, 1962 (Act 153) Section 77)

application for judicial consideration   means an application made by the Official Trustee under subsection (1) of section 17; (Insolvency Act 2006 (Act 708)

application to own use in relation to goods   means applying the goods to personal use including personal use by a relative or any other non business use; (Value Added Tax Act, 1998 (Act 546) Section 76)

appointed discharge date   has the meaning assigned to it by subsection (3) of section 30 of this Act; (Insolvency Act, 1962 (Act 153) Section 77)

appointed discharge date   has the meaning assigned to it by subsection (3) of section 30; (Insolvency Act 2006 (Act 708)

appointing authority   includes the Council, a committee of the Council or any public officer to whom the power of appointment has been delegated by the President by virtue of article 195(2) of the Constitution; (Ghana Education Service Act, 1995 (Act 506) Section 26)

appointing authority   means the authority for the time being empowered to appoint persons to hold or act in any office in the Police Service, pursuant to section 10 (3), (4) and (5) of the Police Service Act, 1970; (Police Service (Administration) Regulations, 1974 (LI 880). Regulation (47)

apprentice   includes a trainee officer, a cadet and other ratings in sea service; (Ghana Shipping Act, 2003 (Act 645) Section 481)

apprentice   means a person who has entered into a contract in writing with an employer for a specified period not exceeding five years to learn and be taught a trade; (Minimum Wage Regulations, 1999 (LI 1658). Regulation 3)

apprentice   means a person who has entered into a contract in writing with an employer to serve the employer for a specified period not exceeding five years for the purpose of learning and being taught a trade. (National Vocational Training Board (Apprentice Training) Regulations, 1978 (LI 1151). Regulation 42)

apprentice   means any person registered as an apprentice under paragraph 8 of the National Vocational Training Board (Apprentice Training) Regulations, 1971. (National Vocational Training Board (Trade Testing) Regulations, 1971 (LI 715). Paragraph 9)

approach to a port   means any navigable channel normally  used by a ship when entering or leaving a port; (Ghana Ports and Harbours Authority Law, 1986 (PNDCL 160) Section 111)

approach to landing   means that portion of the flight of the aircraft when approaching to land, in which it is descending below a height of 1000ft. above the relevant specified decision height or minimum descent height; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

appropriate advice in relation to any fact or circumstances   means the advice of competent persons qualified, in their respective spheres, to advise on the medical, legal and other aspects of that fact or those circumstances; (Limitation Decree, 1972 (NRCD 54) Section 34)

appropriate aeronautical radio station   means in relation to aircraft the aeronautical radio station serving the area in which the aircraft is for the time being;  appropriate air traffic control unit  means in relation to an aircraft the air traffic control unit serving the area in which the aircraft is for the time being; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

appropriate air traffic control unit   means in relation to an aircraft the air traffic control unit serving the area in which the aircraft is for the time being; (Civil Aviation Regulations, 1970 (LI 674). Regulation 82)

appropriate Minister   means Minister responsible for Justice; (Supreme Court Rules, 1996 (CI 16), Rule 82))

Appropriate Minister   means the Minister responsible for the works concerned; (Lands (Statutory Wayleaves) Act, 1963 (Act 186) Section 8)

appropriate or competent authority   means the person or organisation designed to take a final decision under this Law on any issue or in relation to any officer in the Service; (Civil Service Law, 1993 (PNDCL 327) Section 94)

appropriate Rent Magistrate   in respect of any premises, means the District Magistrate of the district in which the premises are situated; (Rent Act, 1963 (Act 220) section 36)

appropriate Rent Officer   means the Chief Rent Officer for Ghana or, in respect of any premises in any area, means any other officer specified in subsection (1) of section 3 appointed for such area; (Rent Act, 1963 (Act 220) section 36)

appropriation   means any moneys changed on the Consolidated Fund or any other public fund; (Financial Administration Act, 2003 (Act 654) Section 74)

Appropriation Act   means an Act to apply a sum out of the Consolidated Fund to the service of a financial year; (Financial Administration Act, 2003 (Act 654) Section 74)

approval   means consent given by the District Planning Authority for building development; (National Building Regulations 1996, (LI 1630). Regulation 186)

approval to operate   means an approval to operate the Pipeline System given by the WAGP Authority to the Company in accordance with section 17; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

approve   in relation to any plan, means the signing of such plan by the Director of Surveys or an officer in the Survey Department authorised by him; (Survey (Supervision and Approval of Plans) Regulations, 1988 (LI 1444). Regulation 24)

approved   means accepted by the Corporation as being suitable for use under a specification stated or cited elsewhere in this schedule accepted under the procedures and powers of the Corporation in the absence of any stated specification. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

approved   means approved by the Administration; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

approved   means approved by the Commissioner; (Merchant Shipping (Life Saving Appliances) Rules, 1975 (LI 1010). Regulation 36)

approved   means approved by the District Planning Authority; (National Building Regulations 1996, (LI 1630). Regulation 186)

approved computer system   means the computer system of a TradeNet user operated by the TradeNet software duly approved by the Commissioner. (Customs, Excise and Preventive Service (Automation) Regulations, 2002, (LI 1704). Regulation 14)

approved country   means any country declared by or under the authority of the President to be an approved country by a legislative instrument; (Citizenship Act, 2000 (Act 591) Section 24)

approved district development plan   means a plan approved for a district, a municipality, a metropolis or a Joint Development Planning Area by the Commission. (National Development Planning (System) Act, 1994 (Act 480) Section 21)

approved electricity tariff   means tariff approved by PURC; (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

approved electricity tariff   means tariff approved by PURC; (Electricity (Technical and 0perational) Rules, 2002 (LI 1702). Rule 43)

approved employment   means such employment as the Commissioner may by executive instrument specify;(Prisons Service Decree, 1972 (NRCD 46)  Section 52)

approved employment   means such employment as the Minister may by executive instrument specify; (Police Service Act, 1970 (Act 350) Section 39)

approved establishment   means an establishment in existence by virtue of an enactment or establishment approved by Government and includes approved employment; (Civil Service Law, 1993 (PNDCL 327) Section 94)

approved pipeline development plan   means the pipeline development plan which is approved by the WAGP Authority in accordance with the International Project Agreement, as it may be amended from time to time by agreement between the Company and the WAGP Authority; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

approved place   means a place on the perimeter of a free zone designated by the Board as the place where persons, goods and vehicles may enter and leave the free zone; (Free Zone Regulations, 1996 (LI 1618). Regulation 35)

approved place of unloading   and  approved place of loading  mean any quay, jetty, wharf or other place, including any part of an aerodrome, appointed by the Secretary by notice in the Gazette or in the national dailies to be a place where coastwise or imported goods or goods about to be carried coastwise or exported may be unloaded or loaded; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

approved residential home   means a residential home for children which is run by Government or a non-governmental home licensed by the Minister where children are given temporary substitute family care; (Children’s Act, 1998 (Act 560) Section 124)

approved stock exchange   means a body corporate approved as a stock exchange under section 25 of the Securities Industry Law, 1993 (PNDCL 333). [As amended by the Securities Industry Law, 1993 (PNDCL 333) s. 145 ss 2] (Companies Code, 1963 (Act 179) Section 280)

approved stock exchange   shall have the meaning assigned to it by section 280 of this Code. (Companies Code, 1963 (Act 179) First Schedule)

approved tariff methodology   means the methodology for setting tariffs for transportation of natural gas in the pipeline system which is agreed from time to time by the Company and the WAGP Authority; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

apron   means an extension of the concrete floor of a building, a garage or any such structure beyond the face of the building; (National Building Regulations 1996, (LI 1630). Regulation 186)

aquaculture   means any activity designed to cultivate or farm fish and other living aquatic resources; (Fisheries Act, 2002 (Act 625) Section 140)

ARB   means association of rural banks    (ARB Apex Bank Limited Regulations 2006 (LI 1825)

 

ARB Apex Bank Limited   means the Bank established through incorporation under the Companies Code, 1963 (Act 179) and licensed by the Bank of Ghana referred to as “ARB Apex Bank Limited”.   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

 

ARB Apex Bank: Limited   means the Bank: established through incorporation under the Companies Code, 1963 (Act 179) and licensed by the Bank of Ghana referred to as "ARB Apex Bank Limited"(ARB Apex Bank Limited Regulations, 2006 (LI 1825) reg. 69)

arbitrage   means profiting from differences in price of the same security traded on two or more markets; (Securities Industry Law, 1993 (PNDCL 333) section 142)

arbitration   arbitration agreement   and   award  have the same meanings as in the Arbitration Act, 1961 (Act 38); (Limitation Decree, 1972 (NRCD 54) Section 34)

arbitrator   includes a panel of arbitrators; (Labour Act, 2003 (Act 651) Section 175)

archival repository   means a building or part of a building in which archives are reserved and made available for consultation; (Public Records and Archives Administration Act, 1997 (Act 535) Section 27)

archives   means records of permanent value selected for preservation in an archival institution; (Public Records and Archives Administration Act, 1997 (Act 535) Section 27)

area   means the area of authority of a Council (Referendum Decree, 1977 (SMCD 143). Section 34)

area navigation equipment   means equipment carried on board an aircraft which enables the aircraft to navigate on any desired flight path within the coverage of appropriate ground based navigation aids or within the limits of that on-board equipment or a combination of the two. (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

Armed Forces   includes the Police and Prisons Services; (Restriction on Use of Military Uniforms and Equipment Decree, 1967 (NLCD 177) Section 5)

Armed Forces   mean the Army of Ghana, Navy of Ghana and Air Force of Ghana; (Armed Forces Act, 1962 (Act 105) Section 98)

Armed Forces   means the Army, the Navy and the Air Force; (Public Office Holders (Declaration of Assets and Disqualification) Act 1998 (Act 550) Section 14)

Armed Forces   means the Army, the Navy and the Air Force; (State Proceedings Act, 1998 (Act 555) Section 26)

arms   includes firearms and offensive weapons of all descriptions, artillery, apparatus for the discharge of all kinds of projectiles, explosive or gas-diffusing, flame-throwers, bombs, grenades, machine-guns and rifled small-bore breech-loading weapons of all kinds, and includes also all parts of any of the foregoing; (Arms and Ammunition Decree, 1972 (NRCD 9) Section 13)

arms   includes firearms and offensive weapons of all descriptions, artillery, apparatus for the discharge of all kinds of projectiles, explosive or gas-diffusing flame-throwers, bombs, grenades, machine-guns and rifled small-bore breech-loading weapons of all kinds, and includes also all parts of any of the foregoing; (Public Order Act, 1994 (Act 491) Section 10)

arrangement   means any arrangement, action, agreement, course of conduct, promise, transaction, understanding, or undertaking, whether express or implied, whether or not enforceable by legal proceedings and whether unilateral or involving more than one person; (Internal Revenue Act, 2000 (Act 592) Section 112(2)

arrangement   means any change in the rights or liabilities of members, debentureholders or creditors of a company or any class thereof or in the Regulations of a company, other than a change effected under any of the foregoing sections of this Code or by the unanimous agreement of all the parties affected thereby; (Companies Code, 1963 (Act 179) Section 229 (a)

arrangement and amalgamation   shall have the meanings assigned to them in section 229 of this Code. (Companies Code, 1963 (Act 179) First Schedule)

arrangement with creditors  means a contract between a debtor and his creditors under which, with a view to the payment of debts in whole or in part, the creditors agree not to exercise, or agree to defer or modify the exercise of, any of their rights in respect of the debtor; (Insolvency Act, 1962 (Act 153) Section 77)

arrangement with creditors   means a contract between a debtor and creditors of the debtor under which, with a view to the payment of debts in whole or in part, the creditors agree not to exercise, or agree to defer or modify the exercise of, any of their rights in respect of the debtor; (Insolvency Act 2006 (Act 708)

article   means an article of this Constitution; (Constitution of the Republic of Ghana 1992, article 295. (1))

article   includes, in the case of an article regarding which an offence appears to have been committed, not only the original article but also any article or property into or for which it may have been converted or exchanged and anything acquired by such conversion or exchange whether immediately or otherwise. (Criminal Procedure Code 1960 (Act 30. section 144(3)

article includes any solid, liquid or gas, or any combination thereof; (Factories, Offices and Shops Act, 1970 (Act 328) Section 86)

articulated vehicle  includes a prime mover with a hook-on trailer when loaded with a log or logs; (Road Traffic Regulations, 1974 (LI 953). Regulation 94))

artisanal fishering  means the traditional canoe fishing carried on by a citizen; (Fisheries Act, 2002 (Act 625) Section 140)

artistic work  means irrespective of artistic quality any of the following works:

(a) painting, drawing, etching, lithograph, woodcut, engraving, print, fashion design and wood design;

(b) photography not comprised in an audio visual film;

(c) map, plan or diagram;

(d) sculpture;

(e) work of architecture in the form of building or model; or

(f) work of applied art, whether handicraft or produced on an industrial scale; (Copyright Act, 2005 (Act 690). Section 76)

Asantehene  means the occupant of the Golden Stool of Ashanti; (Chieftaincy Act, 1971 (Act 370) Section 66)

ascertained goods   means goods identified and agreed upon after a contract of sale is made; (Sale of Goods Act, 1962 (Act 137) Section 81)

Assault   includes—

(a) assault and battery;

(b) assault without actual battery; and

(c) imprisonment. (Criminal Code, 1960 (Act 29) Section 85(1)

Assault and Battery   A person makes an assault and battery upon another person, if without the other person's consent, and with the intention of causing harm, pain, or fear, or annoyance to the other person, or of exciting him to anger, he forcibly touches the other person, or causes any person, animal, or matter to forcibly touch him. (Criminal Code, 1960 (Act 29) Section 86)

(2) This definition is subject to the following provisions—

(a) where the consent of the other person to be forcibly touched has been obtained by deceit, it suffices with respect to intention that the touch is intended to be such as to cause harm or pain, or is intended to be such as, but for the consent obtained by the deceit, would have been likely to cause fear or annoyance or to excite anger;

(b) where the other person is insensible, unconscious, or insane, or is, by reason of infancy or any other circumstance, unable to give or refuse consent, it suffices, with respect to intention, either that the touch is intended to cause harm pain, fear or annoyance to him, or that the touch is intended to be such as would be likely to cause harm, pain, fear, or annoyance to him, or to excite his anger, if he were able to give or refuse consent, and were not consenting;

(c) any slightest actual touch suffices for an assault and a battery, if the intention is such as is required by this section;

(d) a person is touched, within the meaning of this section, if his body is touched, or if any clothes or other thing in contact with his body or with the clothes upon his body are or is touched, although his body is not actually touched; and

(e) for the purpose of this section, with respect to intention to cause harm, pain, fear or annoyance, it is immaterial whether the intention be to cause the harm, pain, fear, or annoyance by the force or manner of the touch itself or to forcibly expose the person, or cause him to be exposed, to harm, pain, fear, or annoyance from any other cause. (Criminal Code, 1960 (Act 29) Section 86)

Assault without Actual Battery   A person makes an assault without actual battery on another person, if by any act apparently done in commencement of an assault and battery, he intentionally puts the other person in fear of an instant assault and battery. (Criminal Code, 1960 (Act 29) Section 87)

(2) This definition is subject to the following provisions—

(a) it is not necessary that an actual assault and battery should be intended, or that the instruments or means by which the assault and battery is apparently intended to be made should be, or should by the person using them be believed to be, of such a kind or in such a condition as that an assault and battery could be made by means of them;

(b) a person can make an assault, within the meaning of this section, by moving, or causing any person, animal, or matter to move, towards another person, although he or such person, animal, or matter, is not yet within such a distance from the other person as that an assault and battery can be made; and

(c) an assault can be made on a person, within the meaning of this section, although he can avoid actual assault and battery by retreating, or by consenting to do, or to abstain from doing, any act. (Criminal Code, 1960 (Act 29) Section 87)

Assembly   means the Accra Metropolitan Assembly. (Local Government (Accra Metropolitan Assembly) (Establishment) Instrument, 1995 (LI 1615). Section 48)

Assembly   means the National Assembly; (Statutory Instruments Act, 1959 (NO. 52 OF 1959) Section 2)

asset   means any kind of property or any legal or equitable right and includes goodwill and a part of an asset; (Internal Revenue Act, 2000 (Act 592) Section 167)

assets   includes liabilities; (Public Office Holders (Declaration of Assets and Disqualification) Act 1998 (Act 550) Section 14)

assets   means all property, movable and immovable, of a deceased person which is chargeable with and applicable to the payment of his debts and legacies or available for distribution amongst those entitled to share; (Administration of Estates Act, 1961 (Act 63) Section 108)

assets of the scheme   means the capital and income of the scheme;[As inserted by Securities Industries (Amendment) Act, 2000 ( Act 590) s.12(a)] (Securities Industry Law, 1993 (PNDCL 333) section 142)

assets of the scheme   means the capital and income of the scheme; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

assigned   means assigned by any assignment inter vivos other than an assignment by operation of law, and the expressions "assignor" and "assignee" have corresponding meanings. (Moneylenders Ordinance, 1951 (Cap 176) s. 22(2))

assignment  means the transfer of the residue of a term or interest created by lease; (Conveyancing Decree, 1973 (NRCD 175) Section 45)

Assistant Director   means a person appointed as Assistant Director of the Institute under paragraph 6 (1) of this Decree; (Ghana Institute of Languages Decree, 1969 (NLCD 324) para. 15)

assistant engineer officer   means a person under training to become an engineer officer and designated as such under these Regulation; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

assisted institution   means a public secondary school or training college or other establishment for higher education, which is controlled by a board of governors, committee of management or other body performing similar functions under a constitution and rules approved by the Minister and which is approved by the Minister for the receipt of grants-in-aid from public funds; (Education Act, 1961 (Act 87) Section 32)

associate   has the meaning in section 164; (Internal Revenue Act, 2000 (Act 592) Section 167)

Associate   in relation to, or holding shares in, a company means ,

(a) the wife or husband or son or daughter of that person and for this purpose “son” includes stepson, and “daughter includes stepdaughter;

(b) the trustees of any settlement including a disposition or arrangement under which property is held in trust under which that person has a life interest in possession;

(c) a company of which that person is a director;

(d) a person who is an employee or partner of that person;

(e) if that person is a company

                        (i) a director of that company

(ii)a subsidiary or holding company of that company;

(iii)a director or employee of the subsidiary or holding company of that company; and

(f) that person has with some other person, an agreement or arrangement with respect top the acquisition, holding or disposal of shares or other interests in that undertaking or body corporate or under which they undertake to act together in exercise of their voting power in relation to it, that other person (Minerals and Mining Act, 2006 (Act 703) section 111(1)

associated business activities  or  associated business  includes acting as registrar to the issue of  shares or as share transfer agents, investment advice, portfolio management, discount broking and general financial consultancy; (Stock Exchange (Ghana Stock Exchange) Membership Regulations, 1991 (LI 1510). Regulation 93)

associated company   The expression associated company where used in this Code to describe the relationship of one body corporate to another means that the body corporate so described is the subsidiary or holding company of that other, or a subsidiary of that other's holding company, or a holding company of that other's subsidiary. (Companies Code, 1963 (Act 179) First Schedule)

associated person   has the same meaning  as in section 142 of the Law; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

associated person   means a person associated with another person in accordance with section 143 of the Law; (Securities and Exchange Commission Regulations, 2003 (LI 1728) Regulation 63)

associated person    means a person associated with a body corporate such that the person:

(a) has a significant interest in the body corporate,

(b) is a subsidiary of the body corporate,

(c) is a holding company of the body corporate, or

(d). is another body corporate having a person associated with it   who is also associated with the first body corporate; (Insurance Act, 2006 (Act 724) section 211)

associated respondent   means a person associated with another person against whom an application for a civil protection order has been brought; (Domestic Violence Act 2007 Act 732 s. 42)

associated with   has the same meaning as in Section 143 of the Securities Industry law 1993. (Securities and Exchange Commission Regulations, 2003 (LI 1728) Sch. 5  Part 1 M 2)

Association   means an association or body of associations of Traditional Medicine Practitioners recognised by the Minister of Health; (Traditional Medicine Practice Act, 2000 (Act 575) Section 42)

Association   means the International Development Association; (International Development Association Act, 1960 (Act 11) Section 4)

Association of Rural Banks   means the voluntary non-profit organization formed by rural and community banks to promote common interests, referred to as the “ARB” or the Association   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

atakpame  or  mud wall   means a wall constructed with a monolithic earth material such as swish, clay, laterite or other soils that have not more than 25% organic matter; (National Building Regulations 1996, (LI 1630). Regulation 186)

Attorney-General   means the Attorney-General and Minister for Justice; (Transfer of Convicted Persons Act, 2007 (Act 743 s. 19)

auctioneer   means a person registered under the Auction Sales Act, 1989 (P.N.D.C.L. 230); (Anti-Money Laundering Act 2008 (Act 749) s. 51

audio-visual work   means a work that consists of a series of related images which impart the impression of motion, with or without accompanying sounds, susceptible of being made visible, and where accompanied by sounds susceptible of being made audible; (Copyright Act, 2005 (Act 690). Section 76)

audit   includes an annual, interim or any audit and the provisions of this Part shall be applicable in relation to the audit in so far as the context admits. (Local Government Act, 1993 (Act 462) Section 126)

auditor   means a company auditor qualified as such under the Companies Code, 1963 (Act 179); (Securities Industry Law, 1993 (PNDCL 333) section 142)

Auditor-General   includes an auditor appointed by the Auditor-General; (Bank of Ghana Act, 2002 (Act 612) Section 69)

Auditor-General   includes an auditor appointed by the Auditor-General; (Ghana Civil Aviation Act, 2004 (Act 678) Section 42)

Auditor-General   includes any auditor or public officer authorised by the Auditor-General in writing to act in his name and on his behalf; (Local Government Act, 1993 (Act 462) Section 162)

Auditor-General   means the person appointed as such under the Constitution of the Republic of Ghana; (Financial Administration Act, 2003 (Act 654) Section 74)

auditors   means the auditors of the scheme; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695) Regulation 101)

aunt   means parent's sister; (Internal Revenue Act, 2000 (Act 592) Section 110 (1))

author   means a person who creates a work, and in the case of cinematographic work or sound recording means the person by whom the arrangements for the making of the work or recording is undertaken; (Copyright Act, 2005 (Act 690). Section 76)

authorised   means empowered by an enactment or where appropriate by the Board; (Gaming Act, 2006 (Act 721) section 72)

authorised agent of the Bank of Ghana   means the person authorised by the Bank of Ghana to sell on its behalf the Cedi voucher issued by the Bank; (Foreign Exchange (Cedi Voucher) Regulations, 1976 (LI 1062). Regulation 12)

authorised buyer   means a person authorised by the Secretary to buy gold; (Small-scale Gold Mining Law, 1989 (PNDCL 218) Section 21)

authorised dealer   means a person prescribed in that behalf under section 1(1) of this Act; (Exchange Control Act, 1961 (Act 71) Section 37)

authorised dealer   means a person prescribed in that behalf under section 1 of the Exchange Control Act, 1961 (Act 71); (Foreign Exchange (Cedi Voucher) Regulations, 1976 (LI 1062). Regulation 12)

Authorised Dealing Officer   means a person, by whatever name described, in the direct employment of, or acting for, or by arrangement with a Licenced Dealing Member who performs for that member or dealer any of the functions of a member or dealer (other than work ordinarily performed by accountants, clerks, or cashiers) whether his remuneration is by way of salary, wages, commission or otherwise; and includes any executive director of a member company or a partner in a member firm who performs any of the said functions; (Stock Exchange (Ghana Stock Exchange) Membership Regulations, 1991 (LI 1510). Regulation 93)

authorised depositary   means a person prescribed in that behalf under section 11 of this Act; (Exchange Control Act, 1961 (Act 71) Section 37)

authorised mutual fund   shall have the meaning assigned to it in section 319 of this Code. (Companies Code, 1963 (Act 179) First Schedule)

Authorised name and authorised address   mean respectively the name under which and the address at which a moneylender is authorised by a certificate granted under this Ordinance to carry on business as a moneylender; (Moneylenders Ordinance, 1951 (Cap 176) s. 2)

authorised officer   means a person authorised by the Centre to perform a function or discharge a duty on behalf of the Centre; (Anti-Money Laundering Act 2008 (Act 749) s. 51

authorised officer    means an immigration officer, a police officer or any other public officer authorised by the Ministry of Interior to implement any provision of this Act; (Human Trafficking Act, 2005 (Act 694) section 42)

authorised officer   has the same meaning as provided in the Law; (Breastfeeding Promotion Regulations, 2000 (LI 1667). Regulation 16)

authorised officer   means a person authorised by the Minister, or otherwise in accordance with regulations, to exercise functions under this Act; (Cinematograph Act, 1961 (Act 76) Section 17)

authorised officer   means a person empowered by the Council to perform a function; (The West African Examinations Council Act, 2006 (Act 719) section 15)

authorised officer   means an immigration officer, a police officer or any public officer authorised by the Secretary to implement any provision of this Law; (Refugee Law, 1992 (PNDCL 305D) Section 26)

authorised officer   means any person appointed as such under section 95; (Fisheries Act, 2002 (Act 625) Section 140)

authorized officer   means

(a) the Director-General;

(b) a surveyor of ships; and

(c) a person appointed to exercise power under this Act. (Ghana Shipping Act, 2003 (Act 645) Section 463)

authorised person   includes a maritime security officer appointed under section 71 (1) of this Act, a customs officer, and any other person required to perform any official duties for purposes of giving effect to this Act; (Ghana Maritime Security Act, 2004 (Act 675) Section 74)

authorised person   means a medical practitioner who is a specialist in radiation medicine, a radiographer, a radiophysicist or any other person with special knowledge in safe handling of radiation sources; (Radiation Protection Instrument, 1993 (LI 1559). Regulation 16)

authorised person   means a person who is required under this Act to perform a specific function;   (National Identity Register Act, 2008 (Act 750) s. 75)

authorised person   means an inspector appointed under this Act or a person authorised by the Minister; (Ghana Highway Authority Act, 1997 (Act 540) Section 43)

authorised person   means an officer of the Customs, Excise and Preventive Service and any other person indicated in a warrant; (Foreign Exchange Act, 2006 (Act 723) section 33)

authorised point   means an approved place of entry into Ghana; (Immigration Act, 2000 (Act 573) Section 56)

authorised police officer   means a police officer authorised by the Attorney-General, the Court, a Public Tribunal or the Inspector-General of Police to discharge any particular function in relation to which the expression is used; (Narcotic Drugs (Control, Enforcement and Sanctions) Law, 1990 (PNDCL 236) Section 62)

authorised unit trust   shall have the meaning assigned to it in section 318 of this Code.(Companies Code, 1963 (Act 179) First Schedule)

authorised user  means a person who has been authorised by the Authority to use any of its application or system software to perform, a specified function;   (National Identity Register Act, 2008 (Act 750) s. 75)

Authority   in relation to a port means an Authority constituted under section 3 of the Ports Act, 1962 (Act 115); (Oil in Navigable Waters Act, 1964 (Act 235) Section 21)

Authority   means Ghana Civil Aviation Authority; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

Authority   means the Bui Authority established by section 1; (Bui Power Authority Act, 2007 (Act 740) s. 30)

Authority   means the Civil Aviation Authority established under section 1; (Ghana Civil Aviation Act, 2004 (Act 678) Section 42)

Authority   means the Football Pools Authority established under section 1 of this Act; (Football Pools Authority Act, 1961 (Act 78) Section 12)

Authority   means the Ghana Highway Authority, (Ghana Highway Authority Act, 1997 (Act 540) Section 43)

Authority   means the Ghana Highway Authority; (Road Fund Act, 1997 (Act 536) Section 19)

Authority   means the Ghana Maritime Authority established under section 1 of this Act; (Ghana Maritime Authority Act, 2002 (Act 630) Section 27)

Authority   means the Ghana Maritime Authority established under section 1 of the Ghana Maritime Authority Act 2002, (Act 630); (Ghana Maritime Security Act, 2004 (Act 675) Section 74)

Authority   means the Ghana Maritime Authority; (Ghana Shipping Act, 2003 (Act 645) Section 481)

Authority   means the Ghana Ports Authority established under section 2 (1) of the Ghana Ports Authority Decree, 1977 (S.M.C.D. 96). (Ports (Dues and Rates) Regulations, 1984 (LI 1308). Regulation 3)

Authority   means the Irrigation Development Authority; (Irrigation Development Authority Regulations, 1987 (LI 1350). Regulation 27)

Authority   means the Millennium Development Authority established under section 1; [As  substituted by Millennium Development Authority (Amendment) Act, 2006 ( Act 709 s.12](Millennium Development Authority Act, 2006 (Act 702) s. 26)

Authority   means the National Communications Authority (NCA) established under Section 1 of the Act 1996 (Act 524); (National Communications Regulations, 2003 (LI 1719) Regulation 184)

authority   means the national communications authority established by section 1 of this act; (National Communications Authority Act, 1996 (Act 524) section 44)

Authority   means the National Identification Authority;   (National Identity Register Act, 2008 (Act 750) s. 75)

Authority   means the National Lottery Authority established under section 34 of this Act; (National Lotto Act, 2006 (Act 722) section 56)

Authority   means the National Lottery Authority established under section 34 of this Act; (National Lotto Act, 2006 (Act 722) section 56)

authority  means any organ or agency of the Government or any statutory corporation in which land is vested, or any organ or agency of the Government which administers land vested in the Government or the Chairman of the National Redemption Council on behalf of the Republic. (Public Lands (Protection) Decree, 1974 (NRCD 240) Section 9)

Authority pilot   means a pilot appointed by the Authority; (Ghana Ports and Harbours Authority Law, 1986 (PNDCL 160) Section 111)

authorized person   means any constable, and any person authorised by the Director either generally or in relation to a particular case or class of cases; (Civil Aviation Regulations, 1970 (LI 674). Regulation 82)

authorized person   means any constable, and or any person authorized by the Authority either generally or in relation to a particular case or class of cases; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

automatic direction finding equipment   means radio navigation equipment which automatically indicates the bearing of any radio station transmitting the signals received by such equipment; (Civil Aviation Regulations, 1996 (LI 1617). Sch. 63. (1))

auxiliary nurse   means enrolled general nurse, enrolled mental nurse or community health nurse; (Nurses and Midwives Decree, 1972 (NRCD 117) Section 40)

available as a witness   means that the declarant is not unavailable as a witness. (Evidence Decree, 1975 (NRCD 323) Section 116)

average rate of Ghanaian income tax   of a person for a year of assessment means the percentage that the Ghanaian income tax payable by that person for the year, before any foreign tax credit, is of the chargeable income of that person for the year; (Internal Revenue Act, 2000 (Act 592) Section 68(7))

average-cost method   means the generally accepted accounting principle under which trading stock valuation is based on a weighted average cost of units on hand; (Internal Revenue Act, 2000 (Act 592) Section 31(7)

axle weight   means, in relation to an axle of a heavy motor vehicle or of a trailer, the aggregate weight transmitted to the surface beneath by the several wheels attached to that axle, when the heavy motor vehicle or the trailer is loaded: Provided that where there are wheels which are independently attached, or mounted on jointed or separately suspended axles, in the same transverse plane, such wheels shall for the purpose of this definition be deemed to be mounted on a single axle; (Road Traffic Regulations, 1974 (LI 953). Regulation 94))

B Class panel   means a panel which complies with the requirements of rule 9 of these Rules; (Merchant Shipping (Cargo Ship Construction and Survey) Rules, 1974 (LI  959). Rule 31)

Back Flow   means such flow of

(a) water, polluted from any place other than the source of potable water, or

(b) any solid liquid or gaseous substance or any combination thereof, into a potable water distributing pipe as may make the water in that pipe non-potable. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

Back Vent   means a pipe installed to vent a trap, and is connected to the general vent system at a point above the fixture served by the trap, or terminates in the open air, and  back vented  has a corresponding meaning. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

Back-flow Preventer   means a device or installation in a water supply pipe to prevent back-flow from the connections on the outlet end on the water supply system. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

ballast   includes every kind of gravel, sand and soil and every commodity or thing commonly used for the ballasting of ships; (Ghana Ports and Harbours Authority Law, 1986 (PNDCL 160) Section 111)

ballot paper account   means the statement prepared in accordance with sub-regulation (2) of regulation 35 of these Regulations; (Public Elections (Parliament) Regulations, 1992 (LI 1537) Regulation 44)

ballot paper account   means the statement prepared in accordance with the provisions of sub-regulation (4) of regulation 26 of these Regulations; (Referendum Regulations, 1977 (LI 1135). Regulation 36)

banding   means the categorisation of the products; (Customs and Excise (Duties and other Taxes) (Amendment) Act, 2007 (Act 739) s. 3)

bank   has the meaning assigned to it under section 47 of the Banking Act, 1970 (Act 339). (Banking (Capital, Audit and Prudential Requirements) Regulations, 1988 (LI 1389). Regulation 6)

bank   has the meaning given to it in the Banking Act, 2004 (Act 673); (Anti-Money Laundering Act 2008 (Act 749) s. 51

 

bank   mean a body corporate which is issued with a licence in accordance with the Banking Act 2004 (Act 673); (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

bank   means a bank as defined in section 90 of this Act and any person licensed as a bank or permitted to carry on banking business in the country in which it is incorporated. (As inserted by Banking (Amendment) Act 2007 (Act 738) s. 27)

bank   means a bank as defined in the Banking Law, 1989 (PNDCL 255); (Payment Systems Act, 2003 (Act 662) Section 25)

bank   means a bank licensed under the Banking Law 1989 (PNDCL 225) or any person carrying on any banking business under any law, a licensed finance company, or any co-operative society registered under the Co-operative Societies Decree 1968 (NLCD 252); (Narcotic Drugs (Control, Enforcement and Sanctions) Law, 1990 (PNDCL 236) Section 62)

bank   means a body corporate which is issued with a licence in accordance with this Act to carry on banking business; (Banking Act, 2004 (Act 673) Section 90)

Bank   means a company incorporated under the laws of Ghana, or a branch of a company incorporated abroad, which is licensed in accordance with this Act, to conduct:

(a) general banking under a General Banking Licence; or

(b) Class I banking, under a Class I Banking Licence; or

(c) Class II banking, under a Class II Banking Licence, from within Ghana. (As amended by Banking (Amendment) Act, 2007 (Act 738) s.35)(a)

 

bank   means a rural or community bank which is a member of the Apex Bank;   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

bank   means any bank in existence in Ghana at the commencement of this Act; (Non-performing Assets (Loans, Investments) Recovery Act, 1996 (Act 518) Section 28)

Bank   means any other bank other than the Bank of Ghana; (Foreign Exchange Act, 2006 (Act 723) section 33)

Bank   means any other bank other than the Bank of Ghana; (Foreign Exchange Act, 2006 (Act 723) section 33)

bank   means Bank of Ghana;  (National Mortgage, Financing and Guarantee Scheme Decree, 1976 (SMCD 23) section 37)

Bank   means Bank of Ghana; (Foreign Exchange Act, 2006 (Act 723) section 33)

Bank   means in the Bank of Ghana established under the Bank of Ghana Law, 1992, PNDCL 291; (Payment Systems Act, 2003 (Act 662) Section 25)

Bank  means the Agricultural Development Bank established by section 1 of this Act; [As amended by Agricultural Development Bank Act, 1965 (Amendment) Decree 1967 (NLCD 182) s. 17 (1)]. (Agricultural Development Credit and Co-operative Bank Act, 1965 (Act 286), Section 38)

Bank   means the Apex Bank   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

Bank   means the Bank of Ghana continued in existence by section 1; (Bank of Ghana Act, 2002 (Act 612) Section 69)

Bank   means the Bank of Ghana;    Credit Reporting Act, 2007 (Act 726

Bank   means the Bank of Ghana; (Ghana/Israel Trade and Payments Agreement Act, 1959 (NO. 62 OF 1959)

Bank   means the Bank of Ghana; (Loans Act, 1970 (Act 335) Section 22)

Bank   means the body corporate established under the provisions of section 1 of this Decree; (National Savings and Credit Bank Decree, 1972 (NRCD 38) Section 22)

Bank   means the body corporate established under the provisions of section 1 of this Decree; (Ghana Commercial Bank Decree, 1972 (NRCD 115) Section 19)

Bank   means the International Bank for Reconstruction and Development; (International Development Association Act, 1960 (Act 11) Section 4)

Bank   means the National Investment Bank established by section 1 of this Act; (National Investment Bank Act, 1963 (Act 163) Section 30)

Bank  means the Bank of Ghana; (Banking (Capital, Audit and Prudential Requirements) Regulations, 1988 (LI 1389). Regulation 6)

Bank  means the Development Bank established by section 1 of this Act; [As amended by Agricultural Development Bank Act, 1965 (Amendment) Decree 1967 (NLCD 182) s. 17 (1)]. (Agricultural Development Credit and Co-operative Bank Act, 1965 (Act 286), Section 38)

bank holiday    means a day which is by law to be kept as a close holiday in all banks; (Interpretation Act, 1960 (CA 4) Section 32)

banker   in relation to a game means the banker or other person by whom the game is managed, or against whom the players stake, play or bet; (Lotteries Betting Act, 1960 (Act 31). Section 24)

banker   in relation to a game means the banker or other person by whom the game is managed or against whom the players 'stake, play or bet; (Gaming Act, 2006 (Act 721) section 72)

banker   includes a body of persons, whether incorporated or not, who carry on the business of banking; (Bills of Exchange Act, 1961 (Act 55) Section 97)

banker   means any corporation carrying on the business of bankers or financial agents; (Currency Act, 1964 (Act 242) Section 29)

banker's books   includes ledgers, day books, cash books, accounts books and all other books and documents used in the ordinary course of the business of a bank; (Narcotic Drugs (Control, Enforcement and Sanctions) Law, 1990 (PNDCL 236) Section 62)

Banking Act   means the Banking Act, 2004 (Act 673);   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

 

banking business   means

(a) accepting deposits of money from the public, repayable on demand or otherwise and withdrawable by cheque, draft, orders or by any other means;

(b) financing, whether in whole or in part or by way of short, medium or long term loans or advance, of trade, industry, commerce or agriculture, and

(c) any other business activities that the Bank of Ghana may prescribe or recognise as being part of banking business. after "bank" (As amended by Banking (Amendment) Act, 2007 (Act 738) s.35)(b)

banking policy   means a policy which is specified by the Bank of Ghana in the interests of the banking system or in the interests of monetary stability or sound economic growth; (Banking Act, 2004 (Act 673) Section 90)

bankrupt   means a person who has been adjudged a bankrupt under section 23 of this Act and has not been discharged; (Insolvency Act, 1962 (Act 153) Section 77)

bankrupt   means a person who has been adjudged a bankrupt under section 23 and has not been discharged; (Insolvency Act 2006 (Act 708) Section 77)

bankruptcy   includes insolvency and any other process leading to the liquidation of assets; (Ghana Shipping Act, 2003 (Act 645) Section 481)

banned pesticide   means a pesticide for which registered use has been prohibited by the Agency or for which registration has not been granted by the Agency for health and environmental reasons; (Pesticides Control and Management Act, 1996 (Act 528) Section 41)

bar   means any open drinking bar on licensed premises or any part of the licensed premises exclusively or mainly used for the sale and consumption of spirits, wine or beer; (Liquor Licensing Act, 1970 (Act 331) Section 22)

bare trustee   means a trustee who has no beneficial interest in the subject matter of the trust; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

barge   includes a lighter or any similar vessel; (Oil in Navigable Waters Act, 1964 (Act 235) Section 21)

base   in relation to a wall, means the underside or the part of the wall which immediately rests upon the footings or foundation or other structure by which the wall is carried; (National Building Regulations 1996, (LI 1630). Schedule 6)

base station   means land station in the land mobile service carrying or a service with land mobile station; (Telecommunications (Frequency Registration and Control) Regulations, 1977 (LI 1121). Regulation 41)

basement storey   means a storey which is below the ground storey; (National Building Regulations 1996, (LI 1630). Regulation 56)

basic material support   includes education, health care, shelter, counselling and nutritional requirements; (Human Trafficking Act, 2005 (Act 694) section 42)

basic school   means public nursery, primary and junior secondary; (Ghana Education Trust Fund Act, 2000 (Act 581) Section 25)

basis period   means the period by reference to which assessable income of any person is computed in accordance with the provisions of this Act; (Internal Revenue Act, 2000 (Act 592) Section 94)

batch of seed   means a quantity of seed, each portion of which is within reasonable limits uniform with respect to quality, purity, germination, variety and type; (Seeds (Certification and Standards) Regulations, 1973 (LI 802). Regulation 21)

Beach   means and includes the land within fifty yards above high-water mark; (Beaches Obstructions Ordinance, 1951 (Cap 240) section 2)

beacon   means any light, mark or sign used as an aid to navigation other than a lighthouse or buoy; (Ghana Ports and Harbours Authority Law, 1986 (PNDCL 160) Section 111)

beam  includes purlins, joist, rafter, rib or truss; (National Building Regulations 1996, (LI 1630). Regulation 34)

bearer   means the person in possession of a bill or note which is payable to bearer; (Bills of Exchange Act, 1961 (Act 55) Section 97)

bearer certificate   means a certificate of title to securities by the delivery of which (with or without endorsement) the title to the securities is transferable; (Exchange Control Act, 1961 (Act 71) Section 37)

bearer security   means a security the title to which is transferable by delivery with or without endorsement of the certificates representing such securities; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

beer   includes ale, stout and any other description of beer, and any liquor made or sold as a description of beer or as a substitute for beer, and which on analysis of a sample thereof at any time is found to contain more than one per centum of pure alcohol by volume, but does not include pito and other similar locally brewed liquors; (Customs and Excise (Beer Brewing) Regulations, 1976 (LI 1061). Regulation 14)

beer   includes any description of beer, and any liquor made or sold as a description of beer or as a substitute for beer and which contains more than one per cent of pure alcohol, but does not include pito and other similar locally brewed liquors; (Liquor Licensing Act, 1970 (Act 331) Section 22)

beneficial owner   means a person who even if not the owner on record of the securities has or shares in the underlying benefits of ownership including the power to direct the voting or disposition of the securities or a person who receives the economic benefit of ownership of the securities; (Securities and Exchange Commission Regulations, 2003 (LI 1728) Regulation 63)

beneficial use   means the use of water including the method of diversion, storage, transportation and application of the water which is reasonable and consistent with the public interest, including domestic, energy, agricultural, commercial, industrial, municipal, navigational and recreational use; (Water Resources Commission Act, 1996 (Act 522) Section 37)

beneficially owned   means for one's own benefit and not as trustee or agent; (Fisheries Act, 2002 (Act 625) Section 140)

beneficiary   has the same meaning it has in the Act; (National Health Insurance Regulations, 2004 (LI 1809). Regulation 63)

beneficiary   means a person entitled to healthcare services under this Act; (National Health Insurance Act, 2003 (Act 650) Section 104)

beneficiary   means the final recipient of a transfer for whom the corresponding funds are made available in an account to which the recipient has access; (Payment Systems Act, 2003 (Act 662) Section 25)

beneficiary   in relation to a body of persons, means any beneficiary, member, owner, or any other person who has a right, including a contingent right, to participate in the income or capital of that body; (Internal Revenue Act, 2000 (Act 592) Section 94)

benefit package  means the healthcare services that are available to a contributor or member of a health insurance scheme; (National Health Insurance Regulations, 2004 (LI 1809). Regulation 63)

benefits   includes facilities, entitlements and exemptions conferred on an enterprise to which this Act applies; (Ghana Investment Promotion Centre Act, 1994 (Act 478) Section 40)

best judgement   in relation to the assessment of a chargeable income by the Commissioner means the discretion of the Commissioner to make an assessment in the absence of returns or in cases where the returns are incomplete or are rejected by the Commissioner; (Internal Revenue Act, 2000 (Act 592) Section 167)

betting   means an arrangement to risk money or another valuable thing on event which has a doubtful result; (Gaming Act, 2006 (Act 721) section 72)

betting   means risking money or other property in forecasting the outcome of some event; (Value Added Tax Act, 1998 (Act 546) Section 76)

Bigamy   (1)  A person commits bigamy who, knowing that a marriage subsists between him or her and any person, goes through the ceremony of marriage, whether in Ghana or elsewhere, with some other person. (Criminal Code, 1960 (Act 29) Section 263)

(2) A person is not guilty of bigamy or an offence under section 264 if a the time of the subsequent marriage his former wife or her former husband has been continually absent from him or her for seven years, and has not been heard of by him or her as being alive within that time and if before the subsequent marriage he or she inform the other party thereto of the facts of the case so far as they are known to him or her. (Criminal Code, 1960 (Act 29) Section 263)

bill   means bill of exchange; (Bills of Exchange Act, 1961 (Act 55) Section 97)

billing cycle   means a regular recurrent time and date within which a supplier submits bills to a customer; (Electricity (Technical and 0perational) Rules, 2002 (LI 1702). Rule 43)

billing cycle   means a regular recurrent time and date within which a supplier submits bills to a customer; (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

bio-diversity   means living things of varied nature; (Traditional Medicine Practice Act, 2000 (Act 575) Section 42)

biometric information   means the electronic template derived from the measurement and analysis of unique human body characteristics including fingerprints, facial patterns, eye retinas and irises, voice patterns and palm measurements, for authentication purposes;   (National Identity Register Act, 2008 (Act 750) s. 75)

birth   has the meaning assigned to it by section 7 of this Act; (Registration of Births and Deaths Act, 1965 (Act 301) Section 41)

blend  means to mix the products of two or more distillers to obtain a uniform product; (Liquor Licensing Act, 1970 (Act 331) Section 22)

Board    means the Gaming Board established under section 4; (Gaming Act, 2006 (Act 721) section 72)

board   means a teaching hospital board continued in existence or established under part II of this act; (Ghana Health Service and Teaching Hospitals Act, 1996 (Act 525) section 57)

Board   means governing board of the Commission (National Commission on Small Arms and Light Weapons Act, 2007 (Act 736) s.18)

Board   means the Academic Board established under section 12; (Ghana Institute of Management and Public Administration Act, 2004 (Act 676) Section 39)

Board   means the Board constituted under section 4 of this Act, (National Vocational Training Act, 1970 (Act 351) Section 19)

Board   means the Board established for the Fund under section 10; (Ghana Investment Fund Act, 2002 (Act 616) Section 25)

Board   means the Board established for the Fund under section 6 of this Act; (Export Development and Investment Fund Act, 2000 (Act 582) Section 29)

Board   means the Board established for the Trust Fund under section 6 of this Act; (Venture Capital Trust Fund Act, 2004 (Act 680) Section 28)

Board   means the Board of Control appointed under section 5 of this Act; (Cinematograph Act, 1961 (Act 76) Section 17)

Board   means the Board of Directors constituted as provided in section 4 of this Decree; (National Savings and Credit Bank Decree, 1972 (NRCD 38) Section 22)

Board   means the Board of Directors constituted as provided in section 4 of this Decree; (Ghana Commercial Bank Decree, 1972 (NRCD 115) Section 19)

Board   means the Board of Directors of the ARB Apex Bank Limited;   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

Board   means the Board of directors of the Bank established under section 11 of this Act; (National Investment Bank Act, 1963 (Act 163) Section 30)

Board   means the Board of Directors of the Trust set up under the Decree; (Social Security Regulations, 1973 (LI 818). Regulation 55)

Board   means the Board of Directors specified under section 8; (Bank of Ghana Act, 2002 (Act 612) Section 69)

Board   means the Board of the Commission provided for under section 3; (Insurance Act, 2006 (Act 724) section 211)

Board   means the Board of the Internal Audit Agency; (Internal Audit Agency Act, 2003 (Act 658) Section 26)

Board   means the Board of the Irrigation Development Authority; (Irrigation Development Authority Regulations, 1987 (LI 1350). Regulation 27)

Board   means the Board of Trustees established for the Fund under section 6; (Ghana Education Trust Fund Act, 2000 (Act 581) Section 25)

board   means the Customs, Excise and Preventive Service Board;(Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340))

Board   means the Environmental Protection Agency Board established under section 4 of the Environmental Protection Agency Act, 1994 (Act 490); (Pesticides Control and Management Act, 1996 (Act 528) Section 41)

Board   means the Food and Drugs Board established under section 27 of the Food and Drugs Law, 1992 (PNDCL 305B); (Breastfeeding Promotion Regulations, 2000 (LI 1667). Regulation 16)

Board   means the Forest Plantation Development Fund Management Board established under section 6; (Forest Plantation Development Fund Act, 2000 (Act 583) Section 22)

Board   means the Free Zone Board established under section 1 of the Act; (Free Zone Regulations, 1996 (LI 1618). Regulation 35)

Board   means the Gaming Board established under section 4; (Gaming Act, 2006 (Act 721) section 72)

Board   means the Ghana Cocoa Marketing Board; (Cocoa Duty Decree, 1974 (NRCD 265) Section 6)

Board   means the Ghana Frequency Registration and Control Board; (Telecommunications (Frequency Registration and Control) Regulations, 1977 (LI 1121). Regulation 41)

Board   means the Ghana Museum and Monuments Board; (National Museum Decree, 1969, (NLCD 387) para. 30)

Board   means the Ghana Tourist Board; (Accommodation and Catering Enterprises Regulations, 1979 (LI 1205). Regulation 39)

Board   means the Ghana Tourist Board; (Tour Operators (Registration and Licensing) Regulations, 1983 (LI 1293). Regulation 11)

Board   means the Ghana Tourist Control Board; (Charter Flights and Tours Regulations, 1975 (LI 1050). Regulation 19)

Board   means the governing board of the Ghana Maritime Authority; (Ghana Shipping Act, 2003 (Act 645) Section 481)

Board   means the governing Board of the National Lottery Authority established under section 36 of this Act; (National Lotto Act, 2006 (Act 722) section 56)

Board   means the governing body of the National Identification Authority;   (National Identity Register Act, 2008 (Act 750) s. 75)

Board    means the governing body of the Financial Intelligence Centre; (Anti-Money Laundering Act 2008 (Act 749) s. 51

Board   means the governing body of the Agency provided for under section 4 of this Act; (Ghana Meteorological Agency Act, 2004 (Act 682) Section 33)

Board   means the governing body of the Authority provided for under section 7; [As  substituted by Millennium Development Authority (Amendment) Act, 2006 ( Act 709 s.12](Millennium Development Authority Act, 2006 (Act 702) s. 26)

Board   means the governing body of the Authority provided for under section 4 of this Act; (Ghana Maritime Authority Act, 2002 (Act 630) Section 27)

Board   means the governing body of the Authority; (Bui Power Authority Act, 2007 (Act 740) s. 30)

board   means the governing body of the authority; (National Communications Authority Act, 1996 (Act 524) section 44)

Board   means the governing body of the Council established under section 3, (Council for Technical and Vocational Education and Training Act, 2006 (Act 718) section 25)

Board   means the governing body of the Ghana Highway Authority; (Ghana Highway Authority Act, 1997 (Act 540) Section 43)

Board   means the governing body provided for under section 4 of this Act; (Community Water and Sanitation Agency Act, 1998 (Act 564) Section 22)

Board   means the governing body provided for under section 4(1) of this Act; (Environmental Protection Agency Act, 1994 (Act 490) section 29)

Board   means the Legal Service Board established under section 8 of the Legal Service Law, 1993 (PNDCL 320); (Whistleblower Act, 2006 (Act 720) section 32)

Board   means the National Accreditation Board established under section 1 of the National Accreditation Law, 1993 (PNDCL 317); (Tertiary Institutions (Establishment and Accreditation) Regulations, 2002 (LI 1700) Regulation 23)

Board   means the National Accreditation Board established under section 1; (National Accreditation Board act, 2007 Act 744 s. 26)

Board   means the National Board for Mortuaries and Funeral Facilities; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

Board   means the National Folklore Board; (Copyright Act, 2005 (Act 690). Section 76)

Board   means the National Vocational Training Board as constituted under section 4 of the National Vocational Training Act, 1970 (Act 351). (National Vocational Training Board (Trade Testing) Regulations, 1971 (LI 715). Paragraph 9)

Board   means the National Vocational Training Board Constituted under Section 4 of the National Vocational Training Act, 1970 (Act 351); (National Vocational Training Board (Apprentice Training) Regulations, 1978 (LI 1151). Regulation 42)

Board   means the public procurement Board established under section 1 of this Act; (Public Procurement Act, 2003 (Act 663) Section 98)

Board   means the Title Registration Advisory Board as provided for in section 10 of this Law; (Land Title Registration Law, 1986 (PNDCL 152) Section 139)

board of governors   includes a committee of management or any other body performing similar functions of a board of governors; (Education Act, 1961 (Act 87) Section 32)

boarding station   means any station or place appointed by the Secretary by notice in the Gazette or in the national dailies to be a station or place for aircraft or ships arriving at or departing from any port or place to bring to for the boarding or setting down of officers; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

boat   means a launch, barge, lighter, canoe, surf boat, rowing boat, sailing boat and any similar floating craft not exceeding one hundred tonnes burden; (Customs Regulations, 1976 (LI 1060). Regulation 140)

bodily injury   includes injury to health; (Factories, Offices and Shops Act, 1970 (Act 328) Section 86)

body   includes an office instituted for any purpose mentioned in section 1 of this Act, and trustee includes the occupant of the office; (Trustees (Incorporation) Act, 1962 (Act 106) Section 12)

body corporate   includes an incorporated body under the Incorporated Private Partnerships Act 1962 (Act 152); (Securities Industry Law, 1993 (PNDCL 333) section 142)

body corporate   means a corporation formed under this Code or otherwise and whether in Ghana or elsewhere but does not include a corporation sole such as an incorporated office. (Companies Code, 1963 (Act 179) First Schedule)

body corporate   means a corporation incorporated in Ghana or elsewhere, not being a company or a corporation sole such as an incorporated office; (Bodies Corporate (Official Liquidations) Act, 1963 (Act 180) Section 66)

body corporate   in the case of the incorporation of a sole trustee, includes a corporation sole; (Trustees (Incorporation) Act, 1962 (Act 106) Section 12)

body of persons   means a body of persons corporate or unincorporated, whether created or recognised under a law in force in Ghana or elsewhere, and includes

(a) a trust, including an estate of a deceased individual and an incapacitated person's trust, but not including a unit trust,

(b) a co-operative, and

(c) a government, a political subdivision of a government, and a public international organisation,

but does not include a company or partnership; (Internal Revenue Act, 2000 (Act 592) Section 167)

bonded placement   includes placement by a trafficker of a person for exploitative purposes with a promise of subsequent payment to the trafficker for the placement of the trafficked person by the user of the trafficked person and the placement of a trafficked person to offset a debt already owed by the trafficker or another person; (Human Trafficking Act, 2005 (Act 694) section 42)

bonus   means a share of the net surplus of a registered society divided among its members in proportion to the volume of business each member has transacted with the society, or in proportion to the services or labour contributed to the society from which the net surplus of the society  was derived; (Co-operative Societies Decree, 1968 (NLCD 252) para. 69)

book   has the meaning given to it by section 1 (1) of this Act; (Book and Newspaper Registration Act, 1961 (Act 73) Section 18)

book   has the same meaning as in section 142 of the Law; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

book   includes document in any form including information stored in an electronic form;[As inserted by Securities Industries (Amendment) Act, 2000 (Act 590) s.12(a)] (Securities Industry Law, 1993 (PNDCL 333) section 142)

books closing date   means the specified time and date set by a company for the lodging of transfers for the purpose of determining persons entitled to dividends, interest or new securities or rights to a priority of application for issues of securities; (Stock Exchange (Ghana Stock Exchange) Listing Regulations, 1990 (LI 1509).Regulation 63)

border-resident   means a national of a neighbouring country who ordinarily resides within five kilometres radius of either side of Ghana's territorial frontiers with the Republics of Togo, Burkina Faso and Cote d’Ivoire; (Immigration Act, 2000 (Act 573) Section 56)

borrowed ventilation   means ventilation the egress or ingress of which is through a space or room other than the space or room for which ventilation is being considered; (National Building Regulations 1996, (LI 1630). Regulation 84)

borrower   means a person who has obtained a loan under the Scheme any part of which or interest on which for the time being remains unpaid; (Students Loans Scheme Law, 1992 (PNDCL 276) Section 19)

borrower   means a person who has taken a loan under the Scheme; (National Mortgage, Financing and Guarantee Scheme Decree, 1976 (SMCD 23) section 37)

borrowing company   means a company that is or will be under a liability to repay any money received or to be received by it in response to an invitation to the public or to existing security holders to subscribe for or purchase loan securities of the company; (Stock Exchange (Ghana Stock Exchange) Listing Regulations, 1990 (LI 1509).Regulation 63)

box   means a private letter box; (Post Office (Private Letter Box) Regulations, 1971 (LI 696). Regulation 15)

boy   means a male person over the age of thirteen years enrolled in the Army and below the prescribed maximum age; (Armed Forces Act, 1962 (Act 105) Section 98)

Branch   means that part of a piping system which extends from a water distribution pipe, or from a main soil or waste pipe, to one or more fixtures, or the pipe connecting one or more individual vents a stack. (Water and Sewerage Regulation, 1979 (LI 1233) Second Schedule, Section 51)

Branch Interval   means a length of soil or waste stack, not less than 2.5 metres (8 feet) into which the horizontal branches from one floor or story of a building are connected. (Water and Sewerage Regulation, 1979 (LI 1233) Second Schedule, Section 51)

branch office   includes area, regional, district or contact office or any agency of an insurer or intermediary; (Insurance Regulations, 1990 (LI 1502). Regulation 36)

breast milk substitute   means any food that is marketed or otherwise represented as a partial or total replacement for breast milk whether suitable for that purpose or not; (Breastfeeding Promotion Regulations, 2000 (LI 1667). Regulation 16)

breath test   means

(a) in a case of a test on a specimen required to be provided under subsection (1) or (2) of section 6, a preliminary test for the purpose of obtaining, by means of a device of a type approved by the Minister, an indication whether the proportion of alcohol in a person's breath or blood is likely to exceed the prescribed limit; and

(b) in the case of a requirement to provide further specimen for test, a test for the purpose of obtaining, by means of the same or another such device, confirmation that the proportion of alcohol in a person's breath or blood exceeds the prescribed limit; (Road Traffic Act, 2004 (Act 683) Section 10)

brewer   means a brewer of beer; (Customs and Excise (Beer Brewing) Regulations, 1976 (LI 1061). Regulation 14)

brewing   includes dissolving; (Customs and Excise (Beer Brewing) Regulations, 1976 (LI 1061). Regulation 14)

brewing book   means the brewing book to be kept in accordance with regulation 6; (Customs and Excise (Beer Brewing) Regulations, 1976 (LI 1061). Regulation 14)

British Standards  and  British Standard Codes of Practice  mean publications by the British Standards Institution, British Standard House, of 2, Park Street, London, WI England; (National Building Regulations 1996, (LI 1630). Regulation 186)

broadcasting   means the transmitting for reception by the general public over a distance by means of radio, television, electromagnetic emissions, light beams, wire, cable or other means; (Copyright Act, 2005 (Act 690). Section 76)

broker-dealer   means a person who buys and sells Securities on his own account and also acts as an intermediary between a buyer and seller of securities; (Securities and Exchange Commission Regulations, 2003 (LI 1728) Regulation 63)

Brothel   means any premises or room or set of rooms in any premises kept for purposes of prostitution; (Criminal Code, 1960 (Act 29) Section 279)

BSD   means banking supervision department   (ARB Apex Bank Limited Regulations 2006 (LI 1825)

Bui township   means the area of land acquired for the development of the Bui township; (Bui Power Authority Act, 2007 (Act 740) s. 30)

building  includes a temporary or movable building or a permanent structure and any temporary structure other than a movable one; (Fire Precaution (Premises) Regulations, 2003 (LI 1724) Regulation 21)

building   means any structure built, erected or framed of component structural parts designed for the housing, shelter, enclosure or support of persons, animals, machinery, equipment or property of any kind. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

building   means any structure or a part of a structure and includes drains, sewers, pipes and everything regulated in these Regulations; (National Building Regulations 1996, (LI 1630). Regulation 186)

Building Drain   means that part of the lowest horizontal piping which receives the discharge from soil, waste and other drainage pipes within a building and conveys it to the building sewer beginning 1 metre (3 feet) outside the building wall. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

building inspector   means a person employed by a District Planning Authority for the purpose of inspecting building construction to ensure compliance with the requirements of these Regulations and shall be any person who has undergone an approved training in building and is versed in the construction of buildings, structural design and analysis, building maintenance, law related to buildings, principles of town planning and design principles and for that purpose any of the following may be a building inspector—

(a) an architect;

(b) a professional building surveyor;

(c) a civil engineer; or

(c) a professional builder. (National Building Regulations 1996, (LI 1630). Regulation 186)

building line  means a line as fixed or to be fixed by the Town and Country Planning Department in relation to a plot beyond which no building shall project; (National Building Regulations 1996, (LI 1630). Regulation 186)

building operation means the construction, structural alteration, repair or maintenance of a building (including re-pointing, re-decoration and external cleaning of the structure), the demolition of a building, and the preparation for, and laying the foundation of, an intended building, but does not include any operation which is a work of engineering construction within the meaning of this Act; (Factories, Offices and Shops Act, 1970 (Act 328) Section 86)

building plan  means Architectural, Electrical, Mechanical, Civil, Fire Engineering Drawings etc; (Fire Precaution (Premises) Regulations, 2003 (LI 1724) Regulation 21)

Building Sewer  means that part of a drainage system outside a building commencing at a point 1 metre (3 feet) from the outer face of the wall of the building and connecting the building drain to the main sewer or place of disposal of sewage. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

buildings and structures   include references to plant and machinery which are attached to and form an integral part of any building or structure; (Local Government Act, 1993 (Act 462) Section 96(10)

bulk customer   means a customer that purchases or receives electric power, natural gas or petroleum products of such amount or level as the Commissioner may specify; (Energy Commission Act, 1997 (Act 541) Section 57)

bulkhead deck   means the uppermost deck up to which the transverse watertight bulkheads are carried; (Merchant Shipping (Cargo Ship Construction and Survey) Rules, 1974 (LI  959). Rule 31)

buoy   includes any floating light, mark or sign used as an aid to navigation, other than a lighthouse; (Ghana Ports and Harbours Authority Law, 1986 (PNDCL 160) Section 111)

buoyant apparatus   means flotation equipment (other than lifeboats, liferafts, lifebuoys and lifejackets) designed to support a specified number of persons who are in the water and of such construction that it retains its shape and properties; (Merchant Shipping (Life Saving Appliances) Rules, 1975 (LI 1010). Regulation 36)

burden  means net registered tonnage or tonnage calculated in the manner prescribed by law for ascertaining net registered tonnage; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

burden of persuasion  has the meaning assigned to it in section 10 (1); (Evidence Decree, 1975 (NRCD 323) Section 179)

burden of producing evidence  has the meaning assigned to it in section 11 (1); (Evidence Decree, 1975 (NRCD 323) Section 179)

bureaucratic head  includes the Chief Director in the Ministry, Head of Department and Secretariat at the national level, the Regional Co-ordinating Director and the District Co-ordinating Director; (Civil Service Law, 1993 (PNDCL 327) Section 94)

burial  includes cremation; (Registration of Births and Deaths Act, 1965 (Act 301) Section 41)

burial ground  includes a cemetery; (Registration of Births and Deaths Act, 1965 (Act 301) Section 41)

burial ground  means land set aside to be used for the interment of human remains and includes a mausoleum, cemetery, columbarium or other structure intended for the interment of human remains or cremated human remains; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

bushmeat  means meat from any wild, undomesticated animal; (Wildlife Conservation (Amendment) Regulations, 1989[sic] ( LI 1452). Regulation 2)

business  includes any trade, profession or vocation, but not employment. (Internal Revenue (Registration of Business) Act, 2005 (Act 684) Section 10)

business  includes any trade, profession, or vocation, but does not include employment; (Internal Revenue Act, 2000 (Act 592) Section 167)

business   includes occupation, profession or trade; (Labour Regulations 2007 (LI 1833) reg. 41)

business  includes every trade or profession; (Incorporated Private Partnerships Act, 1962 (Act 152) Section 2)

business  includes profession; (Registration of Business Names Act, 1962 (Act 151) Section 17)

business  means a corporate body, individual, or any organisation carrying on any form of commercial activity; (Value Added Tax Act, 1998 (Act 546) Section 76)

business asset  includes any asset which is used in, or held for the purposes of a business, any asset held for sale in a business and an asset of a partnership or company; (Internal Revenue Act, 2000 (Act 592) Section 52(4)

business day  means any day, except Saturdays, Sundays, and Statutory public holidays; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

business entity   includes

(a) a firm,

(b) an individual licensed to carry out a business,

(c) a limited liability company, or

(d) a partnership,

for the purpose of providing a product or service either for profit or non-profit; (Anti-Money Laundering Act 2008 (Act 749) s. 51

business identifier  includes business symbols, emblems, logos and slogans used by an enterprise to convey in the course of industrial or commercial activities, a certain identity with respect to the enterprise and the product produced or the service rendered by that enterprise; (Protection against Unfair Competition Act, 2000 (Act 589) Section 10)

business name   means the name or style under which any business is carried on whether in partnership or otherwise; (Registration of Business Names Act, 1962 (Act 151) Section 17)

Business name   means the name or style under which any business is carried on, whether in partnership or otherwise; (Moneylenders Ordinance, 1951 (Cap 176) s. 2)

business of customs   has the meaning assigned to it in the Decree; (Custom House Agents (Licensing) Regulations, 1978 (LI 1178). Regulation 21)

business of customs  or  customs business  means the preparation, signing and presenting of documents with respect to the import and export of goods; (Custom House Agents (Licensing) Decree, 1978 (SMCD 188) section 8)

business premises  means a building used or constructed or adapted to be used wholly or partly for business purposes; (National Building Regulations 1996, (LI 1630). Regulation 186)

business premises  means premises used for business, trade or professional purposes; (Rent Act, 1963 (Act 220) section 36)

business relationship    means an arrangement between a person and an accountable institution for the purpose of concluding a transaction; (Anti-Money Laundering Act 2008 (Act 749) s. 51

 

buttressing wall  means a wall including a return wall, which affords lateral support to any other wall (hereafter in this Schedule referred to as the supported wall) and which—

(a)  from its junction with the supported wall measures at any level not less than two and a half times its thickness; or 550mm or one sixth of its height measured from any level to the top whichever is greater; and

(b) has no opening or recess (other than an opening or recess not exceeding 0.62m2 in area) nearer to the point of junction; with the supported wall being a distance of not less than two and a half times its thickness or 550mm which ever is the greater; and

(c)  is constructed of bricks or blocks which comply with rule 4 of this Schedule and are properly bonded and solidly put together with mortar; or of stone flints clinches of bricks or other burnt or vitrified material, laid otherwise than in horizontal beds or courses and jointed in mortar; and

(d)  is bonded or otherwise securely tied to the supported wall; and

(e)  if it is an internal load bearing wall to which rule 9 of this Schedule relates, complies with the requirements of that rule, or, in any other case, has a thickness of at least one half of that prescribed in respect of the supported wall by rule 7 or 8 except that the thickness of the wall shall be not less than—

(i) 75mm, if it forms part of a house and the supported wall does not as a whole exceed 6m in height and 10mm in length; or

(ii) 100mm, in any other case; (National Building Regulations 1996, (LI 1630). Schedule 6)

buy, purchase and sell, and their cognate expressions,  in relation to securities, mean an acquisition and disposal of such securities for cash, and, except where the context  otherwise requires, includes an agreement to buy and sell. (Companies Code, 1963 (Act 179) First Schedule)

buyer  shall be construed in accordance with section 1; (Sale of Goods Act, 1962 (Act 137) Section 81)

buyer   in relation to a conditional sale agreement, means the person who agrees to purchase goods under the agreement and includes a person under the agreement to whom the rights or liabilities of that person under the agreement have passed by assignment or by operation of law; (Hire-Purchase Decree, 1974 (NRCD 292) Section 24)

buyers   means purchasers of the natural gas which has been or is to be transported through the pipeline system; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

buying in   means the buying effected by a security exchange, according to the rules of the stock exchange of securities which a seller has failed to deliver on a day fixed for settlement; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

bye-laws   means a registered bye-law made by a registered society in the exercise of any power conferred by this Decree and includes a registered amendment of a bye-law; (Co-operative Societies Decree, 1968 (NLCD 252) para. 69)

by-election   means an election held to fill a vacancy occurring otherwise than on the dissolution of Parliament; (Representation of the People Law, 1992 (PNDCL 284))

C.I.F.   means cost, insurance and freight; (Export Development and Investment Fund Act, 2000 (Act 582) Section 29)

CA   means Chartered Accountants; (Insurance Regulations, 1990 (LI 1502). Regulation 36)

Cable Service   means the one-way transmission via under ground cable or overhead cable networks to customers or subscribers of communications services through video or other programming service with subscriber interaction required for the selection or use of the video or programming service and includes the one-way transmission by telephone service providers and other persons providing telecom services. (National Communications Regulations, 2003 (LI 1719) Regulation 61)

Cadastral Plan   means a map or plan purporting to show boundaries of land with accuracy, and giving exact measurements by which the boundaries may be demarcated or redemarcated on the ground, such map or plan being made in conformity with the result of a survey carried out by an Official Surveyor or Licensed Surveyor and requiring, when made by a Licensed Surveyor to be certified by him, and requiring, whether made by an Official Surveyor or Licensed Surveyor, to be approved by the Director of Surveys or any person appointed by him for that purpose; (Concessions Ordinance, 1951 (Cap 136) s 2)

cadastral plan   means a map or plan purporting to show boundaries of land with accuracy, and giving exact measurements by which the boundaries may be demarcated on the ground, such map or plan being made in conformity with the result of a survey carried out by an official surveyor or licensed surveyor to be certified by him, and requiring, whether made by an official surveyor or by a licensed surveyor, to be approved by the Chief Survey Officer or any person appointed by him for that purpose; (Survey Act, 1962 (Act 127) Section 25)

CAG   Controller and Accountant –General

 

CAGD   Controller and Accountant –General’s Department

calls   means any sum which the company shall have validly resolved to call up in respect of any shares issued with an unpaid liability and where by the terms of issue of a share any sum becomes payable on application, allotment or at any fixed date such sum shall be deemed to be a call duly made and payable on the date on which by the terms of issue the same become payable. (Companies Code, 1963 (Act 179) First Schedule)

candidate   means any person registered to take any examination conducted by or on behalf of the Board; (National Board for Professional and Technician Examinations Act, 1994 (Act 492) Section 28)

candidate   means any person registered to take any examination conducted by or on behalf of the Council; (West African Examinations Council Law, 1991 (PNDCL 255) Section

candidate   means a person registered to take an examination conducted by or on behalf of the Council; (The West African Examinations Council Act, 2006 (Act 719) section 15)

canoe   means any planked, dugout or fabricated vessel which is propelled by means of sails, oars, paddles, poles, outboard engine or a combination of any of them; (Fisheries Act, 2002 (Act 625) Section 140)

canoe support vessel   means a vessel which has entered into a contractual agreement with a group of canoes to fish for the vessel; (Fisheries Act, 2002 (Act 625) Section 140)

Capacity   means the amount of water a tank or cistern will hold when filled to the water line. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

capital   means all cash contributions, plant, machinery, equipment, buildings, spare parts, raw materials and other business assets other than goodwill; (Ghana Investment Promotion Centre Act, 1994 (Act 478) Section 40)

Capital   means

(a) in the case of a body corporate with share capital, its fully paid-up  share capital, and

(b) in the case of a mutual company, its uncommitted reserves; (Insurance Act, 2006 (Act 724) section 211)

capital   means equity shares, capital contributions or capital of an enterprise; (Ghanaian Enterprises Development Decree, 1975 (NRCD 330) Section 22)

capital adequacy   means the ratio of the adjusted capital base to the adjusted risk assets of a bank as computed under the provisions of the Banking Act 2004;   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

capital adequacy ratio  of a bank is the ratio expressed as a percentage of its capital base to its risk weighted exposure; (Banking Act, 2004 (Act 673) Section 90)

Capital expenditure   is

(a) the expenses of acquiring or improving any asset which is a capital asset; and

(b) the expenses of capital services

but, in each case, shall not include any expenses that do not exceed US$10,000. (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2) (12)(7))

capital gain with respect to the realisation of a chargeable asset   means the amount computed in accordance with section 98; (Internal Revenue Act, 2000 (Act 592) Section 104)

capitalisation issue  shall have the meaning assigned to it by subsection (1) of section 74 of this Code. (Companies Code, 1963 (Act 179) First Schedule)

Captive animal   means any animal (not being a domestic animal) of whatsoever kind or species, including any bird, fish, or reptile, which is in captivity, or confinement, or which is maimed, pinioned or subjected to any appliance or contrivance for the purpose of hindering or preventing its escape from captivity or confinement. (Criminal Code, 1960 (Act 29) Section 310)

captive balloon   means a balloon which when in flight is attached by a restraining device to the surface; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

card collection slip   means the card issued to a registered individual and required for presentation for collection of the national identity card;   (National Identity Register Act, 2008 (Act 750) s. 75)

care and protection   has the same meaning as basic material support; (Human Trafficking Act, 2005 (Act 694) section 42)

cargo  includes all kinds of movable personal property, other than animals; (Ghana Ports and Harbours Authority Law, 1986 (PNDCL 160) Section 111)

cargo   includes livestock; (Ghana Shipping Act, 2003 (Act 645) Section 481)

cargo   includes mail and animals; (Civil Aviation Regulations, 1970 (LI 674). Regulation 82)

cargo ship   means a ship other than a passenger ship or a fishing vessel; (Merchant Shipping (Radio) Rules, 1975 (LI 1018). Rule 31)

cargo ship   means a ship which is not a passenger ship or a fishing vessel; (Ghana Shipping Act, 2003 (Act 645) Section 481)

cargo spaces   means all spaces used for cargo (including cargo oil tanks) and trunks to all such spaces; (Merchant Shipping (Fire Appliances) Rules, 1974 (LI 865). Rule 49)

Carriage of goods   covers the period from the time when the goods are loaded on to the time they are discharged from the ship. (Bills of Lading Act, 1961 (Act 42) schedule, Section 1)

carriage of goods   includes the haulage of goods; (Road Traffic Act, 2004 (Act 683) Section 136)

carriageway   means a way constituting or comprised in a road, being a way, other than a cycle track over which the public have a right of way for the passage of motor vehicles; (Road Traffic Act, 2004 (Act 683) Section 19(2)

carried interest   means an interest held by the Corporation in respect of which a contractor advances sums for the conduct of petroleum operations pursuant to the express terms of a Petroleum Agreement; (Petroleum Income Tax Law, 1987 (PNDCL 188) Section 38)

Carrier   includes the owner or the charterer who enters into a contract of carriage with a shipper. (Bills of Lading Act, 1961 (Act 42) schedule, Section 1)

carrier vessel   means a vessel that carries fish that has been fished by other vessels but does not fish itself; (Fisheries Act, 2002 (Act 625) Section 140)

carrying out of works on land   includes a reference to the making of excavations on the land, and references to the maintenance of works or to the interference with works shall be construed accordingly. (Ghana Civil Aviation Act, 2004 (Act 678) Section 42(2)

cash crops   includes cassava, maize, pineapple, rice, and yam; (Internal Revenue Act, 2000 (Act 592) Section 11 (10))

casino  means any building or part of a building licensed as such under the provisions of the Casino Licensing Act, 1959 (Act 35 of 1959); (Casino Revenue Tax Decree, 1973 (NRCD 200) Section 11)

casino means a building or part of a building to which members of the public authorised by the licensee have access for the purpose among other things of playing specified games of chance; (Gaming Act, 2006 (Act 721) section 72)

casino   means any building or part of a building to which members of the public authorised by the licensee have access for the purpose among other things of playing at prescribed games of chance; (Casino Licensing Decree, 1975 (NRCD 320) Section 9)

casual worker   means a worker engaged on a work which is seasonal or intermittent and not for a continuous period of more than six months and whose remuneration is calculated on a daily basis. (Labour Act, 2003 (Act 651) Section 78)

Catastrophic event   means a disaster of a national proportion; (Public Procurement Act, 2003 (Act 663) Section 98)

catchment areas   means the accepted geographical areas of operation of a rural or community bank as determined by the Bank of Ghana;   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

category   means a group of grades of the same level and sufficiently similar in responsibilities, degree or supervision exercised or received, experience or skill and such other attributes as to make them equal in status; (Civil Service Law, 1993 (PNDCL 327) Section 94)

Catering enterprise  means any commercial enterprise which provides food or refreshment for consumption on the premises, such as a restaurant, café, cafeteria, snack bar, snack counter, refreshment kiosk, tea room, outside catering service or club but excludes professional, departmental or works premises maintained for the use of employees of that undertaking or any establishment where food or drink is served only to persons who reside or board there; (Accommodation and Catering Enterprises Regulations, 1979 (LI 1205). Regulation 39)

cattle  includes cows, sheep, goats, pigs, and horses; (Forest Protection Decree, 1974 (NRCD 243) Section 10)

cattle  means the male, female, or young of any animal of the following kinds, namely, any horse, ass, mule, kine, sheep, goat, or swine, and any animal, other than a dog, which is ordinarily kept or used as a beast of burden, or for draught, or for riding, or for the production of wool or of hair; (Criminal Code, 1960 (Act 29) Section 1)

Cause Book   means the book kept in the Registry in which the number and other details relating to any proceedings are entered; (High Court (Civil Procedure) Rules, 2004 (CI 47) Order 82, rule 3)

cause or matter affecting chieftaincy   means a cause, matter, question or dispute relating to any of the following

(a) the nomination, election, selection or installation of a person as a chief or the claim of a person to be nominated, elected, selected or installed as a chief, (Chieftaincy Act, 2008 (Act 759) s. 76)

(b) the deposition or abdication of a chief

(c) the right of a person to take part in the nomination, election, selection or installation of a person as a chief or in the deposition of a chief,

(d) the recovery or delivery of stool property in connection with the nomination, e1ection, selection, installation, deposition or abdication of a chief, and

(e) the constitutional relations under customary law between chiefs; (Chieftaincy Act, 2008 (Act 759) s. 76)

 

cause or matter affecting chieftaincy  means any cause, matter, question or dispute relating to any of the following—

(a) nomination, election, selection, installation or deposition of a person as a chief or the claim of a person to be nominated, elected, selected, installed as a chief,

(b)  the destoolment or abdication of an Chief;

(c) the right of any person to take part in the nomination, election, selection, appointment or installation of any person as a Chief or in the deposition of any Chief;

(d) the recovery or delivery of stool property in connection with any such nomination, election, appointment,  installation, deposition or abdication;

(e) the constitutional relations under customary law between Chiefs, (Courts Act 1993 (Act 459) Section 117)

 

cause or matter affecting chieftaincy   means any cause, matter, question or dispute relating to any of the following—

(a) the nomination, election, appointment or installation of any person as a Chief or the claim of any person to be nominated, elected, appointed or installed as a Chief;

(b) the destoolment or abdication of any Chief;

(c) the right of any person to take part in the nomination, election, appointment or installation of any person as a Chief or in the destoolment of any Chief;

(d) the recovery or delivery of stool property in connection with any such nomination, election, appointment, installation, destoolment or abdication;

(e) the constitutional relations under customary law between Chiefs, (Chieftaincy Act, 1971 (Act 370) Section 66)

ceiling   means the covering to the underside of joists, rafters, collar ties, or slab and where no such covering is used   ceiling   means the underside of the joists, rafters, coller ties, or slab above a room; (National Building Regulations 1996, (LI 1630). Regulation 186)

cement   means Portland cement which complies with British Standard Specification No. 12, or No. 146, 1947 and subsequent revisions; (National Building Regulations 1996, (LI 1630). Regulation 186)

Cement concrete   means a concrete made of cement, clean sharp sand, or other hard tough coarse aggregate properly mixed with clean fresh water; references to concrete mixes in these Regulations are to be construed in accordance with provisions in Schedule 3 Tables A and B of these Regulations; (National Building Regulations 1996, (LI 1630). Regulation 186)

central board  means the Police Central Disciplinary Board. (Police Service (Administration) Regulations, 1974 (LI 880). Regulation (47)

central depository agent   in relation to any central depository, means a person appointed to be an agent of that central depository; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

central financing society   has the meaning assigned to it by sub-paragraph (5) of paragraph 3 of this Decree; (Co-operative Societies Decree, 1968 (NLCD 252) para. 69)

central management agencies   means the Public Services Commission, Office of the President and Office of the Head of Civil Service; (Public Procurement Act, 2003 (Act 663) Section 98)

central securities depository or depository   means a company approved by the Commission to establish and operate a system for the central handling of securities -

(i) whereby the securities are immobilised or dematerialised and dealings in respect of those securities are effected by means of entries in securities accounts without the physical necessity of certificates; or

(ii) which permits or facilitates the settlement. or registration of securities transactions of dealings in securities without the physical necessity of certificates; and

(iii) which provides other facilities and services incidental with the proceeding provisions; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

 

central securities depository rules   includes the rules of a central securities depository and any other directions given from time to time by a central securities depository to any person; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

central society   has the meaning assigned to it by sub-paragraph (2) of paragraph 3 of this Decree and includes a central financing society; (Co-operative Societies Decree, 1968 (NLCD 252) para. 69)

Centre   means a Public Employment Centre established under section 2 of this Act; (Labour Act, 2003 (Act 651) Section 175)

Centre   means the Centre for Scientific Research into Plant Medicine and any other Centre established by the Government on the advice of the Council; (Centre for Scientific Research Into Plant Medicine Decree, 1975 (NRCD 344) Section 24)

Centre   means the Financial Intelligence Centre established under section 4; (Anti-Money Laundering Act 2008 (Act 749) s. 51

Centre   means the Ghana Investment Centre; (Technology Transfer Regulations, 1992 (LI 1547) Regulation 20)

Centre   means the Ghana Investment Promotion Centre; (Free Zone Act, 1995 (Act 504) section 43)

Centre    means the Ghana Investment Promotion Centre. (Ghana Investment Promotion Centre (Promotion of Tourism) instrument, 2005 (LI 1817) r. 7

CEO   means chief executive officer; (Public Procurement Act, 2003 (Act 663) Section 98)

CEPS   means Customs, Excise and Preventive Service; Customs and Excise (Petroleum Taxes and Petroleum Related Levies) Act, 2005 (Act 685) Section 9)

CEPS  means the Customs, Excise and Preventive Service. (Customs, Excise and Preventive Service (Automation) Regulations, 2002, (LI 1704). Regulation 14)

CEPS   means the Customs, Excise and Preventive Service; (Free Zone Regulations, 1996 (LI 1618). Regulation 35)

certificate   means a certificate for interests in a scheme; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

certificate   means a certificate issued in accordance with the Safety Convention as defined in this section; ; (Ghana Shipping Act, 2003 (Act 645) Section 249))

certificate   means a document that is a document of title to a security; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

certificate   means a valid document issued by or under the authority of the Administration or recognised by the Administration, authorising the holder to serve as authorised by these Regulations; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

certificate   means a valid International Ship Security Certificate under section 30 or a valid Interim International Ship Security Certificate issued under section 35; (Ghana Maritime Security Act, 2004 (Act 675) Section 74)

certificate for single pilot operation   means an aircraft which is not required to carry more than one pilot by virtue of certificate of airworthiness duly issued or rendered valid under the law of the State of registry; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

certificate of airworthiness   includes any validation thereof and any flight manual or performance schedule relating to the certificate of airworthiness; (Civil Aviation Regulations, 1970 (LI 674). Regulation 82)

certificate of competency   means certificate of competency as skipper or  secondhand granted under the provisions of these Regulations. (Fishing Boats (Certificate of Competency as Skippers and Secondhands) Regulations, 1972 (LI 770). Regulation 20)

Certificate of Completion   means a Certificate of completion issued under the provisions of Regulation 29 of these Regulations; (National Vocational Training Board (Apprentice Training) Regulations, 1978 (LI 1151). Regulation 42)

certificate of maintenance review   and  certificate of release to service  have the meanings respectively assigned to them by regulations 8(1) and 10(5) of these Regulations; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

certificate of title to securities   means any document of title whereby a person recognises the title of another to securities issued or to be issued by the first-mentioned person, and in the case of any such document with coupons (whether attached or on separate coupon sheets) includes any coupons which have not been detached; (Exchange Control Act, 1961 (Act 71) Section 37)

certificated   means properly holding a certificate; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

certificated lifeboatman   means any member of the crew who holds a certificate of efficiency as a lifeboatman; (Merchant Shipping (Life Saving Appliances) Rules, 1975 (LI 1010). Regulation 36)

certificated seed   means any seed in respect of which certification is granted under these Regulations; (Seeds (Certification and Standards) Regulations, 1973 (LI 802). Regulation 21)

Certification System   has the meaning given to it in the International Project Agreement; (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2(3)

certified   means that the document concerned has endorsed thereon a certificate, to the effect that it is a true and complete copy of the original or, as the case may be, an accurate translation of the original, under the seal of the company or signed by a director and the secretary of the company; (Companies Code, 1963 (Act 179) Section 317(a)

certified electrician   means any person who has formal training and has obtained a tradesman's certificate in house wiring and repair of electrical appliances from a competent body or Ghana Association of Contractors; (Electricity (Technical and 0perational) Rules, 2002 (LI 1702). Rule 43)

certified electrician   means any person who has formal training and has obtained a tradesman's certificate in house wiring and repair of electrical appliances from a competent body or Ghana Association of Contractors; (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

certified plan   means a map or plan purporting to show boundaries of land with accuracy, and giving exact measurements by which the boundaries may be demarcated or redemarcated on the ground, such plan being certified by a licensed surveyor in accordance with this Part; (Survey Act, 1962 (Act 127) Section 25)

certifying authority   means the Ghana Seed Inspection Unit of the Ministry of Agriculture; [Definition amended LI 1311 reg.(e).] (Seeds (Certification and Standards) Regulations, 1973 (LI 802). Regulation 21)

Cesspool   means an underground chamber constructed for the reception or storage of foul water, the contents of which are periodically removed for disposed or treatment. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

Chairman   means Chairman of the Board of Directors; (Agricultural Development Credit and Co-operative Bank Act, 1965 (Act 286), Section 38)

chairman   means the chairman of the board; (National Communications Authority Act, 1996 (Act 524) section 44)

chairman   means the chairman of the Commission; (Atomic Energy Commission Act, 2000 (Act 588) Section 15)

chairman   means the chairman of the Commission; (Securities Industry Law, 1993 (PNDCL 333) section 142)

Chairman   means the Chairman of the Council. (Architects Decree, 1969 (NLCD 357) para. 25)

Chairman   means the Chairman of the Council; (Ghana National Fire Service Act, 1997 (Act 537) Section 30)

channel   means the width of water stretching from the line of port or starboard buoys to a parallel line five hundred feet therefrom; (Volta river Development (Lake Traffic) Regulations, 1974 (LI 862). Regulation 41)

character   means a person's generalised disposition made up of the aggregate of his traits, including traits of honesty, peacefulness, temperance, skill or care and their opposites; (Evidence Decree, 1975 (NRCD 323) Section 179)

charge   includes a mortgage, legal or equitable; (Incorporated Private Partnerships Act, 1962 (Act 152) Section 2)

charge   includes a pledge or a mortgage; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

charge   means any security on property and includes a mortgage whether legal or equitable. (Companies Code, 1963 (Act 179) First Schedule)

charge for communications service usage   means the amount chargeable by a communication service provider for communication services usage, other than the value added tax, national health insurance levy; (Communications Service Tax Act 2008 (Act 754) s. 16)

chargeable asset   has the meaning in section 97; (Internal Revenue Act, 2000 (Act 592) Section 167)

chargeable income   means income ascertained as chargeable with tax for any year of assessment in accordance with this Law; (Petroleum Income Tax Law, 1987 (PNDCL 188) Section 38)

charter   means an assent by the President for a tertiary institution to award its own degrees, diplomas and certificates; (Tertiary Institutions (Establishment and Accreditation) Regulations, 2002 (LI 1700) Regulation 23)

charter flight   includes any flight (whether taking place wholly within or partly within Ghana and partly outside Ghana) on which the entire space is hired by one person at a reduced rate on behalf of a group of persons; (Ghana Tourist Board Decree, 1973 (NRCD 224) Section 14)

charter flight   means the Advance Booking Charter flight operated in accordance with the provisions of these Regulations; (Charter Flights and Tours Regulations, 1975 (LI 1050). Regulation 19)

chemical tanker   means a ship constructed or adapted and used for the carriage in bulk of any liquid product listed in chapter 17 of the International Bulk Chemical Code; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

cheque and issue   shall have the same meaning as they have respectively in sections 72 and 97 of the Bills of Exchange Act, 1961 (Act 55); (Criminal Code, 1960 (Act 29) Section 313A)

Chicago Convention   means the Convention on International Civil Aviation signed at Chicago on the 7th day of December, 1944; (Ghana Civil Aviation Act, 2004 (Act 678) Section 42)

chief   means a person, who, hailing from the appropriate family and lineage, has been validly nominated, elected or selected and enstooled, enskinned or installed as a chief or queen mother in accordance with the relevant customary law and usage. (Constitution of the Republic of Ghana 1992, article 277)

chief   has the meaning assigned to it in article 277 of this Constitution; (Constitution of the Republic of Ghana 1992, article 295. (1))

chief   means a person, who, hailing from the appropriate family and lineage, has been validly nominated, elected or selected and enstooled, en skinned or installed as a chief or queen mother in accordance with the relevant customary law and usage; (Whistleblower Act, 2006 (Act 720) section 32)

Chief, Who is a.    A Chief is an individual who has, in accordance with customary law, been nominated, elected and installed as a Chief or as the case may be appointed and installed as such and whose name for the time being appears as a Chief on the National Register of Chiefs:

Provided that no person shall be deemed to be a Chief for the purposes of the exercise by him of any function under this Act or under any other enactment, unless he has been recognised as such by the Minister by notice published in the Local Government Bulletin. (Chieftaincy Act 1971 (Act 370) s. 48) [As inserted by Chieftaincy (Amendment) Law, 1993 (PNDCL 307) s. 1].

chief administrator   means a medical practitioner with training in psychiatry appointed by the Commissioner to control and administer a psychiatric hospital; (Mental health Decree, 1972 (NRCD 30) Section 30)

Chief Director   means the Chief Director of the Ministry of Finance; (Financial Administration Act, 2003 (Act 654) Section 74)

Chief Education Officer   means the person for the time being lawfully discharging the functions of the Chief Education Officer or any person duly authorised by him; (Education Act, 1961 (Act 87) Section 32)

chief engineer officer   means the senior engineer officer responsible for the mechanical propulsion and the operation and maintenance of the mechanical and electrical installations of the ship; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

chief executive   in relation to a bank, means a person, by whatever name called, who is responsible, subject to the authority of a bank's board of directors, for the conduct and management of the business of the bank; (Banking Act, 2004 (Act 673) Section 90)

Chief Executive   means the Chief Executive of the Authority and includes any person for the time being acting in the place of the Chief Executive in his absence or incapacity; (Volta river Development (Lake Traffic) Regulations, 1974 (LI 862). Regulation 41)

Chief Executive   means the Chief Executive Officer appointed under section 14; (Anti-Money Laundering Act 2008 (Act 749) s. 51

chief executive officer   means the Chief Executive Officer of the Authority, appointed under section 9; (Bui Power Authority Act, 2007 (Act 740) s. 30)

chief executive officer   means the chief executive officer of the Authority appointed under section 15; [As  substituted by Millennium Development Authority (Amendment) Act, 2006 ( Act 709 s.12](Millennium Development Authority Act, 2006 (Act 702) s. 26)

Chief Fire Officer   means the Chief Executive of the Ghana National Fire Service or the Deputy Chief Fire Officer or any officer who acts in the absence of the Chief Fire Officer. (National Fire Service Regulations, 2003 (LI 1725) Regulation 21)

Chief Fire Officer   means the Chief Fire Officer or his duly authorised representative; (Fire Precaution (Premises) Regulations, 2003 (LI 1724) Regulation 21)

Chief Inspector   means the Chief Inspector of Produce, (Cocoa Industry (Regulation) (Consolidation) Decree, 1968 (NLCD 278) para. 16)

chief mate   means the officer next in rank to the master and the person upon whom the command of the ship falls in the event of the incapacity or absence of the master; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

Chief Medical Officer   means the Chief Medical Officer of the Ministry of Health; (Private Hospitals and Maternity Homes Act, 1958 (NO. 9 OF 1958) Section 2)

Chief Radiation Protection Officer   means the Officer appointed under section 12[sic]; (Radiation Protection Instrument, 1993 (LI 1559). Regulation 16)

Chief Registrar   means the Chief Registrar of Lands appointed under section 3 of this Law; (Land Title Registration Law, 1986 (PNDCL 152) Section 139)

Chief Technical Education Officer   means the person for the time being lawfully discharging the functions of the Chief Technical Education Officer or any person duly authorised by him; (Education Act, 1961 (Act 87) Section 32)

child   includes a natural child, a person adopted under any enactment for the time being in force or under customary law relating to adoption and any person recognised by the person in question as his child or recognised by law to be the child of such person; (Intestate Succession Law, 1985 (PNDCL 111) Section 18)

child   includes a person adopted under any enactment for the time being in force relating to adoption, any person recognised by the person in question to be his child or to whom he stands in loco parentis, and in the case of a Ghanaian, includes also any person recognised by customary law to be the child of such person; (Wills Act, 1971 (Act 360) Section 18))

child   means a person below eighteen years; (Domestic Violence Act 2007 Act 732 s. 42)

child   means a person below the age of eighteen years; (Juvenile Justice Act, 2003 (Act 653) Section 60)

child   means a person who has not attained the age of eighteen years; (Citizenship Act, 2000 (Act 591) Section 24)

Child   means a person who is or (in the case of a person whose age is uncertain) appears to be, under fourteen years of age; (Vaccination Ordinance, 1951 (Cap 76) S. 2)

child   means a person below eighteen years; (Human Trafficking Act, 2005 (Act 694) section 42)

child   means a person under the age of eighteen years; (Gaming Act, 2006 (Act 721) section 72)

child abuse   means contravention of the rights of the child which causes physical or mental harm to the child; (Children’s Act, 1998 (Act 560) Section 124)

child of an employee   means any person born to an employee who is not above the age of 18 years or is in an educational institution who is a dependent of the employee; or an employee's off-spring or stepchild or a child adopted by an employee; (National Fire Service Regulations, 2003 (LI 1725) Regulation 21)

child of the household   means any child, whether the natural or adopted child of both or either of the parties, or any other child who is treated by both parties as a permanent member of their household; (Matrimonial Causes Act, 1971 (Act 367) Section 43)

child or issue   living at the death of any person include a child or issue en ventre sa mere at the death. (Administration of Estates Act, 1961 (Act 63) Section 108)

Child-Stealing. (1) A person is guilty of stealing another person who unlawfully takes or detains him, with intent to deprive him of the possession or control of him any person entitled thereto, or with intent to steal anything upon or about his body, or with intent to cause any harm to him

(2) For the purposes of this section, it is not necessary to prove that the person stolen had been taken from the possession, care, or charge of any person, if it is shown that some person, other than the accused person, was entitled to the control or possession of the person stolen. (Criminal Code, 1960 (Act 29) Section 94)

chimney   includes any part of the structure of a building that forms part of a flue other than a flue pipe; (National Building Regulations 1996, (LI 1630). Regulation 94)

chop bar   means a temporary place or structure where food is prepared and eaten; (National Building Regulations 1996, (LI 1630). Regulation 186)

choreographic work  includes forms of dance, whether or not in dramatic form; (Copyright Act, 2005 (Act 690). Section 76)

CHRAJ   Commission on Human Rights and Administrative Justice

Christian and Muslim groups   means the Christian group (the National Catholic Secretariat, the Christian Council and the Pentecostal Council) and the Federation of Muslim councils and Ahmadiyya Mission; (Ghana Education Service Act, 1995 (Act 506) Section 26)

Christian and Muslim religious groups   mean the Christian group—the national catholic secretariat, the Christian council and the Pentecostal council, the Muslim group—the federation of Muslim councils and Ahmadiyya mission; (Ghana Health Service and Teaching Hospitals Act, 1996 (Act 525) section 57)

CIF   means Cost Insurance Freight; (Ghana Shippers' Council (Cargo Sharing) Regulations, 1987 (LI 1347). Regulation 21)

cinematograph   means the presentation of moving pictures, whether with or without any form of sound reproduction; (Cinematograph Act, 1961 (Act 76) Section 17)

Circuit Vent   means a branch vent that functions for two or more traps and extends from a point on a horizontal branch in front of the last fixture connection to a vent stack, and  circuit vent  , has a corresponding meaning. (Water and Sewerage Regulation, 1979 (LI 1233), Second Schedule, Section 51)

Cistern   mean a receptacle for storing cold water intended for the flushing of sanitary fitments and containing siphonic discharging apparatus, and having a free water surface at atmospheric pressure. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

citizen   means a citizen of Ghana; (Bui Power Authority Act, 2007 (Act 740) s. 30)

citizen   means a citizen of Ghana; (Citizenship Regulations, 2001 (LI 1690) Regulation 20)

citizen   means a citizen of Ghana; (Fisheries Act, 2002 (Act 625) Section 140)

citizen   means a citizen of Ghana; (Foreign Enlistment Act, 1961 (Act 75) Section 8)

citizen   means a citizen of Ghana; (National Fire Service Regulations, 2003 (LI 1725) Regulation 21)

citizen   means a citizen of Ghana;   (National Identity Register Act, 2008 (Act 750) s. 75)

citizen    means citizen of Ghana; (National Lotto Act, 2006 (Act 722) section 56)

citizen   means a citizen of Ghana under the Citizenship Act, 2000 (Act 591). Representation of the People (Amendment) Act 2006 (Act 699)

citizen   means a citizen of Ghana under the Citizenship Act, 2000 (Act 951) (Representation of the People (Amendment) Act 2006 (Act 699) s. 1(c)

 

citizen   means

(a) an individual who is a citizen of Ghana by virtue of a law for the time being in force in Ghana

(b) a partnership or association which is composed exclusively of individuals who are citizens of Ghana

(c) a body corporate which is incorporated under the Companies Code, 1963 (Act 179) and

(i) which is certified by the Minister to be controlled by the Republic

(ii) whose membership is composed exclusively of persons who are citizens

(iii) whose directors are exclusively citizens

(iv) which is controlled by individuals who are citizens or

(d) a public corporation that is established by or under an enactment; (Minerals and Mining Act, 2006 (Act 703) section 111(1)

citizen of Ghana   has the same meaning as provided in section 84 (1) of the Minerals and Mining Law, 1986 (PNDCL 153) but does not include a public Corporation; (Small-scale Gold Mining Law, 1989 (PNDCL 218) Section 21)

Citizen of Ghana   means

(a) in relation to an individual, an individual who is a citizen of Ghana by virtue of any law for the time being in force in Ghana;

(b) in relation to a partnership or association of individuals, a partnership or association which is composed exclusively of individuals who are citizens of Ghana;

(c) in relation to a body corporate other than public corporation, a body corporate which is incorporated in Ghana under the Companies Code, 1963 (Act 179), and

(i) which is certified by the Secretary to be controlled by Government; or

(ii) whose membership is composed exclusively of persons who are citizens of Ghana; or

(iii) whose directors are exclusively citizens of Ghana; or

(iv) which is controlled by individuals who are citizens of Ghana;

(d) in relation to a public corporation, a corporation that is established in Ghana by or under any enactment; (Minerals and Mining Law, 1986 (PNDCL 153) Section 84)

citizens radio service   means  a radio communication service of fixed, land and mobile station intended for short distance personal or business radio communications, radio signalling and control of remote objects or devices by radio; (Telecommunications (Frequency Registration and Control) Regulations, 1977 (LI 1121). Regulation 41)

civil appeal   includes an appeal brought in a civil cause or matter an appeal brought pursuant to clause (3) of article 33, clause (4) of article 131 and clause.(1) of article 273 of the Constitution; (Supreme Court Rules, 1996 (CI 16), Rule 82))

civil case   includes any action, suit or other original proceedings between plaintiff and defendant; (Courts Act 1993 (Act 459) Section 117)

civil court   means a court in Ghana having jurisdiction in criminal matters; (Visiting Forces Act, 1962 (Act 117) Section 15)

civil court   means a court of ordinary criminal jurisdiction in Ghana and includes a Court of summary jurisdiction; (Armed Forces Act, 1962 (Act 105) Section 98)

civil custody   means the holding under arrest or in confinement of a person by the Police or other competent civil authority and includes confinement in a civil prison; (Armed Forces Act, 1962 (Act 105) Section 98)

Civil office   means any public office other than an office in the armed forces. (Criminal Code, 1960, Act 29, s 3)

civil proceedings   includes proceedings for the recovery of fines or penalties; (State Proceedings Act, 1998 (Act 555) Section 26)

civil proceedings   means proceedings, other than criminal proceedings or proceedings under this Act, in or on the order of any court, and includes the levying of distress, or the attachment of a debt, without a court order; (Insolvency Act, 1962 (Act 153) Section 77)

civil proceedings   includes proceedings, other than criminal proceedings or proceedings under this Act, in or on the order of a Court and the levying of distress, or the attachment of a debt, without a court order; (Insolvency Act 2006 (Act 708) s. 77)

Civil Service   includes service in both central and local government; (Constitution of the Republic of Ghana 1992, article 295 (1))

Civilian employee   in a case of a deceased employee includes his/her personal representative. (Armed Forces (Amendment) Regulations, 2000 (LI 1668), Reg. 316.01)

Claimed reliefs   are the allowable losses available in Ghana plus capital allowances claimed in the return in respect of Ghana for the relevant Tax Year. (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2) (10)

clandestine lotto   means a lotto conducted, otherwise than under the provision of this Act; (National Weekly Lotto Act, 1961 (Act 94). Section 12)

class   means a cluster of grades in the same discipline or specialization the members of which relate to common scheme of service; (Civil Service Law, 1993 (PNDCL 327) Section 94)

Class Al   In relation to classes of emission means telegraphy by on-off keying without the use of a modulating audio frequency; (Merchant Shipping (Radio Direction-Finders) Rules, 1974 (LI 950). Rule 15)

Class A2  In relation to classes of emission means telegraphy by the on-off keying of an amplitude modulating audio frequency or audio frequencies, or by the on-off keying of  the modulated emission; (Merchant Shipping (Radio Direction-Finders) Rules, 1974 (LI 950). Rule 15)

Class B   In relation to classes of emission means damped waves. (Merchant Shipping (Radio Direction-Finders) Rules, 1974 (LI 950). Rule 15)

class C boat  means a boat which complies with the provisions of the Fifth Schedule; (Merchant Shipping (Life Saving Appliances) Rules, 1975 (LI 1010). Regulation 36)

Class I appliance  means —

(a) a solid fuel appliance or oil-burning appliance with an output rating not exceeding 45 kw; or

(b) an incinerator with a refuse combustion chamber exceeding 0.03m³ but not exceeding 0.08m³ in capacity; (National Building Regulations 1996, (LI 1630). Regulation 94)

 

Class I banking   means banking business other than Class II banking business; (As amended by Banking (Amendment) Act, 2007 (Act 738) s.35) (c)

 

Class I Banking Licence   means a licence authorising the holder to transact Class I banking business; (As amended by Banking (Amendment) Act, 2007 (Act 738) s.35)(c)

Class II appliance  means —

(a)  a gas appliance with an input rating not exceeding 45 kw; or

(b) an incinerator with a refuse combustion chamber not exceeding 0.03m3 in capacity; (National Building Regulations 1996, (LI 1630). Regulation 94)

Class II banking business   means banking business or invest­ment banking business conducted in currencies other than the Ghanaian currency except to the extent permitted by the Bank of Ghana for trading on the foreign exchange market of Ghana and investment in money market instruments; (As amended by Banking (Amendment) Act, 2007 (Act 738) s.35)(c)

 

Class II Banking Licence   means a licence authorising the holder to transact Class II banking business; (As amended by Banking (Amendment) Act, 2007 (Act 738) s.35)(c)

 

Class II banking transactions   means transactions effected by a bank holding a Class II Banking Licence pursuant to its licence or transactions of a similar nature effected by a bank holding a General Banking Licence pursuant to that licence; (As amended by Banking (Amendment) Act, 2007 (Act 738) s.35)©

class of factories, offices or shops   includes a group of factories, offices or shops described by reference to locality; (Factories, Offices and Shops Act, 1970 (Act 328) Section 86)

classes of emission  in relation to—

(a)  Class A1  means telegraphy by on-off keying without the use of a modulating audio frequency;

(b)  Class A2  means telegraphy by the on-off keying of an amplitude-modulating audio frequency or audio frequencies, or by the on-off keying of the modulated emission;

(c) Class A3   means double side band amplitude modulated telephony(Merchant Shipping (Radio) Rules, 1975 (LI 1018). Rule 31)

 

classification    means grouping jobs with the same content and value in the same class; (Fair Wages and Salaries Commission Act, 2007 (Act 737) s. 31)

client   is a person, including a public entity, association or body corporate, who directly or through an authorised representative seeks professional legal services from a lawyer;(Evidence Decree, 1975 (NRCD 323) Section 100(1)

Close family member   means a member of an individual's family who may be expected to influence or be influenced by the individual in their dealings with the issuer. (Securities and Exchange Commission Regulations, 2003 (LI 1728) Sch. 5  Part 1 M 2)

close of the poll   means the close of the poll in all polling divisions of the constituency including any polling division where the poll has been adjourned; (Public Elections (Parliament) Regulations, 1992 (LI 1537) Regulation 44)

close of the poll   means the close of the poll in all polling divisions of the constituency or ward including any polling division where the poll has been adjourned; (Referendum Regulations, 1977 (LI 1135). Regulation 36)

close of the poll   means the close of the poll in all polling divisions of the constituency including any polling division where the poll has been adjourned; (Public Elections Regulations, 1996 (CI 15) reg. 48)

close relative   means a person related to a juvenile biologically, by law or according to custom; (Juvenile Justice Act, 2003 (Act 653) Section 60)

closed season   means a period during which a ban is placed on fishing activities in respect of type of fish, area, zones, method of capture or any parameters specified in the notice; (Fisheries Act, 2002 (Act 625) Section 140)

closed-end mutual fund   means a scheme that issues a fixed number of shares and, following the closing of the issue, trading in those shares may only be effected on a secondary market at prices to be determined by supply and demand; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

cloud ceiling   in relation to an aerodrome means the vertical distance from the elevation of the aerodrome to the lowest part of any cloud visible from the aerodrome which is sufficient to obscure more than one-half of the sky so visible; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

Coast radio station   means a station situated on land intended to provide communication with ships by means of radio; (Merchant Shipping (Navigational Warnings and Distress Signals) Rules, 1972 (LI 769). Rule 3)

Coast station   means a station situated on land intended to provide communication with ships by means other than radio; (Merchant Shipping (Navigational Warnings and Distress Signals) Rules, 1972 (LI 769). Rule 3)

coastal waters   means that part of the fishery waters lying seaward from the baseline from which the territorial sea extends; (Fisheries Act, 2002 (Act 625) Section 140)

cocoa   means the fruits of Theobroma Cacao and its allied species; (Cocoa Duty Decree, 1974 (NRCD 265) Section 6)

Code   means the Criminal Procedure Code, 1960 (Act 30); (Juvenile Justice Act, 2003 (Act 653) Section 60)

Code   means the International Ship and Port Facility Security Code, as adopted, on 12 December 2002, by resolution 2 of the Conference of Contracting Governments to the Convention; (Ghana Maritime Security Act, 2004 (Act 675) Section 74)

code   means the Investment Code, 1985 (PNDCL 116); (Technology Transfer Regulations, 1992 (LI 1547) Regulation 20)

Code of Practice   means the Code of Practice as issued by the Commission under section 196 of this Act; (Insurance Act, 2006 (Act 724) section 211)

Code of Service Discipline   means the provisions of Parts II, III and IV of this Act; (Armed Forces Act, 1962 (Act 105) Section 98)

coercion   means a threat of serious injury to or physical restraint against a person, a scheme, plan or pattern intended to cause a person to believe that failure to perform an act will result in serious injury to or physical restraint of a person; (Human Trafficking Act, 2005 (Act 694) section 42)

coin   includes any coin of any metal or mixed metal; (Currency Act, 1964 (Act 242) Section 29)

cold storage facility   means a building with refrigeration equipment for storage of human remains; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

collect   means to gather, acquire or obtain information; "Commission" means the Commission established under the Commission on Human Rights and Administrative Justice Act, 1993 (Act 456);   (National Identity Register Act, 2008 (Act 750) s. 75)

collective investment scheme   means an arrangement by which

(a) contributions to the scheme by persons taking part in the scheme are pooled;

(b) the contributions are invested in eligible assets by the Manager of the scheme on behalf of the contributors;

(c) persons making contributions to the scheme become shareholders or unit holders in the scheme but do not have day to day control over the management of the assets;

(d) as shareholders or unit holders, contributors to the scheme participate in or receive profits or income or sums paid out of the profits or income arising from the acquisition, holding, management and disposal of the assets or any part thereof by the Manager;[As inserted by Securities Industries (Amendment) Act, 2000 ( Act 590) s.12(a)] (Securities Industry Law, 1993 (PNDCL 333) Section 142).

collective licence   means a licence issued by a collective administration body under which copies of a protected work can be made; (Copyright Act, 2005 (Act 690). Section 76)

collector   means a person duly authorised under section 7 of this Act to assist in making a public collection; (Public Collections Act, 1961 (Act 59) Section 12)

Columbarium   means a structure designed for the purpose of interring cremated human remains in sealed compartment; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

combined premises consumer   means a consumer occupying premises which, in the opinion of the Corporation, are substantially used for commercial purposes, but a small part of which is used for domestic purposes and where such small part of the premises cannot reasonably be wired and metered separately; (Electricity Corporation of Ghana (Power Tariffs) Regulations, 1975 (LI 1014). Regulation 4)

Combined Sewer   means a sewer which receives both storm water and sewage. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

combustible material   means any material which is not an incombustible material; (Merchant Shipping (Cargo Ship Construction and Survey) Rules, 1974 (LI  959). Rule 31)

commander   in relation to an aircraft means the member of the flight crew designated as commander of that aircraft by the operator thereof, or, failing such a person, the person who is for the time being the pilot in command of the aircraft; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

commanding officer   in respect of a person, means the commanding officer of that person or such other officer as may in accordance with regulations be empowered to act as the commanding officer of that person; (Armed Forces Act, 1962 (Act 105) Section 98)

commencement   in reference to an enactment, means the time at which the enactment comes into force; (Interpretation Act, 1960 (CA 4) Section 32)

commercial activity   means the conversion process to enable a motor vehicle manufactured to run on petrol or diesel into a motor vehicle fitted to run on

(a) LPG, or

(b) LPG and petrol, or

(c) LPG and diesel. (Road Traffic (Use of Liquified Petroleum Gas) Regulations, 1994 (LI 1592). Regulation 10)

commercial agreement’s   means the gas purchase agreements, gas sales agreements, gas transportation agreements, interconnection agreements and credit security agreements defined as Commercial Agreements in the International Project Agreement; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

commercial consumer   means a consumer occupying premises substantially used for commercial, business, professional, health, educational, religious, recreational or public purposes; (Electricity Corporation of Ghana (Power Tariffs) Regulations, 1975 (LI 1014). Regulation 4)

commercial customer   means a person who is involved in commercial activities and contracts to purchase electricity from a supplier for commercial purposes; (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

commercial customer   means a person who is involved in commercial activities and contracts to purchase electricity from a supplier for commercial purposes; (Electricity (Technical and 0perational) Rules, 2002 (LI 1702). Rule 43)

commercial fishing   means any fishing resulting or intending or appearing to result in the sale or trade of any fish which may be taken, caught or harvested during the fishing operations, and does not include recreational fishing; (Fisheries Act, 2002 (Act 625) Section 140)

commercial function   means an activity concerned with the sale, purchase, distribution of goods and services of any kind; (Subvented Agencies Act, 2006 (Act 706) section 19)

commercial purposes   includes commercial quantities in relation to goods for export or import; (Export and Import Act, 1995 (Act 503). Section 15)

commercial purposes   means the importation of non-petroleum products in commercial quantities; (Export Development and Investment Fund Act, 2000 (Act 582) Section 29)

commercial vehicle   includes a taxi, omnibus, passenger lorry or cargo lorry; (Road Traffic Act, 2004 (Act 683) Section 136)

Commercial vehicle   includes buses, coaches, trucks, lorries, tippers, vans, vehicles generally falling under H.S. Codes 87.02 and 87.04. [As Inserted by the Customs, Excise and Preventive Service (Management) (Amendment) Act, 1998 (Act 552) s.3(b).]

commercial water use   means the abstract and use of water for independent projects that rely on their own water production works; (Water Use Regulations, 2001 (LI 1692) Regulation 25)

commission   means a commission of inquiry or a committee of inquiry; (Public Office Holders (Declaration of Assets and Disqualification) Act 1998 (Act 550) Section 14)

Commission   means Energy Commission (Energy Efficiency Standards and Labelling (Non-ducted Air Conditioners and Self-Ballasted Fluorescent Lamps) Regulations, 2005 (LI 1815) regulation 12)

Commission   means Forestry Commission ; (Timber Resources Management Regulations, 1998 (LI 1649). Regulation 43)

Commission   means Public Utilities Regulatory Commission; (Public Utilities (Termination of Service) Regulations, 1999 (LI 1651). Regulation 10)

Commission   means the Commission established under section 1; (Atomic Energy Commission Act, 2000 (Act 588) Section 15)

Commission   means the Commission established under section 1; (Fair Wages and Salaries Commission Act, 2007 (Act 737) s. 31)

Commission   means the Commission on Human Rights and Administrative Justice; (Whistleblower Act, 2006 (Act 720) section 32)

Commission   means the Electoral Commission established by the Electoral Commission Act, 1993 (Act 451); (District Assembly Elections Act, 1994 (Act 473) Section 12)

Commission   means the Electoral Commission. (Public Elections (Registration of Voters) Regulations, 1995 (CI 12) Reg. 28)

Commission   means the Electoral Commission.[As amended by the Presidential Elections (Amendment) Act, 1996 (Act 520), s.(b)] (Presidential Elections Law, 1992 (PNDCL 285) Section 7)

Commission   means the Electoral Commission; (Political Parties Act, 2000 (Act 574) Section 33)

Commission   means the Electoral Commission; (Public Elections Regulations, 1996 (CI 15) reg. 48)

Commission   means the Energy Commission established under section 1 of the Act; (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

Commission   means the Energy Commission established under section 1 of the Act; (Energy Commission Act, 1997 (Act 541) Section 57)

Commission   means the Energy Commission established under section 1 of the Act; (Electricity (Technical and 0perational) Rules, 2002 (LI 1702). Rule 43)

Commission   means the Energy Commission established under section 1 of the Act; (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

Commission   means the Forestry Commission established under Act 453; (Timber Resources Management Act, 1997 (Act 547) Section 20)

Commission   means the Forestry Commission established under section 1 of this Act, (Institute of Professional Studies Act, 1999 (Act 566) Section 32)

Commission   means the Ghana AIDS Commission established under section 1; (Ghana Aids Commission Act, 2002 (Act 613) Section 19)

Commission   means the Ghana Atomic Energy Commission; (Radiation Protection Instrument, 1993 (LI 1559). Regulation 16)

Commission   means the Interim National Electoral Commission established under section 1 of the Interim National Electoral Commission Law, 1991 (PNDCL 271); (Representation of the People Law, 1992 (PNDCL 284))

Commission   means the Interim National Electoral Commission; (Public Elections (Parliament) Regulations, 1992 (LI 1537) Regulation 44)

Commission   means the Lands Commission; (Lands Commission Act, 1994 (Act 483) section 29)

Commission   means the Lands Commission; (Office of the Administrator of Stool Lands Act, 1994 (Act 481) Section 18)

Commission   means the Minerals Commission established under section 1 of this Act; (Minerals Commission Act, 1993 (Act 450) Section 20)

Commission   means the National Commission for Democracy; (District Assembly Elections (Registration of Voters) Regulations, 1988, (LI 1397). Regulation 17)

Commission   means the National Development Planning Commission; (Local Government Act, 1993 (Act 462) Section 162)

Commission   means the National Insurance Commission established under section 1 of this Act; (Insurance Act, 2006 (Act 724) section 211)

Commission   means the National Insurance Commission; (Insurance Law, 1989 (PNDCL 227) Section 73)

Commission   means the National Labour Commission established under section 135 of this Act; (Labour Act, 2003 (Act 651) Section 175)

Commission   means the National Reconciliation Commission established in section 1; (National Reconciliation Commission Act, 2002 (Act 611) Section 26)

Commission   means the Securities and Exchange Commission established under the Securities Industry Law 1993, (PNDCL 333) its successor and assigns; (Securities and Exchange Commission Regulations, 2003 (LI 1728) Regulation 63)

Commission   means the Securities and Exchange Commission established by the Securities Industry Law 1993 (PNDCL 333) as amended; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

Commission   means the Securities Regulatory Commission established by section 1; (Securities Industry Law, 1993 (PNDCL 333) section 142)

Commission   means the State Enterprises Commission; (Subvented Agencies Act, 2006 (Act 706) section 19)

Commission   means the Water Resources Commission; (Water Use Regulations, 2001 (LI 1692) Regulation 25)

Commission   means the Postal and Courier Services Regulatory Commission established under section 1; (Postal and Courier Services Regulatory Commission Act, 2003 (Act 649) Section 56)

Commission   means the Public Utilities Commission established under section 1 of this Act; (Public Utilities Regulatory Commission Act, 1997 (Act 538) Section 49)

Commission   means the Securities and Exchange Commission established under the Law; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

commission of inquiry   includes a committee of inquiry; (Constitution of the Republic of Ghana 1992, article 295. (1))

Commissioner   means the chief executive of the National Insurance Commission appointed under section 12 (1); (Insurance Act, 2006 (Act 724) section 211)

 

Commissioner   means the Commissioner or Trade Testing appointed under paragraph 3 of these Regulations. (National Vocational Training Board (Trade Testing) Regulations, 1971 (LI 715). Paragraph 9)

Commissioner   means the Commissioner responsible for Trade. (Meat Marketing Board Decree, 1972 (NRCD 42) Section 15)

Commissioner   means the Commissioner responsible for Transport and Communications. (Fishing Boats (Certificate of Competency as Skippers and Secondhands) Regulations, 1972 (LI 770). Regulation 20)

 

Commissioner   means the Commissioner responsible for Transport; (Merchant Shipping (Navigational Warnings and Distress Signals) Rules, 1972 (LI 769). Rule 3)

Commissioner   means the Commissioner responsible for Transport; (Road Traffic Regulations, 1974 (LI 953). Regulation 94))

Commissioner   means the Commissioner responsible, for Labour, Social Welfare and Co-operatives; (Management Development and Productivity Institute Instrument, 1976 (LI 1077). Paragraph 20)

Commissioner   has the meaning in section 113; (Internal Revenue Act, 2000 (Act 592) Section 167)

Commissioner   has the same meaning as in the Income Tax Decree, 1975 (SMCD 5); (Petroleum Income Tax Law, 1987 (PNDCL 188) Section 38)

Commissioner  means Commissioner of CEPS; Customs and Excise (Petroleum Taxes and Petroleum Related Levies) Act, 2005 (Act 685) Section 9)

Commissioner  means Commissioner of the Customs, Excise and Preventive Service. (Trade Marks Act, 2004 (Act 664) section 33)

Commissioner  means Commissioner of the Customs, Excise and Preventive Service; (Customs, Excise and Preventive Service (Automation) Regulations, 2002, (LI 1704). Regulation 14)

Commissioner   means Commissioner responsible for Agriculture; (Seeds (Certification and Standards) Decree, 1972 (NRCD 100) Section 9)

commissioner   means Commissioner responsible for Finance; (National Mortgage, Financing and Guarantee Scheme Decree, 1976 (SMCD 23) section 37)

Commissioner   means Commissioner responsible for Finance; (National Weekly Lotto (Coupons) Regulations, 1978 (LI 1175). Regulation 17)

Commissioner   means Commissioner responsible for Housing. (Public Servants (Housing Loans Scheme) Decree, 1975 (NRCD 319) Section 26)

Commissioner   means Commissioner responsible for Local Government; (Omnibus Services Decree, 1972 (NRCD 71) Section 37)

Commissioner   means Commissioner responsible for Shipping; (Merchant Shipping (Radio) Rules, 1975 (LI 1018). Rule 31)

Commissioner   means the Commissioner of C.E.P.S.; (Free Zone Regulations, 1996 (LI 1618). Regulation 35)

Commissioner   means the Commissioner of Custom, Excise, and Preventive Service; (Free Zone Act, 1995 (Act 504) section 43)

Commissioner   means the Commissioner of Customs, Excise and Preventive Service; (Export and Import Act, 1995 (Act 503). Section 15)

Commissioner  means the Commissioner of Customs, Excise and Preventive Service; (Debt recovery (Tema Oil Refinery Company) Fund Act, 2003 (Act 642) Section 16)

Commissioner   means the Commissioner of Income Tax; (Casino Revenue Tax Decree, 1973 (NRCD 200) Section 11)

Commissioner   means the Commissioner of Insurance; (Insurance Law, 1989 (PNDCL 227) Section 73)

Commissioner   means the Commissioner of Internal Revenue (Minerals (Royalties) Regulations, 1987 (LI 1349). Regulation 10)

Commissioner  means the Commissioner of Internal Revenue appointed under section 8 of the Internal Revenue Service Law, 1986 (PNDCL 143); (Stamp Duty Act, 2005 (Act 689) Section 50)

Commissioner  means the Commissioner of Internal Revenue. (Internal Revenue (Registration of Business) Act, 2005 (Act 684) Section 10)

Commissioner  means the Commissioner of Value Added Tax; (Value Added Tax Act, 1998 (Act 546) Section 76)

Commissioner   means the Commissioner of Value Added Tax appointed under section 44 of the Value Added Tax Act 1998, (Act 546); (Communications Service Tax Act 2008 (Act 754) s. 16)

Commissioner  means the Commissioner responsible for Agriculture; (Ghana Oil Palm Development Corporation Instrument, 1975 (LI 1000). Section 27)

Commissioner  means the Commissioner responsible for Defence; (Ghana Legion Decree, 1974, (NRCD 285) Section 26)

Commissioner  means the Commissioner responsible for Economic Planning; (Ghanaian Enterprises Development Decree, 1975 (NRCD 330) Section 22)

Commissioner  means the Commissioner responsible for Education;  (Ghana Institute of Languages Decree, 1969 (NLCD 324) para. 15)

Commissioner  means the Commissioner responsible for Education; (National Museum Decree, 1969, (NLCD 387) para. 30)

Commissioner  means the Commissioner responsible for Finance. (National Savings and Credit Bank Decree, 1972 (NRCD 38) Section 22)

Commissioner  means the Commissioner responsible for Finance; (Custom House Agents (Licensing) Decree, 1978 (SMCD 188) section 8)

Commissioner  means the Commissioner responsible for Health. (Mental health Decree, 1972 (NRCD 30) Section 30)

Commissioner  means the Commissioner responsible for Health; (Centre for Scientific Research Into Plant Medicine Decree, 1975 (NRCD 344) Section 24)

Commissioner  means the Commissioner responsible for Health; (Nurses and Midwives Decree, 1972 (NRCD 117) Section 40)

Commissioner  means the Commissioner responsible for Information;  (National Film and Television Institute Decree, 1978 (SMCD 151)  section 18)

Commissioner  means the Commissioner responsible for Internal Affairs; (Gambling Machines Decree, 1973 (NRCD 174) Section 20)

Commissioner  means the Commissioner responsible for Internal Affairs. (Casino Licensing Decree, 1975 (NRCD 320) Section 9)

Commissioner  means the Commissioner responsible for Lands and Mineral Resources; (Diamonds Decree, 1972 (NRCD 32) Section 16)

Commissioner  means the Commissioner responsible for Lands; (Trees and Timber Decree, 1974 (NRCD 273) Section 18)

Commissioner  means the Commissioner responsible for Local Government; (Immovable Property Rate Regulations, 1975 (LI 1049). Regulation 16)

Commissioner  means the Commissioner responsible for shipping; (Merchant Shipping (Life Saving Appliances) Rules, 1975 (LI 1010). Regulation 36)

Commissioner  means the Commissioner responsible for shipping; (Merchant Shipping (Carriage of Grain) Rules, 1974 (LI 949). Rule 22)

commissioner  means the Commissioner responsible for Shipping; (Merchant Shipping (Fire Appliances) Rules, 1974 (LI 865). Rule 49)

Commissioner  means the Commissioner responsible for Sports  (Sports Decree, 1976 (SMCD 54) section 45)

Commissioner  means the Commissioner responsible for Tourism; (Charter Flights and Tours Regulations, 1975 (LI 1050). Regulation 19)

Commissioner  means the Commissioner responsible for Tourism; (Ghana Tourist

Commissioner  means the Commissioner responsible for Trade. (Ghana Export Promotion Council Decree, 1969 (NLCD  396)  para. 16)

commissioner  means the Commissioner responsible for Transport and Communications; or any person duly authorised by him in that behalf; (Ghana Railway Corporation Decree, 1977 (SMCD 95) section 32)

Commissioner  means the Commissioner responsible for Transport and Communications. (Fishing Boats (Certificate of Competency as Skippers and Secondhands) Regulations, 1972 (LI 770). Regulation 20)

Commissioner  means the Commissioner responsible for Transport; (Right-hand Traffic Decree, 1973 (NRCD 212) Section 9)

Commissioner  means the Commissioner to whom responsibility for the Prisons Service is assigned by the National Redemption Council; (Prisons Service Decree, 1972 (NRCD 46)  Section 52)

Commissioner  means the P.N.D.C Secretary responsible for Industries, Science and Technology'. [As substituted by the Weights and Measures (Amendment) Law, 1992 (PNDCL 301) s. 1]. (Weights and Measures Decree, 1975 (NRCD 326)  Section 33)

Commissioner  means the person for the time being having charge of the Customs, Excise and Preventive Service; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340))

Commissioner  means the Statute Law Revision Commissioner appointed under section 1 of this Act; (Laws of Ghana (Revised Edition) Act, 1998 (Act 562) Section 18)

Commissioner means the Commissioner responsible for Transport; (Merchant Shipping (Navigational Warnings and Distress Signals) Rules, 1972 (LI 769). Rule 3)

Commissioner of Valuation   includes the person appointed under regulation 2 of these Regulations or any Valuation Officer or Technical Officer (Valuation) or a public officer authorised by the Commissioner of Valuation in writing to act in or on his behalf; (Immovable Property Rate Regulations, 1975 (LI 1049). Regulation 16)

committee   has the meaning assigned to it by sub-paragraph (2) of paragraph 10 of this Decree; (Co-operative Societies Decree, 1968 (NLCD 252) para. 69)

committee   means a person, committee or other representative authorised by law to protect the person or property or both of an incompetent and to act for him in matters affecting his person or property or both. An incompetent is a person under disability imposed by law; (Evidence Decree, 1975 (NRCD 323) Section 179)

Committee   means Grievance Review Committee; (Fair Wages and Salaries Commission Act, 2007 (Act 737) s. 31)

Committee   means any Committee appointed by the Council of the Exchange such as the Arbitration Committee or the Disciplinary Committee; (Stock Exchange (Ghana Stock Exchange) Membership Regulations, 1991 (LI 1510). Regulation 93)

committee   means committee of a District Assembly responsible for the environment and natural resources; (Wetland Management (Ramsar Sites) Regulations, 1999 (LI 1659). Regulation 10)

Committee   means the foster-care placement committee established under the Children's Act, 1998 (Act 560); (Child Rights Regulations, 2002 (LI 1705). Regulation 73)

Committee   means the Land Title Adjudication Committee established under section 22 of the Law; (Land title Registration Regulation, 1986 (LI 1341). Regulation 136)

Committee  means the National Seed Committee; (Seeds (Certification and Standards) Regulations, 1973 (LI 802). Regulation 21)

Committee   means the National Trade Testing Committee appointed under paragraph 2 of these Regulations. (National Vocational Training Board (Trade Testing) Regulations, 1971 (LI 715). Paragraph 9)

Committee   means the Pesticides Technical Committee provided for under section 30; (Pesticides Control and Management Act, 1996 (Act 528) Section 41)

Committee of Ministers   means the committee established in accordance with Article X.1 of the WAGP Treaty; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

Commonwealth country   means any of the members of the Commonwealth, other than Ghana, comprising the United Kingdom, Canada, Australia, New Zealand, India, Pakistan, Ceylon, the Federation of Malaysia, the Federation of Nigeria, the Republic of Cyprus, Sierra Leone and any other country for the time being recognized as a member; (Interpretation Act, 1960 (CA 4) Section 32)

Communication Pipe   means that portion of the service pipe between the main and the boundary of the premises which it supplies. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

Communication service   includes the provision of a service through a communications system for the transmission or routing of signals or a combination of these functions; (Communications Service Tax Act 2008 (Act 754) s. 16)

 

communication service provider   means a person licensed, authorised or required to be licensed to provide communication services by the National Communications Authority under section 13 and 14 of the National Communications Authority Act, 1996 (Act 524); (Communications Service Tax Act 2008 (Act 754) s. 16)

communication to the public   means the transmission, other than broadcasting, by wire or without wire, of the images or sounds or both of a work, a performance or a sound recording in such a way that the images or sounds can be perceived by persons outside the normal circle of a family and its closest social acquaintances at a place or places so distant from the place where the transmission originates that without the transmission, the images or sounds would not be perceivable irrespective of whether the person can receive images or sounds at the same place and time, or at different places or times individually chosen by them; (Copyright Act, 2005 (Act 690). Section 76)

communications   means any transmission, emission, or reception of signs, signals, writing, images, sounds or intelligence of any nature through a communications system; (National Communications Authority Act, 1996 (Act 524) section 44)

communications equipment   means any equipment or apparatus for the purpose of or intended to be used for communications as part of or comprising a communications system; (National Communications Authority Act, 1996 (Act 524) section 44)

communications service   includes the provision of any such service through a communications system for the transmission or routing of signals or a combination of these functions, (National Communications Authority Act, 1996 (Act 524) section 44)

communications station   means one or more transmitters or receivers or a combination of transmitters and receivers including the accessory equipments necessary at one location for carrying out communications service; (National Communications Authority Act, 1996 (Act 524) section 44)

communications system   means a system for the conveyance through the agency of electric, magnetic, electro-magnetic, electro-chemical or electro-mechanical energy, light energy of—

(a) speech, music and other sounds;

(b) visual images;

(c) signals serving for imparting (whether as between persons and things) of any matter in the form of sounds or visual images;

(d) signals serving for the actuation or control of machinery or apparatus; and

(c) includes communications equipment situated in ghana; and

(i) connected to but not comprised in a communications system; or

(ii) connected to and comprised in a communications system which extends beyond the boundaries of ghana; (National Communications Authority Act, 1996 (Act 524) section 44)

Communications system   means a system for the conveyance through the agency of electric, magnetic, electro-magnetic, electro-chemical or electro-mechanical energy or light energy of

(a) speech, music and other sounds;

(b) visual images;

(c) signals serving for imparting whether as between persons and things of a matter in the form of sounds or visual images;

(d) signals serving for the actuation or control of machinery or apparatus; and communications equipment situated in Ghana; and

(i) connected to but not comprised in a com­munications system; or

   (ii) connected to and comprised in a communications system which extends beyond the boundaries of Ghana. (Communications Service Tax Act 2008 (Act 754) s. 16)

Communications, communications equipment, communications services   communications station  and  communications systems , have the same meaning as provided under the Act; (National Communications Regulations, 2003 (LI 1719) Regulation 184)

community   includes any body or group of persons, having a common tribal or racial origin or because of their birth or upbringing in any Region, locality or place whether in Ghana or any other country, associating together in Ghana; Avoidance of Discrimination Act, 1957 (NO. 38 OF 1957). Section 2

community   means a group of households who refer to their settlement by the same name; (Community Water and Sanitation Agency Act, 1998 (Act 564) Section 22)

Community Health Insurance and Planning Services   means an arrangement by which members of a community establish and manage health care facilities for the benefit of members of the community and for the purpose of improving the health status of the members; (National Health Insurance Regulations, 2004 (LI 1809). Regulation 63)

community management   means the management by one or more communities or sections of these communities of their safe water supply and related sanitation facilities including the ownership, planning, operation and maintenance and collection of revenues to pay recurrent costs; (Community Water and Sanitation Agency Act, 1998 (Act 564) Section 22)

community right of space   means a road, street, foot path, pavement, passenger terminal, parking area, any public right of way, school ground, hospital ground, open space, cemetery, playing field, square, durbar ground, market place, public place of assembly, or any space or ground or area for public or community use that exists or is so designated in an approved settlement plan or under the provision of any law; (Local Government Act, 1993 (Act 462) Section 162)

community service   means community service as determined by the Court in consultation with the Minister responsible for Social Welfare; (Insolvency Act 2006 (Act 708) s. 77)

 

Compact   means the Millennium Challenge Compact made between the United States of America, acting through the Millennium Challenge Corporation, a United States Corporation and the Government of the Republic of Ghana; [As  substituted by Millennium Development Authority (Amendment) Act, 2006 ( Act 709 s.12](Millennium Development Authority Act, 2006 (Act 702) s. 26)

Compact Term   means five years commencing from the date of Entry into Force of the Compact unless earlier terminated under the Compact; [As  substituted by Millennium Development Authority (Amendment) Act, 2006 ( Act 709 s.12](Millennium Development Authority Act, 2006 (Act 702) s. 26)

Companies Code   means the Companies Code 1963 (Act 179);   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

 

Companies Code   means the Companies Code, 1963 (Act 179) as amended; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

 

Companies Code   means the Companies Code, 1963 (Act 179); (Insurance Act, 2006 (Act 724) section 211)

Companies Code   means the Companies Code 1963 (Act 179);   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

company   has the same meaning as in the Companies Code, 1963 (Act 179); (Bodies Corporate (Official Liquidations) Act, 1963 (Act 180) Section 66)

Company   means any body corporate being a moneylender; (Moneylenders Ordinance, 1951 (Cap 176) s. 2)

company   has the same meaning as in the Companies Code, 1963 (Act 179); (Stock Exchange (Ghana Stock Exchange) Membership Regulations, 1991 (LI 1510). Regulation 93)

Company   has the same meaning as is assigned to it in the Companies Code, 1963 (Act 179); (Securities Industry Law, 1993 (PNDCL 333) section 142)

company   includes any company or corporation incorporated in Ghana or elsewhere and a company carrying on business in partnership with any other person; (Registration of Business Names Act, 1962 (Act 151) Section 17)

company   includes any company registered or required to be registered under the provisions of the Companies Ordinance, any corporation incorporated by law and any firm or partnership; (Motor Vehicles (Third Party Insurance) Act, 1958 (NO. 42 OF 58) Section 2)

Company   includes any partnership or association whether corporate or unincorporate, and whether the purposes thereof be or be not the carrying on of any trade or business, and whether it be in course of formation or be actually formed, or be in course of dissolution, winding-up, or liquidation. (Criminal Code, 1960, Act 29, s 2)

Company, a    is in course of formation as soon as any act is done for the purpose of forming it; and it is immaterial whether or not it be at any time actually formed. (Criminal Code, 1960, Act 29, s 2)

company   means a body corporate formed and registered under this Code or an existing company (Companies Code, 1963 (Act 179) First Schedule)

company   means a body corporate registered under the Companies Code, 1963 (Act 179) or a partnership registered under the Incorporated Partnership Act, 1962 (Act 152); (Ghana Shipping Act, 2003 (Act 645) Section 481)

company   means a body corporate registered under the Companies Code, 1963 (Act 179), or a partnership registered under the Incorporated Partnership Act, 1962 (Act 152) which has assumed the responsibility for the operation of a ship from the owner of the ship and which has agreed to take over all the duties and responsibilities imposed by the International Safety Management Code; (Ghana Maritime Security Act, 2004 (Act 675) Section 74)

company   means a body corporate wherever incorporated; [As Inserted by the Minerals and Mining (Amendment) Act, 1994 (Act 475), s. 1 (c)] (Minerals and Mining Law, 1986 (PNDCL 153) Section 84)

company  means a company limited by shares and registered under the Companies Code, 1963 (Act 179); (Statutory Corporations (Conversion to Companies) Act, 1993 (Act 461) section 9)

company   means a company or corporation incorporated in Ghana or elsewhere; (Internal Revenue Act, 2000 (Act 592) Section 167)

company   means any person, firm, body corporate, registered or incorporated in Ghana under the provisions of the Companies Code, 1963 (Act 179); (Petroleum Income Tax Law, 1987 (PNDCL 188) Section 38)

Company   means the Home Finance Company Limited; (Home Mortgage Finance Law, 1993 (PNDCL 329) Section 11)

Company   means the owner of the ship or any other organisation or person such as the manager, or the bareboat charterer, who has assumed the responsibility for operation of the ship from the shipowner and who, on assuming that responsibility, has agreed to take over the duties and responsibilities imposed on the company by these Regulations; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

Company   means the West African Gas Pipeline Company Limited (WAGP Company) and includes its successors; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

company limited by shares, company limited by guarantee, unlimited company, public company and private company   shall have the meanings assigned to them in section 9 of this Code. (Companies Code, 1963 (Act 179) First Schedule)

company security officer   means the person on board the ship, who is accountable to the master, and designated by the company as responsible for the security of the ship including the implementation and maintenance of the ship security plan, and for liaising with the port facility security officer; Ghana Maritime Security Act, 2004 (Act 675) Section 74)

Compartment   means a hold or a cargo space bounded by bulkheads at each end and having decks above and below; (Merchant Shipping (Carriage of Grain) Rules, 1974 (LI 949). Rule 22)

compartment   means the part of a building separated from other parts of the building by compartment walls and/or floors and includes in some circumstances the roof space above the top storey if the storey is a compartment; (National Building Regulations 1996, (LI 1630). Regulation 56)

Compensation Board   means a board appointed under section 14; (Infectious Diseases Ordinance,1951 (Cap 78) s. 2)

 

competent authority   means a person who has full powers of a country to either allow or refuse the transfer of a convicted person; (Transfer of Convicted Persons Act, 2007 (Act 743 s. 19)

competent authority   means in relation to Ghana, the Director General and in relation to any other country the authority responsible under the law of that country for promoting the safety of civil aviation; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

competent authority   means the body or person vest with authority for the purpose concerned; (Fisheries Act, 2002 (Act 625) Section 140)

competent forest authority   means a forest officer with the rank not below Assistant District Manager who is able to take decisions on behalf of the Executive Director of the Forest Services Division or the Chief Executive of the Forestry Commission. [As inserted by the Forest Protection (Amendment) Act, 2002 (Act 624), s.1(c)] (Forest Protection Decree, 1974 (NRCD 243) Section 10)

competent police authority   means with respect to any particular provision of Part XII any police officer who with the sanction of the Commissioner of Police executes the duties or exercises the powers assigned to such authority under such provision; (Criminal Procedure Code, 1960, (Act 30). Section 414)

complainant   includes a person authorised by a complainant to act on behalf of that complainant;   (National Identity Register Act, 2008 (Act 750) s. 75)

complainant   means a company that is aggrieved by the decision of the Authority in respect of the detention of the company's ship. (Ghana Maritime Security Act, 2004 (Act 675) Section 47(5)

complainant   means a person who is or has been in a domestic relationship with a respondent and is or has been subjected or allegedly subjected to an act of domestic violence and who makes a complaint to the police; (Domestic Violence Act 2007 Act 732 s. 42)

complaint   means the allegation that any named person has committed an offence, made before a magistrate for the purpose of moving him to issue a process under this Code; (Criminal Procedure Code, 1960, (Act 30). Section 414)

complementary food  or  food complement   means any food substitute or alternative to breast milk suitable as a compliment to breast-milk or to infant formula, when either becomes insufficient to satisfy the nutritional requirements of the infant; (Breastfeeding Promotion Regulations, 2000 (LI 1667). Regulation 16)

Completion Date   has the meaning given to it in the International Project Agreement; (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2(3)

compound   means to mix an ingredient or material with spirits, but does not include methylating; (Liquor Licensing Act, 1970 (Act 331) Section 22)

Compound   means to mix an ingredient or material with spirits, but does not include the mixing of ethyl alcohol or other substances with spirits to render them unfit for use as a beverage; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340))

Compounding    A person compounds a crime if he offers or agrees to forbear from prosecuting or giving, evidence against a person on a criminal charge, in consideration of money, or of any valuable thing, or of any advantage whatsoever to himself to any other person. (Criminal Code, 1960 (Act 29) Section 235)

Comptroller   means the Comptroller of Customs and Excise or an officer appointed by him to exercise his functions under this Decree. (Cocoa Duty Decree, 1974 (NRCD 265) Section 6)

Comptroller   means the Comptroller of Customs and Excise; (Custom House Agents (Licensing) Decree, 1978 (SMCD 188) section 8)

Comptroller   means the Comptroller of Customs and Excise; (Customs and Excise (Tobacco) Regulations, 1976 (LI 1074). Regulation 14)

computer   is an electronic device that accepts data and processes it into information under a given set of instructions. (Customs, Excise and Preventive Service (Automation) Regulations, 2002, (LI 1704). Regulation 14)

computer resources   means a physical device, internal system component, file network connection and memory area connected to a computer system which is of limited availability;   (National Identity Register Act, 2008 (Act 750) s. 75)

computer system   includes an electronic, magnetic, optical, electron-chemical or other data processing device, the physical components and any removable storage medium that is connected to the device or a group of inter-connected or related devices, one or more of which is capable of

(a) containing data, or

(b) performing a logical, arithmetic or any other function in relation to data;    Credit Reporting Act, 2007 (Act 726) s.61)

 

computer system   in relation to a central depository, means a computer   system established by a central securities depository which forms part of the system for the central handling of securities and which consists of

(i) the central equipment comprising hardware and software associated with that hardware, located at the premises of the central depository, and

(ii) the terminals located at the premises of the users. (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

computer system   includes an electronic, magnetic, optical, electrochemical or other data processing device, the physical components and any removable storage medium that is connected, to the device or a group of inter-connected or related devices, one or more of which is capable of

(a) containing data, or

(b) performing a logical, arithmetic or any other function in relation to data; (Anti-Money Laundering Act 2008 (Act 749) s. 51

computer system   means the set of computer hardware, computer soft­ware and peripheral equipment for use by the Authority;   (National Identity Register Act, 2008 (Act 750) s. 75)

concerned with    means

(a) to send to, take to, consent to the taking to or receive at any place, any person for the performance of female genital mutilation; or

(b) to enter into an agreement whether written or oral to subject any of the parties to the agreement or any other person to the performance of female genital mutilation. (Criminal Code (Amendment) Act, 2007 (Act 741 s. 1(3)

concession   means any instrument whereby any right, title or interest in or to land, or in or to minerals, timber, rubber, or other products of the soil in or growing on any land or the option of acquiring any such right, title or interest purports to be granted or demised by a native, but does not include an assignment or sub-demise of the whole or any part of the rights granted by any concession [As amended by Concessions (Amendment) Ordinance, 1955 (No. 21 of 1955), s. 2]. (Concessions Ordinance, 1951 (Cap 136) s 2)

concessions   and  certificate of validity  have the same meanings assigned to them by section 17 of the Concessions Act, 1962 (Act 124). (State Gold Mining Corporation (Acquisition of Assets) decree, 1967 (NLCD 204) para. 6)

concordat   means agreement. (As amended by Banking (Amendment) Act, 2007 (Act 738) s.35)(c)

concurrent   wrongs means the wrongs of two or more persons which result in the same damage to another person; (Civil Liability Act, 1963 (Act 176) Section 4)

concurrent wrongdoers   means wrongdoers who are responsible for the same damage to another person whether by reason of the same or several wrongs. (Civil Liability Act, 1963 (Act 176) Section 4)

conditional sale agreement   means an agreement for the sale of goods under which the purchase price or part of it is payable by instalments, the property in the goods is to remain in the seller notwithstanding that the buyer is to be in possession of the goods and under which certain conditions specified in the agreement are to be fulfilled by the buyer; (Hire-Purchase Decree, 1974 (NRCD 292) Section 24)

conduct   includes all active and passive behaviour, both verbal and non-verbal; (Evidence Decree, 1975 (NRCD 323) Section 179)

conduct   includes promote, organize and operate a game of lotto; "coupon" includes a ticket and any form issued by the Authority and which has a cover price and contains the numbers to be drawn in a National Lotto which are to be marked in permutations of the  purchaser's choice; (National Lotto Act, 2006 (Act 722) section 56)

confidential   a communication is "confidential" if not intended to be disclosed, and made in a manner reasonably calculated not to disclose its contents, to third persons other than those to whom disclosure is in furtherance of the client's interest in seeking professional legal services or those reasonably necessary for the transmission of the communication. (Evidence Decree, 1975 (NRCD 323) Section 100(1)

confirmer   in relation to security means a person who or a bank which confirms letters of credit or bills; (Public Procurement Act, 2003 (Act 663) Section 98)

congested area   in relation to a city, town or settlement, means any area which is substantially used for residential, industrial, commercial or recreational purposes; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

connected   means electrically connected; (Merchant Shipping (Radio) Rules, 1975 (LI 1018). Rule 31)

connected lending or lending to related parties   means taking a financial exposure in respect of

(a) directors or significant shareholders,

(b) firms or companies in which a director or a significant shareholder is interested, directly or indirectly as director, controlling shareholder, partner, proprietor, employee or guarantor,

(c) holding or subsidiary companies of the company in which a director or significant shareholder is interested, directly or indirectly, as director, controlling shareholder, partner, proprietor, employee or guarantor; (Banking Act, 2004 (Act 673) Section 90)

conservation area   means any area protected by law and administered to conserve natural resources, by the Forestry Department, Department of Game and Wildlife or by a District Assembly with the technical assistance of these Departments; (Control and Prevention of Bushfires Law, 1990 (PNDCL 229) Section 14)

conservator   means a person who performs the function of a conservator as specified in this Act; (As amended by Banking (Amendment) Act, 2007 (Act 738) s.35)(c)

consideration   received, in relation to the realisation of a chargeable or depreciable asset has the meaning in section 100; (Internal Revenue Act, 2000 (Act 592) Section 167)

consideration in relation to a supply of goods or services   means the total amount in money or kind paid or payable for the supply by any person, directly or indirectly, including any duties, levies, fees and charges paid or payable on, or by reason of, the supply other than the tax, reduced by any discounts or rebates allowed and accounted for at the time of the supply. (Value Added Tax Act, 1998 (Act 546) Section 76)

Consolidated Fund   means the Consolidated Fund of the Republic of Ghana; (Financial Administration Act, 2003 (Act 654) Section 74)

Constituency   means one of the constituencies into which Ghana is for the time being divided pursuant to the provisions of paragraph 1 of the Representation of the People's Decree, 1968 (NRCD 255). [As inserted by the Ghana Legion (Amendment) Decree, 1975 (SMCD 7), s. 2]  (Ghana Legion Decree, 1974, (NRCD 285) Section 26)

constituency   means one of the constituencies into which Ghana is for the time being divided  (Referendum Decree, 1977 (SMCD 143). Section 34)

constituency  means one of the constituencies into which Ghana is for the time being divided; (Representation of the People Law, 1992 (PNDCL 284))

Constituent institution   means the College of Technology Education, Kumasi and the College of Agricultural Education, Mampong Ashanti; (University of Education, Winneba Act 2004 (Act 672) section 29)

Constitution   means the Constitution of Ghana, 1992; (Courts Act 1993 (Act 459) Section 117)

Constitution  means the Constitution of the Republic of Ghana; (Internal Revenue Act, 2000 (Act 592) Section 167)

Constitution   means the Constitution of the Republic of Ghana; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

constitution of a scheme   has the same meaning as in section 142 of the Law; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

constitution of a scheme   in the case of a unit trust means the trust deed and in the case of mutual fund means the regulations of the mutual fund;[As inserted by Securities Industries (Amendment) Act, 2000 ( Act 590) s.12(a)] (Securities Industry Law, 1993 (PNDCL 333) section 142)

constitutional instrument   means an instrument made under a power conferred by this constitution; (Constitution of the Republic of Ghana 1992, article 295. (1))

construction and use requirements   means requirements, whether applicable generally or at specified times or in specified circumstances, imposed under this Act. (Road Traffic Act, 2004 (Act 683) Section 91)

Construction Expenditure   has the meaning given to it in the International Project Agreement; (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2(3)

constructional hearth   means a hearth that forms part of the structure of a building; (National Building Regulations 1996, (LI 1630). Regulation 94)

consular officer   means consul-general, consul, vice-consul, consular agent, or any person for the time being authorised to discharge the duties of consul-general, consul or vice-consul; (Interpretation Act, 1960 (CA 4) Section 32)

consular officer   means a Consular-General, Consul, Vice-Consul and includes any person authorised for the time being to exercise consular functions; (Consular Fees Act, 1964 (Act 231) Section 11)

consular officer  means a person discharging the duties of a consular officer on behalf of the Government and when used in relation to any other country, means the officer recognised by the Government as a consular officer of that other country; (Ghana Shipping Act, 2003 (Act 645) Section 481)

consultancy services  means services which are of an intellectual and advisory nature provided by firms or individuals using their professional skills to study, design and organise specific projects, advise clients, conduct training or transfer knowledge; (Public Procurement Act, 2003 (Act 663) Section 98)

consultant  means a person, natural or corporate, dealing in the provision of services including consultancy services; (Public Procurement Act, 2003 (Act 663) Section 98)

consumer  customer  or  subscriber  means any individual or body corporate or unincorporated who wishes to be provided with any relevant communications service by an operator and who is responsible for payment of all charges and rentals. (National Communications Regulations, 2003 (LI 1719) Regulation 184)

consumer  means a person or his successor in interest that purchases or receives electric power or gas for consumption and not for delivery or resale to others, including a person that owns or occupies premises where electric power or gas is supplied; (Energy Commission Act, 1997 (Act 541) Section 57)

consumer  means a person or his successor who purchases, receives or makes use of any service provided by a public utility and does not deliver or resell the service to others; (Public Utilities Regulatory Commission Act, 1997 (Act 538) Section 49)

consumer  means a person who is supplied with energy by the  Corporation or whose premises are for the time being connected for the purposes of a supply of energy by the Corporation; (Electricity Corporation of Ghana (Power Tariffs) Regulations, 1975 (LI 1014). Regulation 4)

consumer or customer  means any person who is, or wishes to be provided with any relevant communications service by an operator; (National Communications Authority Act, 1996 (Act 524) section 44)

Consumer Price Index    means the basis of determining the inflation rate; (Customs and Excise (Duties and other Taxes) (Amendment) Act, 2007 (Act 739) s.3)

contained water  means underground streams, water upon the surface of the earth in bounds created naturally or artificially and the sub-flow of the water; (Water Resources Commission Act, 1996 (Act 522) Section 37)

container  means any box, basket, pot, package, case or other receptacle or covering; (Prevention and Control of Pests and Diseases of Plants Act, 1965 (Act 307) Section 16)

container  means any form of packaging products for sale including wrappers; (Breastfeeding Promotion Regulations, 2000 (LI 1667). Regulation 16)

continental shelf  or  the exclusive economic zone  means any area declared by any enactment for the time being in force as the continental shelf or the exclusive economic zone of the Republic; (Minerals and Mining Law, 1986 (PNDCL 153) Section 84)

contingent liabilities   includes liabilities that are contingent upon the occurrence of an event that affect guarantees and other credit enhancing instruments issued by a person in favour of another person; "credit bureau" means an institution licensed under this Act to carry out credit bureau activities;    Credit Reporting Act, 2007 (Act 726) s.61)

continuance rights  means the right of a customer who has financed the development of a network to obtain a refund of part of the investment from the supplier for subsequent connection of other customers to the developed network; (Electricity (Technical and 0perational) Rules, 2002 (LI 1702). Rule 43)

Continuous Vent  means a continuation of a vertical waste pipe above the connection of the waste fitting. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

contract  means a contract for or relating to the purchase or sale of securities; (Stock Exchange (Ghana Stock Exchange) Membership Regulations, 1991 (LI 1510). Regulation 93)

contract  means a timber utilization contract entered into under this Act; (Timber Resources Management Act, 1997 (Act 547) Section 20)

Contract area  means an area of Land in respect of which a timber utilization contract has been granted; (Timber Resources Management Regulations, 1998 (LI 1649). Regulation 43)

Contract of Apprenticeship  means a contract of apprenticeship as specified under the provisions of regulation 13 of these Regulations; (National Vocational Training Board (Apprentice Training) Regulations, 1978 (LI 1151). Regulation 42)

Contract of carriage  applies only to contracts of carriage covered by a bill of lading or any similar document of title, in so far as such document relates to the carriage of goods by sea, including any bill of lading or any similar document as aforesaid issued under or pursuant to a charter-party from the moment at which such bill of lading or similar document of title regulates the relations between a carrier and a holder of the same. (Bills of Lading Act, 1961 (Act 42) schedule, Section 1)

contract of employment   means a contract of service whether express or implied, and if express whether oral or in writing; (Labour Act, 2003 (Act 651) Section 175)

contract of guarantee   means a contract, either to guarantee the performance of the hirer's or buyer's obligations under the hire-purchase or conditional sale agreement, or to indemnify the owner or seller against any loss which he may incur in respect of that agreement; (Hire-Purchase Decree, 1974 (NRCD 292) Section 24)

contract of sale of goods   has the meaning assigned to it in section 1; (Sale of Goods Act, 1962 (Act 137) Section 81)

Contracting State   means any State (including Ghana) which is a party to the Convention on International Civil Aviation signed at Chicago on the 7th December, 1944. (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

Contracting State   means any State that adheres to the Protocol; (Protocol on Patents and Industrial Designs within the framework of the Industrial Property Organization for English-Speaking Africa (ESARIPO) (Ratification) Law, 1985 (PNDCL 137) Section 2)

contractor   means any person which is a party to a Petroleum Agreement with the Republic and the Corporation made pursuant to section 5(4) of the Petroleum (Exploration and Production) Law, 1984 (PNDCL 84); (Petroleum Income Tax Law, 1987 (PNDCL 188) Section 38)

contractor   means any person, firm, body corporate or other entity which has entered into a petroleum agreement with the Republic and the Corporation pursuant to subsection (4) of section 5 of this Law; (Petroleum (Exploration and Production) Law, 1984 (PNDCL 84) Section 33)

contractor   means any person, firm, body corporate or other entity which has entered into a petroleum agreement with the State and the Corporation to engage in the exploration and production of petroleum pursuant to the Petroleum (Exploration and Production) Law, 1983; (Ghana National Petroleum Corporation Law, 1983 (PNDCL 64) Section 29)

contravention   in reference to an enactment, includes a failure to comply with it; (Interpretation Act, 1960 (CA 4) Section 32)

contribution   has the same meaning it has in the Act; (National Health Insurance Regulations, 2004 (LI 1809). Regulation 63)

contribution   means the amount of money paid by or on behalf of a member to a scheme for membership of the scheme; (National Health Insurance Act, 2003 (Act 650) Section 104)

contribution period   means where pay is paid to a worker—

(a) at the intervals of more than a fortnight, the month during which the pay is given;

(b) at intervals of more than a week but not more than a fortnight, the fortnight ending with the last day of the week in which the pay is given; and

(c) at intervals of a week or less, the week in which the pay is given; (Social Security Law, 1991 (PNDCL 247) Section 45)

contributions   in relation to any pension scheme means any payment, including an insurance premium, paid for the purposes of the scheme by or in respect of persons rendering services in respect of which pensions will or may become payable under the scheme, but does not include any payment in respect of two or more persons if the amount paid in respect of each of them is not ascertainable. (Companies Code, 1963 (Act 179) First Schedule)

Contributor   means a person who joins a Plan in accordance with section 23(2) and contributes to a Plan on his or her own behalf or on behalf of a minor or a person with disability; (Long-Term Savings Scheme Act, 2004 (Act 679) Section 50)

contributory   includes any person liable to contribute to the assets of a company in the event of its being wound up, and any person alleged to be a contributory for the purposes of all proceedings for determining, and all proceedings prior to the final determination of, the persons who are to be deemed to be contributories; (Bodies Corporate (Official Liquidations) Act, 1963 (Act 180) Section 66)

control areas   means airspace which has been notified as such and which extends upwards from a notified altitude;  (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

control station   means spaces in which radio equipment, main navigating equipment, central fire recording equipment or the emergency generator are located; (Merchant Shipping (Cargo Ship Construction and Survey) Rules, 1974 (LI  959). Rule 31)

Control station   includes those spaces in which radio, main navigating or central fire recording equipment or the emergency generator is located; (Merchant Shipping (Fire Appliances) Rules, 1974 (LI 865). Rule 49)

control zone   means airspace which has been notified as such and which extends upwards from the surface; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

controlled airspace   means control areas and control  zones; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

controller   in relation to a company means any person who is a shareholder controller, majority shareholder, controller or indirect controller; (Minerals and Mining (Amendment) Act, 1994 (Act 475), s. 1(c)

Controller   means the Controller of Apprenticeship appointed under the provisions of regulation 4 of these Regulations; (National Vocational Training Board (Apprentice Training) Regulations, 1978 (LI 1151). Regulation 42)

Controller and Accountant-General   means the person appointed by the President by or under the authority of this enactment or any officer acting on the authority of the Controller and Accountant-General; (Financial Administration Act, 2003 (Act 654) Section 74)

controlling interest   means an interest which amounts to more than 50% of the issued shares; (Securities and Exchange Commission Regulations, 2003 (LI 1728) Regulation 63)

controlling shareholding   means a direct or indirect holding in a bank

(a) which represents more than fifty per cent of the capital or of the voting rights, or

(b) which makes it possible to exercise a significant influence over the management of the bank in which a holding subsists; (Banking Act, 2004 (Act 673) Section 90)

Convention   means the Convention establishing the West African Examinations Council signed in Monrovia, Liberia, on the 23rd day of March, 1982; (West African Examinations Council Law, 1991 (PNDCL 255) Section 13)

Convention  means the Convention on the Regionalisation of the Nungua/Accra and the Abidjan Nautical Training Institutes adopted by the Third Ministerial Conference of West and Central African States on Maritime Transport, held in Accra, Ghana, from the 23rd to the 26th day of February, 1971; (Regional Maritime Academy Law, 1982 (PNDCL 33) Section 24)

Convention   means the Economic Community of West African States Convention on Small Arms and Light Weapons; (National Commission on Small Arms and Light Weapons Act, 2007 (Act 736) s.18)

 

Convention   means the International Convention for the Safety of life at Sea, done at London on 1 November 1974, and includes—

(a) the Annex and Appendix to the Convention,

(b) amendments of the Convention, and

(c) protocols to the Convention; (Ghana Maritime Security Act, 2004 (Act 675) Section 74)

Convention   means the International Convention on Standards of Training Certification and Watchkeeping for Seafarers, 1978 STCW as amended; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

Convention   means the revised Convention establishing the West African Examinations Council signed in Accra on 12th June, 2003; (The West African Examinations Council Act, 2006 (Act 719) section 15)

Convention Country   means a country, the Government of which is a party to the Load Line Convention or a territory of such country to which the Convention extends; (Ghana Shipping Act, 2003 (Act 645)  Section 300)

Convention of 1931   means the International Convention on the Taxation of Foreign Motor Vehicles concluded at Geneva on the 30th of March, 1931; (Road Traffic Regulations, 1974 (LI 953). Regulation 94))

Convention of 1968   means the Convention on Road Traffic concluded at Vienna on the 8th of November, 1968; (Road Traffic Regulations, 1974 (LI 953). Regulation 94))

Conventions   means the WMO Convention, the Convention of the International Civil Aviation Organisation, Framework Convention on Climatic Change and Convention to Combat Desertification and Drought; (Ghana Meteorological Agency Act, 2004 (Act 682) Section 33)

conveyance   includes a mortgage, charge by way of legal mortgage, lease, assent, vesting, declaration, vesting instrument, disclaimer, release and every other assurance of property or of an interest therein by any instrument, except a will; (Administration of Estates Act, 1961 (Act 63) Section 108)

conveyance   includes a transfer of land by customary law; (Land Development (Protection of Purchasers) Act, 1960 (Act 2)

conveyance  includes any document in writing by which an interest in land is transferred, an oral grant under customary law duly recorded in accordance with this Decree, a lease, disclaimer, release and every other assurance of property or of an interest therein by any instrument, except a will; (Conveyancing Decree, 1973 (NRCD 175) Section 45)

conveyance  means automobiles, lorries, animal drawn vehicles, aircraft, boats and other means of transportation; (Prevention and Control of Pests and Diseases of Plants Act, 1965 (Act 307) Section 16)

conveyance on sale  means a transfer by an owner of the absolute interest in a property to a purchaser for consideration and includes an instrument, decree or order of a court or the Commissioner, where a property, estate or interest in a property on sale, is transferred to or vested in a purchaser or the purchaser's representative; (Stamp Duty Act, 2005 (Act 689) Section 50)

convict   includes

(a) any male person who is serving under one or more sentences a term of imprisonment amounting to two years or upwards, and

(b) any holder of a convict's licence; (Criminal Procedure Code, 1960, (Act 30). Section 414)

 

convict   means a person who has committed an offence, been convicted and sentenced to a term of imprisonment; (Transfer of Convicted Persons Act, 2007 (Act 743 s. 19)

conviction and convicted   do not include or refer to a conviction which under foreign law is a conviction for contumacy, that is, a judgment given in default of appearance, the accused having the right to have it set aside and the case re-tried in his presence, but the term accused person includes a person, so convicted for contumacy; (Extradition Act, 1960 (Act 22). Section 30)

convict's licence  means a licence granted to a convict under section 394; (Criminal Procedure Code, 1960, (Act 30). Section 414)

co-operative society  means any Co-operative Society registered in Ghana under any law for the time being in force relating to the registration of Co-operative Societies; (Agricultural Development Credit and Co-operative Bank Act, 1965 (Act 286), Section 38)

Co-ordinator   means the National Co-ordinator; (National Disaster Management 0rganisation Act, 1996 (Act 517) Section 27)

co-pilot   in relation to an aircraft means a pilot who in performing his duties as such is subject to the direction of another pilot carried in the aircraft; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

copy   means a reproduction of a work in a written form, or in the form of a recording or film, or in any manner or form, but an object shall not be taken to be a copy of an architectural work unless the object is a building or a model; (Copyright Act, 2005 (Act 690). Section 76)

core area   means any portion of a Ramsar Site so designated by the Minister; (Wetland Management (Ramsar Sites) Regulations, 1999 (LI 1659). Regulation 10)

core function   means the executive, judicial, legislative, regulatory, management, monitoring or policy formulation of the government; (Subvented Agencies Act, 2006 (Act 706) section 19)

corporate securities   means securities issued by a body corporate formed and registered under the Companies Code 1963 (Act 179) or formed outside Ghana but registered as an external company under the Code; (Securities and Exchange Commission Regulations, 2003 (LI 1728) Regulation 63)

corporate substantial shareholder   means any corporate shareholder entitled to exercise or control the exercise of 30 per cent or more of the voting power at general meetings of the company or one which is in a position to control the composition of a majority of the board of directors of the company; (Stock Exchange (Ghana Stock Exchange) Listing Regulations, 1990 (LI 1509).Regulation 63)

corporation   does not include a corporation sole; (Criminal Code, 1960 (Act 29) Section 1)

Corporation   means the Corporation established under section 1 of this Act; (Ghana Water and Sewerage Corporation Act, 1965 (Act 310) Section 17)

Corporation   means the Electricity Corporation of Ghana; (Electricity Corporation of Ghana (Power Tariffs) Regulations, 1975 (LI 1014). Regulation 4)

corporation   means the Ghana National Petroleum Corporation established by the Ghana National Petroleum Corporation Law, 1985 (PNDCL 64); (Petroleum Income Tax Law, 1987 (PNDCL 188) Section 38)

Corporation   means the Ghana Water and Sewerage Corporation established under (Act 310) Act, 1965. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

Corporation Stopcock   means a stop valve required by these regulations to be fixed on the communication pipe outside the boundary of the premises. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

corresponding foreign Law   or  foreign law corresponding to  means the provision of any law of any country, territory or place outside Ghana which is similar in whole, or in part, or in substance to the Ghanaian law in relation to which the expression is used. (Narcotic Drugs (Control, Enforcement and Sanctions) Law, 1990 (PNDCL 236) Section 62)

corrupt practice  means the offence of personation, bribery, treating or undue influence or of aiding, abetting, counseling or attempting the commission of any such offence  (Referendum Decree, 1977 (SMCD 143). Section 34)

corrupt practice  means the offence of personation, bribery, treating or undue influence or of aiding, abetting, counselling or attempting the commission of such an offence; (Representation of the People Law, 1992 (PNDCL 284))

cost associated with the transfer of a convict   includes the cost of trans­port, security in transit, boarding and lodging; (Transfer of Convicted Persons Act, 2007 (Act 743 s 19)

cost base,  in relation to a chargeable or depreciable asset, has the meaning in section 99; (Internal Revenue Act, 2000 (Act 592) Section 167)

cost of disturbance  means the reasonable expenses incidental to any necessary change of residence or place of business by any person having a right or interest in the land; (State Lands Act, 1962 (Act 125) Section 7)

costs   includes fees, charges, disbursements, expenses and remuneration; (Interpretation Act, 1960 (CA 4) Section 32)

costs incurred in acquiring ownership of a chargeable asset   means money paid and the market value of a given property; (Internal Revenue Act, 2000 (Act 592) Section 104)

cottage industry   means an industry which is carried on wholly or mainly by the members of a family either as a full-time occupation or by a group of such persons who have formed themselves into a co-operative society; (Agricultural Development Credit and Co-operative Bank Act, 1965 (Act 286), Section 38)

council   includes a Local, District, or Regional Council and any other local government council or area committee established pursuant to the provisions of the Local Government Act, 1971 (Act 359)  (Referendum Decree, 1977 (SMCD 143). Section 34)

Council   means any City or District Council established under the Act; (Immovable Property Rate Regulations, 1975 (LI 1049). Regulation 16)

Council   means any city or District Council established under the Local Government Act, 1993 (Act 462) and includes the area of authority of a District Assembly (Marriage Ordinance, 1951 (Cap 127) s. 2)  [As inserted by the Local Government Act, 1993 (Act 462), sch. 7]

Council   means the Council for Technical and Vocational Education and Training established under section 1; (Council for Technical and Vocational Education and Training Act, 2006 (Act 718) section 25)

Council   means the Council for Technical and Vocational Education and Training established under section 1; (Council for Technical and Vocational Education and Training Act, 2006 (Act 718) section 25)

Council   means the main Governing Body established under Article 1 of this Convention; (The West African Examinations Council Act, 2006 (Act 719) Schedule article 26)

Council   means the National Council on Persons with Disability established under section 41; (Persons with Disability Act, 2006 (Act 715) s 59)

Council   means the National Council on Persons with Disability established under section 41; (Persons with Disability Act, 2006 (Act 715) s 59)

Council   means the University Council; (University of Education, Winneba Act 2004 (Act 672) section 29)

Council   means the West African Examinations Council; (The West African Examinations Council Act, 2006 (Act 719) section 15)

council  in relation to a fidelity fund of a stock exchange, means the council of that stock exchange; (Securities Industry Law, 1993 (PNDCL 333) section 121)

council  in relation to a stock exchange, means the persons for the time being in whom the management of the stock exchange is vested; (Securities Industry Law, 1993 (PNDCL 333) section 142)

Council  means a Council within the meaning of the Local Government Act, 1961 (Act 54); (Public Conveyancing Act, 1965 (Act 302) Section 6)

Council  means any body or authority established under any enactment for the time being in force, for the purposes of local government; (Omnibus Services Decree, 1972 (NRCD 71) Section 37)

Council  means District Assembly or other council established under the Local Government Act, 1993 (Act 462);[As substituted by the Local Government Act, 1993 (Act 462), sch. 7] (Rent Act, 1963 (Act 220) section 36)

Council  means the Architects Registration Council established under paragraph 1 of this Decree. (Architects Decree, 1969 (NLCD 357) para. 25)

Council  means the Civil Service Council; (Public Records and Archives Administration Act, 1997 (Act 535) Section 27)

Council  means the Council being the governing body for the Institute established under section 5; (Ghana Institute of Management and Public Administration Act, 2004 (Act 676) Section 39)

Council  means the Council established under section 7 of this Act; (Chartered Accountants Act, 1963 (Act 170) Section 27)

Council  means the Council of Governors for the Institute established under section 5 of this Act; (Institute of Local Government Studies Act, 2003 (Act 647) Section 21)

Council  means the Council of the Ghana Stock Exchange; (Stock Exchange (Ghana Stock Exchange) Listing Regulations, 1990 (LI 1509).Regulation 63)

Council  means the Council of the Institution constituted in accordance with paragraph 8 of this Decree; (Ghana Institution of Engineers Decree, 1969 (NLCD 404) para 20)

Council  means the Ghana Education Service Council established under section 4 of  this Act; (Ghana Education Service Act, 1995 (Act 506) Section 26)

Council  means the Ghana National Fire Service Council provided for under section 5 of Act 537; (Fire Precaution (Premises) Regulations, 2003 (LI 1724) Regulation 21)

Council  means the Ghana Shippers Council; (Ghana Shippers' Council (Cargo Sharing) Regulations, 1987 (LI 1347). Regulation 21)

Council  means the governing body of the Exchange; (Stock Exchange (Ghana Stock Exchange) Membership Regulations, 1991 (LI 1510). Regulation 93)

Council  means the Governing Council of the Agency established under section 8 of this Act. (Long-Term Savings Scheme Act, 2004 (Act 679) Section 50)

Council  means the Local Government Service Council established under section 5 of this Act; (Local Government Service Act, 2003 (Act 656) Section 33)

Council  means the National Apprenticeship Council established under the provisions of regulation 2 of these Regulations; (National Vocational Training Board (Apprentice Training) Regulations, 1978 (LI 1151). Regulation 42)

Council  means the National Fire Service Council: (Ghana National Fire Service Act, 1997 (Act 537) Section 30)

Council  means the National Health Insurance Council established under section 1 of the Act; (National Health Insurance Regulations, 2004 (LI 1809). Regulation 63)

Council  means the National Liberation Council [As substituted by Agricultural Development Bank Act, 1965 (Amendment) Decree 1967 (NLCD 182) s. 17 (2)]. (Agricultural Development Credit and Co-operative Bank Act, 1965 (Act 286), Section 38)

Council  means the National Redemption Council; (Ghana Commercial Bank Decree, 1972 (NRCD 115) Section 19)

Council  means the National Security Council; (National Disaster Management 0rganisation Act, 1996 (Act 517) Section 27)

Council  means the Provisional National  Defence Council  (Polytechnic Law, 1992 (PNDCL 321) Section 29)

Council  means the Provisional National Defence Council; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340))

Council  means the Provisional National Defence Council; (Divestiture of State Interests (Implementation) Law, 1993 (PNDCL 326) Section 16)

Council  means the Provisional National Defence Council; (Financial Institutions (Non-Banking) Law, 1993 (PNDCL 328) Section 27)

Council  means the Provisional National Defence Council; (Ghana National Petroleum Corporation Law, 1983 (PNDCL 64) Section 29)

Council  means the Provisional National Defence Council; (Ghana Ports and Harbours Authority Law, 1986 (PNDCL 160) Section 111)

Council  means the Provisional National Defence Council; (Insurance Law, 1989 (PNDCL 227) Section 73)

council  means the Provisional National Defence Council; (Minerals and Mining Law, 1986 (PNDCL 153) Section 84)

Council  means the Provisional National Defence Council; (Narcotic Drugs (Control, Enforcement and Sanctions) Law, 1990 (PNDCL 236) Section 62)

Council  means the Provisional National Defence Council; (National Accreditation Board Law, 1993  (PNDCL 317) Section 18)

Council  means the Provisional National Defence Council; (Radiation Protection Instrument, 1993 (LI 1559). Regulation 16)

Council  means the Provisional National Defence Council; (Social security Law, 1991 (PNDCL 247) Section 45)

Council  means the Traditional Medicine Practice Council established under section 1 of this Act; (Traditional Medicine Practice Act, 2000 (Act 575) Section 42)

Council  means the University Council established under this Law; (University of Cape Coast Law, 1992 (PNDCL 278)) Section 31)

Council  means the University Council; (University of Mines and Technology, Tarkwa  Act, 2004 (Act 677) Section 29)

Council  means the Veterinary Council of Ghana established under section 1; (Veterinary Surgeons Law, 1992 (PNDCL 305C) Section 30)

Council  means the West African Examinations Council. (West African Examinations Council Law, 1991 (PNDCL 255) Section 13)

Council   means the West African Examinations Council; (The West African Examinations Council Act, 2006 (Act 719) section 15)

Counterfeiting   A person counterfeits a stamp or mark if he makes any imitation thereof, or anything which is intended to pass or which may pass as such a stamp, or mark; and if a person makes anything which is intended to serve as a specimen, or pattern or trial of any process for counterfeiting a stamp or mark, he shall be guilty of counterfeiting, within the meaning of this Chapter, although he does not intend that any person should be defrauded or injured by, or that any further use should be made of, the specimen or pattern. (Criminal Code, 1960 (Act 29) Section 168)

counting agent  means a counting agent appointed under regulations made under this Law; (Representation of the People Law, 1992 (PNDCL 284))

country   has the meaning given to it by section 31 of this Act; (Interpretation Act, 1960 (CA 4) Section 32)

country   includes a territory; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

country of importation   means country or customs territory of importation; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

country of nationality  in relation to a person who has more than one nationality, means each of the countries of which that person is a national; (Refugee Law, 1992 (PNDCL 305D) Section 26)

country or territory   includes a reference to the territorial waters adjacent to that country or territory. (Ghana Civil Aviation Act, 2004 (Act 678) Section 42(3)(b)

coupon   includes a ticket and any form issued by the Authority and which has a cover price and contains the numbers to be drawn in a National Lotto which are to be marked in permutations of the  purchaser's choice; (National Lotto Act, 2006 (Act 722) section 56)

coupon  means a coupon issued by the Director under regulation 1 of these regulations for the draw of national weekly lotto; (National Weekly Lotto (Coupons) Regulations, 1978 (LI 1175). Regulation 17)

coupon  means a coupon representing dividends or interest on a security; (Exchange Control Act, 1961 (Act 71) Section 37)

courier service   means a service for the receipt and delivery of correspondence, items of value or both, such as parcels and packets, for which no postage stamp is required; (Postal and Courier Services Regulatory Commission Act, 2003 (Act 649) Section 56)

course of performance  means, in respect only of a contract which involves repeated occasions for performance by either party with knowledge of the nature of the performance and opportunity for objection to it by the other, any manner of performance accepted or acquiesced in without objection. (Evidence Decree, 1975 (NRCD 323) Section 177(3)

court   includes a tribunal; (Constitution of the Republic of Ghana 1992, article 161)

court   includes a Tribunal; (Immigration Act, 2000 (Act 573) Section 56)

court   includes arbitrator; (Civil Liability Act, 1963 (Act 176) Section 35)

Court   includes Public Tribunal; (Insurance Law, 1989 (PNDCL 227) Section 73)

Court   includes Public Tribunals other than Community Tribunal; (Narcotic Drugs (Control, Enforcement and Sanctions) Law, 1990 (PNDCL 236) Section 62)

court   includes the Superior Court of Judicature and all other courts of Ghana which constitute the Judiciary; (Evidence Decree, 1975 (NRCD 323) Section 179)

court   includes tribunals; (Ghana Shipping Act, 2003 (Act 645) Section 481)

court   means (subject to section 40) the High Court or a Circuit Court; (Matrimonial Causes Act, 1971 (Act 367) Section 43)

court   means a court of competent jurisdiction (Referendum Decree, 1977 (SMCD 143). Section 34)

court   means a court of competent jurisdiction established by or under the authority of this Constitution and includes a tribunal; (Constitution of the Republic of Ghana 1992, article 295. (1))

court   means a court of competent jurisdiction established under this Act and includes a tribunal; (Courts Act 1993 (Act 459) Section 117)

Court   means a Court of competent jurisdiction;    Credit Reporting Act, 2007 (Act 726) s.61)

Court   means a court of competent jurisdiction; (Ghana Civil Aviation Act, 2004 (Act 678) Section 42)

Court   means a court of competent jurisdiction; (Insurance Act, 2006 (Act 724) section 211)

Court   means a court of competent jurisdiction; (Internal Revenue Act, 2000 (Act 592) Section 167)

court   means a court of competent jurisdiction; (Interpretation Act, 1960 (CA 4) Section 32)

court   means a court of competent jurisdiction; (Stamp Duty Act, 2005 (Act 689) Section 50)

Court   means a District or Circuit Court; but the Chief Justice may by order declare that in any area or for any case or class of cases proceedings under this Law may be brought in any other Court; (Workmen's Compensation Law, 1987 (PNDCL 187) Section 38)

Court   means court of competent jurisdiction; (Foreign Exchange Act, 2006 (Act 723) section 33)

Court   means court of competent jurisdiction; (Foreign Exchange Act, 2006 (Act 723) section 33)

court   means court of competent jurisdiction; (Gaming Act, 2006 (Act 721) section 72)

court   means court of competent jurisdiction; (Human Trafficking Act, 2005 (Act 694) section 42)

Court   means court of competent jurisdiction; (The West African Examinations Council Act, 2006 (Act 719) section 15)

court   means the Commercial Division of the High Court; (Securities Industry Law, 1993 (PNDCL 333) section 142)

Court   means the Court of Appeal; (Court of Appeal Rules, 1997 (CI 19), Rule 67)

Court   means the District, Circuit or High Court; (Communications Service Tax Act 2008 (Act 754) s. 16)

Court   means the High Court or anyone or more Judges of it, whether sitting in Court or in chambers and the Circuit Court when exercising jurisdiction in civil proceedings; (High Court (Civil Procedure) Rules, 2004 (CI 47) Order 82, rule 3)

Court   means the High Court, Circuit court or District Court; (Domestic Violence Act 2007 Act 732 s. 42)

Court   means the High Court or Circuit Court; (Anti-Money Laundering Act 2008 (Act 749) s. 51

Court   means the High Court. (Companies Code, 1963 (Act 179) First Schedule)

court   means the High Court; (Administration of Estates Act, 1961 (Act 63) Section 108)

Court   means the High Court; (Bodies Corporate (Official Liquidations) Act, 1963 (Act 180) Section 66)

Court   means the High Court; (Incorporated Private Partnerships Act, 1962 (Act 152) Section 2)

Court   means the High Court; (Industrial Designs Act, 2003 (Act 660) Section 26)

Court   means the High Court; (Insolvency Act, 1962 (Act 153) Section 77)

Court   means the High Court; (Layout-Designs (Topographies) of Integrated Circuits Act, 2004 (Act 667) Section 22)

court   means the High Court; (Minerals and Mining (Amendment) Act, 1994 (Act 475), s. 1 (c))

court   means the High Court; (Patents Act, 2003 (Act 657) Section 41)

court   means the High Court; (Securities Industry Law, 1993 (PNDCL 333) section 121)

court   means the High Court; (Trade Marks Act, 2004 (Act 664) Section 52)

Court   means the High Court; (Water Resources Commission Act, 1996 (Act 522) Section 37)

court of competent jurisdiction   means a national court of similar jurisdiction as the sentencing court; (Transfer of Convicted Persons Act, 2007 (Act 743  .s. 19)

Court of Probate   means any court or authority, by whatever name designated, having jurisdiction in matters of probate; Probate duty includes any duty payable on the value of the estate for which probate or letters of administration is or are granted. (Administration of Estates Act, 1961 (Act 63) Section 87)

covering   includes a stopper, cork, bottle, vessel, box, cover, capsule, case, frame or wrapper; (Trade Marks Act, 2004 (Act 664) 24(6)

covering   means covering of a plant or of a container; (Prevention and Control of Pests and Diseases of Plants Act, 1965 (Act 307) Section 16)

craftsman   means a person who can train and instruct an apprentice in a trade; (Children’s Act, 1998 (Act 560) Section 124)

CRC   Convention on the Rights of the Child

creation price   means the sum the trustee of a unit trust or the board of directors of a mutual fund would require to be paid over to it for inclusion in the assets of the scheme in return for the issue of a single interest; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

Creator  means the person who creates the industrial design; (Industrial Designs Act, 2003 (Act 660) Section 26)

credit bureau activities   means the activities specified in section 12;   (Credit Reporting Act, 2007 (Act 726) s.61)

credit facility   includes credit guarantee, insurance, re-financing and any other facility so designated by the Board; (Export Development and Investment Fund Act, 2000 (Act 582) Section 29)

credit facility   means any facility designated by the Board to serve as means of financial assistance or relief for an applicant under this Act; (Ghana Investment Fund Act, 2002 (Act 616) Section 25)

credit information   means data on credit information subjects in electronic and paper form that is submitted by a data provider to a credit bureau and maintained, processed and reported on by a credit bureau~, under this Act;    (Credit Reporting Act, 2007 (Act 726) s.61)

credit information subject   means a person in relation to whom a data provider submits credit information to a credit bureau and in relation to whom a credit report is issued by a credit bureau;    (Credit Reporting Act, 2007 (Act 726) s.61)

credit report   means a report issued by a credit bureau which contains a full or partial disclosure of information contained in its database;   (Credit Reporting Act, 2007 (Act 726) s.61)

credit report recipient   means a financial institution which is eligible to receive a credit report under this Act;   (Credit Reporting Act, 2007 (Act 726) s.61)

credit reporting system   means the collection of credit data by a credit bureau, the storage, management and processing of the data and the dissemination of credit information by a credit bureau under this Act;    (Credit Reporting Act, 2007 (Act 726) s.61)

creditors' voluntary winding   up shall have the meaning assigned to it by section 248 of this Code. (Companies Code, 1963 (Act 179) First Schedule)

crematorium   means a building or structure fitted with appliances for the purpose of cremating human remains, a place or site used for burning human remains and anything used in connection with cremation; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

crew   in relation to a ship includes seafarers and apprentices; (Ghana Shipping Act, 2003 (Act 645) Section 481)

crew   means every person employed or engaged in an aircraft in flight and on the business of the aircraft; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

crew accommodation   includes sleeping accommodation, mess rooms, sanitary accommodation, store rooms and catering accommodation provided for the use of seafarers, but does not include any accommodation which is also used by or provided for the use of passengers. (Ghana Shipping Act, 2003 (Act 645) Section 157(4))

crew member   means a person assigned to duty by an operator on an aircraft during flight time. (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

crew spaces   means accommodation approved for the exclusive use of the crew; (Merchant Shipping (Fire Appliances) Rules, 1974 (LI 865). Rule 49)

crime   has the meaning assigned to it in section 1 of the Criminal Code, 1960 (Act 29); (Evidence Decree, 1975 (NRCD 323) Section 179)

crime   means any act punishable by death or imprisonment or fine; (Criminal Code, 1960 (Act 29) Section 1)

Crime   means a felony or misdemeanour and also any act, wheresoever committed, which if committed by a person within the jurisdiction of the Court, would be a felony or misdemeanour. (Criminal Code, 1960 (Act 29) Section 114)

criminal appeal   means an appeal brought in a criminal cause or matter; (Supreme Court Rules, 1996 (CI 16), Rule 82))

criteria   means conditions for consideration in the classification of a subvented agency; (Subvented Agencies Act, 2006 (Act 706) section 19)

critical skill   means performance in a job where personnel is in short supply, (Fair Wages and Salaries Commission Act, 2007 (Act 737) s. 31)

Cross Connection   means a physical connection through which a potable water supply could be contaminated, polluted or infected. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

cross wall  or  internal wall   means any wall built up regularly with the external or parting walls so as to divide the building into rooms; (National Building Regulations 1996, (LI 1630). Regulation 186)

cross-examination   is the examination of a witness other than by the party who called the witness; (Evidence Decree, 1975 (NRCD 323) Section 179)

Crown Agents   means the Crown Agents for Oversea Governments and Administrations for the time being; (Interpretation Act, 1960 (CA 4) Section 32)

Crown Weir   means the high portion of the inside lower surface of a trap. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

crude oil  means hydrocarbons which are solid or liquid under normal atmospheric conditions and includes condensates and distillates obtained from natural gas; (Energy Commission Act, 1997 (Act 541) Section 57)

crude oil  means hydrocarbons which are solid or liquid under normal atmospheric conditions and includes condensates and distillates obtained from natural gas; (Petroleum (Exploration and Production) Law, 1984 (PNDCL 84) Section 33)

crude oil  means hydrocarbons which are solid or liquid under normal atmospheric conditions and includes condensates and distillates obtained from natural gas; (Ghana National Petroleum Corporation Law, 1983 (PNDCL 64) Section 29)

 

CSIR   Council for Scientific and Industrial Research Act 1996 (Act 521)

cubic capacity  means the cubic capacity of building or compartment measured within the inner surfaces of the enclosing wall and the upper surface of the lowest floor of the building or compartment and where the building or compartment has no enclosing wall, the measurement shall be taken from the outer edge of the floor and shall include the space occupied by walls, shafts, ducts etc. (National Building Regulations 1996, (LI 1630). Regulation 56)

Cumulative Edition  means the Revised Edition as revised from time to time in accordance with section 7; (Laws of Ghana (Revised Edition) Act, 1998 (Act 562) Section 18)

currency  includes monetary unit of account; (Public Procurement Act, 2003 (Act 663) Section 98)

Currency    means

(a) coins, money or notes of the Republic or of another country that is designated as legal tender and that circulates as and is customarily used and accepted as. a medium of exchange in the country of issue,

(b) "travellers cheques" or other financial instruments denominated in the currency of Ghana or in foreign currency,

(c) any right to receive coins or notes in respect of a credit or ' balance with a financial institution or a non resident; (Foreign Exchange Act, 2006 (Act 723) section 33)

 

Currency    means

(a) coins, money or notes of the Republic or of another country that is designated as legal tender and that circulates as and is customarily used and accepted as. a medium of exchange in the country of issue,

(b) "travellers cheques" or other financial instruments denominated in the currency of Ghana or in foreign currency,

(c) any right to receive coins or notes in respect of a credit or ' balance with a financial institution or a non resident; (Foreign Exchange Act, 2006 (Act 723) section 33)

Currency   means

(a) coins, money or notes of the Republic or of another country that is designated as legal tender and that circulates as and is customarily used and accepted as a medium of exchange in the country of issue,

(b) 'travellers' cheques or other financial instruments denominated in the currency of Ghana or in foreign currency, and

(c) any right to receive coins or notes in respect of a credit or balance with a financial institution or a non-resident; (Anti-Money Laundering Act 2008 (Act 749) s. 51

currency note  means a note which is or has at any time been legal tender, whether the note is whole or mutilated; (Exchange Control Act, 1961 (Act 71) Section 37)

currency point  for the purposes of this Act, one currency point is equivalent to ten thousand cedis. [Internal Revenue Act, 2000 (Act 592), s. 165(2)].

current coin  means any coin composed of mixed metal issued by the Bank of Ghana under the Bank of Ghana Act, 1963 (Act 182) or any metal used for the time being as money in any country other than Ghana and is legal tender in that other country; (Currency Act, 1964 (Act 242) Section 39)

current records  means records regularly used for the conduct of the current business of an institution or individual and which continue to be maintained in their place of origin; (Public Records and Archives Administration Act, 1997 (Act 535) Section 27)

CUSO   Canadian University Service Overseas

custom house agent  has the same meaning as in the Decree; (Custom House Agents (Licensing) Regulations, 1978 (LI 1178). Regulation 21)

Custom house agent  means any person to whom a licence has been granted under this Decree to transact business of customs on behalf of another person; (Custom House Agents (Licensing) Decree, 1978 (SMCD 188) section 8)

customary and traditional conservation practices   means traditional practices that protect fauna and flora and the environment within the Ramsar Sites; (Wetland Management (Ramsar Sites) Regulations, 1999 (LI 1659). Regulation 10)

customary law   shall be construed in accordance with section 18 of this Act; (Interpretation Act, 1960 (CA 4) Section 32)

customer   means a person that contracts to purchase electricity from a supplier; (Electricity (Technical and 0perational) Rules, 2002 (LI 1702). Rule 43)

customer   means a person that contracts to purchase electricity from a supplier, (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

Customer or Consumer  means any person, group of persons, firm or governmental agency supplied with water or sewerage service by any supply system. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

Customer's Stopcock   means a stop valve required by these regulations to be fixed on the supply pipe within the boundary of the property and immediately after the water meter. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

customs area   means any place appointed by the Commissioner by notice in writing under his hand for the deposit of uncustomed goods; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340))

customs import duties  includes import duty, sales tax and other related charges; (Minerals and Mining Law, 1986 (PNDCL 153) Section 84)

customs officer  means any person employed in the Customs, Excise and Preventive Service, as well as any person acting in the aid of any such person; and any person acting in aid of an officer acting in the execution of his or her duty, shall be considered to be an officer acting in the execution of his or her duty; (Ghana Maritime Security Act, 2004 (Act 675) Section 74)

customs surveillance zone   means any area within a distance of the frontier or coast line delimited by the Board to be an area where intensive customs surveillance may be maintained for the purpose of preventing smuggling and any other customs and excise offences; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

customs value of imported goods   means the value of goods for the purposes of levying ad valorem duties of customs on imported goods; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

cycle   means a bicycle, motor cycle, tricycle, or a cycle having four or more wheels not being in any case a motor vehicle; (Road Traffic Act, 2004 (Act 683) Section 136)

cycle track   means track over which the public has a right of way in respect of cycles only; (Road Traffic Act, 2004 (Act 683) Section 136)

Damage    includes not only damage to the matter of a thing, but also any interruption of the use thereof, or any interference therewith, by which the thing becomes permanently or temporarily useless, or by which expense is rendered necessary in order to render the thing fit for the purposes for which it was used or maintained. (Criminal Code, 1960 (Act 29) Section 173)

damage to the environment  means substantial physical damage to human health or resources in coastal or inland waters or areas adjacent to these places, caused by pollution, contamination, fire, explosion or similar major incidents; (Ghana Shipping Act, 2003 (Act 645) Section 370))

danger area   means airspace which has been notified as such within which activities dangerous to the flight of aircraft may take place or exist at such times as may be notified; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

dangerous  includes danger either of injury to any person or of serious damage to property; and in determining for the purposes of that subsection what would be obvious to a competent and careful cyclist in a particular case, regard shall be had not only to the circumstances of which the cyclist could be expected to be aware but also to any circumstances shown to have been within the knowledge of the accused. (Road Traffic Act, 2004 (Act 683) Section 30(3)

dangerous   includes danger of injury to a person while on or near a road, or of serious damage to property on or near a road; and in determining for the purposes of that subsection what would be obvious to a reasonable person in a particular case, regard shall be had not only to the circumstances of which an accused person could be expected to be aware but also to any circumstances shown to have been within the knowledge of the accused person; (Road Traffic Act, 2004 (Act 683) Section 22(3)

dangerous drug   has the meaning assigned to it by the Pharmacy and Drugs Act, 1961 (Act 64); (Police Service (Disposal of Property) Regulations, 1971 (LI 704). Regulation 13)

dangerous drugs   means drugs prescribed by regulations as dangerous drugs; (Pharmacy Act, 1994 (Act 489) Section 47)

Data   means a representation of

(a) information,

(b) knowledge,

(c) facts, or

(d) concepts

capable of being processed in a computer system; (Anti-Money Laundering Act 2008 (Act 749) s. 51

data   means facts or information which may be

(a) recorded with the intention that it may be procY5sed; or

(b) recorded as part of a relevant filing system or with the intention that they form part of a relevant filing system;   (National Identity Register Act, 2008 (Act 750) s. 75)

data provider   means a financial institution and a public source as defined under this Act and any other person designated as such from time to time by the Minister;   (Credit Reporting Act, 2007 (Act 726) s.61)

day-care centre  means any early childhood development establishment where children below compulsory school going age are received and looked after for the day or a substantial part of the day with or without a fee; (Children’s Act, 1998 (Act 560) Section 124)

dead end  means any pipe that is two feet or more in developed length terminating in a cap of plug. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

dead load  means the force due to the static mass of all walls, partitions, floors, roofs, and finishes including all other permanent construction; (National Building Regulations 1996, (LI 1630). Regulation 34)

dealer  has the same meaning as in section 142 of the Law; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

dealer  includes a person who stocks motor vehicles for sale, a person who carries on business as a tester of motor vehicles, and a person who exposes for sale a motor vehicle; (Road Traffic Act, 2004 (Act 683) Section 136)

dealer  means a person in the business of buying or selling goods; (Hire-Purchase Decree, 1974 (NRCD 292) Section 24)

dealer   means a dealer as defined in the Securities Industry Law 1993 (PNDCL .333) as amended; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

 

dealer  means a person who carries on a business of dealing in securities whether he carries on any other business or not and includes—

(a) a stock broker;

(b) a share transfer agent;

(c) a trustee of a collective investment scheme;

(d) a person who provides custodial services with regard to securities;

(e) a person who performs the functions of central securities depository and/or provides securities clearing and settlement facilities;

(f)  a registrar to a public issue of securities;

(g) an underwriter;

(h) a person including a bank as defined in section 48 of the Banking Law, 1989 (PNDCL 225), or a Merchant Bank approved by the Bank of Ghana that undertakes or performs the services of an issuing house or manager to a public issue of securities; and

(i) such other persons performing securities or capital market related functions as the Minister by notice in the Gazette may prescribe; [As inserted by Securities Industries (Amendment) Act, 2000 ( Act 590) s.12(a)] (Securities Industry Law, 1993 (PNDCL 333) Section 142).

dealer   means any person who imports, exports, manufactures, distributes, advertises or sells pesticide; (Pesticides Control and Management Act, 1996 (Act 528) Section 41)

dealer's representative   means a person, in the direct employment of, or acting for, or by arrangement with a dealer, who performs for that dealer any of the functions of a dealer (other than work ordinarily performed by accountants, clerks or cashiers) whether his remuneration is by way of salary, wages, commission or otherwise; and where the dealer is a body corporate, includes any director or officer of the body corporate who performs for the body corporate any of the said functions;  (Securities Industry Law, 1993 (PNDCL 333) section 142)

dealing  includes—

(a) a purchase, sale, loan, charge, mortgage' lien, pledge, caveat, transfer, delivery, assignment, subrogation, transmission, gift, donation, trust, settlement, deposit, withdrawal, transfer between accounts, extension of credit;

(b) any purchase or sale of any securities, monetary instrument, or other instrument whatsoever by whatever means effected;

(c) any agency or grant of power of attorney; and

(d) any other disposition or dealing in whatever form, or of whatever description or nature, which results in any right, interest, title or privilege, whether present or future or whether vested or contingent, in the whole or part of any property being conferred on any person; (Narcotic Drugs (Control, Enforcement and Sanctions) Law, 1990 (PNDCL 236) Section 62)

dealing day   means a day on which subscription and redemption of interests can be effected; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

dealing in securities   means dealing in securities as defined in the Securities Industry Law 1993 (PNDCL 333) as amended; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

 

dealing in securities   means, whether as principal or agent making or offering to make with any person, or inducing or attempting to induce any person to enter into or to offer to enter into—

(a) any agreement for or with a view to acquiring, disposing of, subscribing for or underwriting securities; or

(b) any agreement the purpose or intended purpose of which is to secure a profit to any of the parties from the yield of securities or by reference to fluctuations in the price of securities; (Securities Industry Law, 1993 (PNDCL 333) Section 142).

 

debenture and debenture holder   means debenture and debenture holder as defined under the First Schedule to the Companies Code; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

debenture and debenture stock  in relation to companies, shall have the meanings assigned to them in section 80 of this Code and in relation to any other body corporate mean any debenture, debenture stock or bond whether constituting a charge on the assets of the body corporate or not. (Companies Code, 1963 (Act 179) First Schedule)

debentures  or  debenture stock  means, in relation to loan securities, debentures or debenture stock which in addition to any other security in respect thereof, are secured by a floating charge over the whole or substantially the whole assets and undertaking of the borrowing company and guarantor companies; (Stock Exchange (Ghana Stock Exchange) Listing Regulations, 1990 (LI 1509).Regulation 63)

debt   includes any liquidated pecuniary claim; (Limitation Decree, 1972 (NRCD 54) Section 34)

debt   means any actual obligation (whether present or future, secured or unsecured) for the payment or repayment of money (excluding contingent liabilities, amounts owing to trade creditors, and other liabilities incurred in the ordinary course of business); (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

debt claim   means a right to receive a repayment of money from another person arising in the course of carrying on a business, including deposits with a financial institution, accounts receivable, promissory notes, bills of exchange, or bonds; (Internal Revenue Act, 2000 (Act 592) Section 94)

debt obligation   means an obligation to make a repayment of money to another person, including accounts payable and the obligations arising under deposits, debentures, stocks, treasury bills, promissory notes, bills of exchanges and bonds; (Internal Revenue Act, 2000 (Act 592) Section 167)

debt securities   means debentures, bonds, notes, or other similar instruments representing or evidencing indebtedness whether secured or otherwise; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

decision height  means the height in a precision approach at which a missed approach must be initiated if the required visual reference to continue that approach has not been established; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

deck officer  means an officer qualified in accordance with Regulation 23; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

declarant  is a person who makes a statement; (Evidence Decree, 1975 (NRCD 323) Section 116)

Declaration of Security  means a Declaration of Security determined by the Minister under subsections (1) and (2) of section 9; Ghana Maritime Security Act, 2004 (Act 675) Section 74)

Decree   includes a Decree made by the National Liberation Council, the National Redemption Council, the Supreme Military Council or the Armed Forces Revolutionary Council or under its authority and any statutory instrument made under the authority of any such Decree; (Constitution of the Republic of Ghana 1992, article 295. (1))

default  for the purposes of any section in this Code providing that any person who is in default shall be liable to a fine or penalty or to pay damages or compensation or to discharge a debt or obligation, the expression in default means that the person concerned knowingly authorises or permits the default, refusal or contravention mentioned in the section. (Companies Code, 1963 (Act 179) First Schedule)

defective  has the meaning assigned to it in section 15 (3); (Gambling Machines Decree, 1973 (NRCD 174) Section 20)

defective   means a person in whose case there exists mental defectiveness to such a degree that he is unable to guard himself against common physical dangers or is incapable of managing himself or his affairs or requires care, supervision and control for his own protection or for the protection of others; (Beggars and Destitutes Decree, 1969 (NLCD 392) para. 12)

defence establishment   means any establishment declared by the President or any person authorised in that behalf by him to be a defence establishment, and includes any property therein; (Armed Forces Act, 1962 (Act 105) Section 98)

defendant  includes defendant to a counterclaim; (Civil Liability Act, 1963 (Act 176) Section 35)

Defilement of Child   (1) For purposes of this Act defilement is the natural or unnatural carnal knowledge of any child under sixteen years of age. (Criminal Code, 1960 (Act 29) Section 101)

(2) Whoever naturally or unnaturally carnally knows any child under sixteen years of age, whether with or without his or her consent commits an offence and shall be liable on summary conviction to imprisonment for a term of not less than seven years and not more than twenty-five years. (Criminal Code, 1960 (Act 29) Section 101)

defoliant   means a substance or mixture of substances which when applied to a plant causes the leaves or foliage to drop from the plant with or without abscission; (Pesticides Control and Management Act, 1996 (Act 528) Section 41)

deliver   includes causing a person to receive a thing and permitting a person to take a thing, whether directly or by any other person; (Criminal Code, 1960 (Act 29) Section 1)

delivery   means transfer of possession, actual or constructive, from one person to another; (Bills of Exchange Act, 1961 (Act 55) Section 97)

delivery   means voluntary transfer of possession from one person to another; (Sale of Goods Act, 1962 (Act 137) Section 81)

delivery account   means an account of the effects and wages of a seafarer left behind or owing at the time a seafarer leaves or is discharged from the seafarer's ship; (Ghana Shipping Act, 2003 (Act 645) section186(10)

demand note  means a notice to the mortgagor demanding the arrears due;  (National Mortgage, Financing and Guarantee Scheme Decree, 1976 (SMCD 23) section 37)

demarcation map  means a demarcation index map prepared under section 26 of this Law; (Land Title Registration Law, 1986 (PNDCL 152) Section 139)

dematerialisation   means the elimination of physical certificates or documents of title that represent ownership of securities so that securities exist only as accounting records; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

 

dematerialisation date   in relation to a dematerialised security, means the date prescribed by a central securities depository as being the last day on which a certificate representing such security shall not be recognised as first hand evidence of ownership under the Companies Code; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

 

dematerialised security   means a security which has been prescribed by the central securities depository whereby the underlying physical certificate is no longer recognised as prima facie evidence 01 ownership under the Companies Code; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

 

DNL   Department of National Lotteries

department  includes Ministries or other agencies of Government; (Financial Administration Act, 2003 (Act 654) Section 74)

department  means any public department charged with the implementation of road policies; (Road Fund Act, 1997 (Act 536) Section 19)

Department  means the Public Records and Archives Administration Department established under L.I.1628; (Public Records and Archives Administration Act, 1997 (Act 535) Section 27)

Department  means the Social Welfare and Community Development Department of a District Assembly; (Children’s Act, 1998 (Act 560) Section 124)

Department  means the Social Welfare and Community Development Department of a District Assembly; (Child Rights Regulations, 2002 (LI 1705). Regulation 73)

department of state  includes the Civil Service, the Judicial Service, the Teaching Service, the Police Service, the Prisons Service, the Armed Forces of Ghana, and any other prescribed service; (Hospital Fees Act, 1971 (Act 387) Section 12)

dependant   in relation to a beneficiary or member means:

(a) a spouse of a member;

(b) unmarried and unemployed child below eighteen years;

(c) a child who is eighteen years or above but suffering from congenital disability, either physical or mental, or any disability that renders the person totally dependent on the member for support or is still in school or learning a trade;

(d) a parent of sixty years old or above and whose monthly income if any, is below an amount determined by the Council; (National Health Insurance Act, 2003 (Act 650) Section 104)

 

Dependant   in relation to a person whose death is caused by a wrongful act, includes—

(a)  any member of the family of the deceased, and

(b)  any other person whom he was by reason of adoption under the Adoption Act, 1962 (Act 104) or otherwise obliged to maintain and who suffers loss or mental distress as a result of the death; (Civil Liability Act, 1963 (Act 176) Section 15)

dependant child   means a child as defined in Article 206.92 of Chapter 206 who is unmarried; (Armed Forces (Amendment) Regulations, 1992 (LI 1546) Chapter 211)

Dependant Child   means unmarried child under the age of 18 or a child in a training institution. (Armed Forces (Amendment) Regulations, 2000 (LI 1668). Reg. 316.01)

dependant child, spouse or relative  in respect of an individual, means a child, spouse or relative of the individual for whom that individual provides the necessaries of life. [As Substituted by the Internal Revenue (Amendment) Act, 2002 (Act 622), s.8(b)] (Internal Revenue Act, 2000 (Act 592)

Dependant parent  means a parent who had been depending upon the deceased for at least one half of his or her financial support at the time of the deceased's death. (Armed Forces (Amendment) Regulations, 2000 (LI 1668). Reg. 316.01)

 

dependants  means and includes—

(a) all members of the family of a member and

(b) all other persons whom he was by reason of adoption under the Adoption Act, 1962 (Act 104) or otherwise obliged to maintain and who were dependants upon the earnings of the member at the time of his death; (Social security Law, 1991 (PNDCL 247) Section 45)

 

dependants   means and includes—

(a) all members of the family of a workman, and;

(b) any other persons whom he was by reason of adoption under the Adoption Act, 1962 (Act 104) or otherwise obliged to maintain and who were dependent upon the earnings of the workman at the time of his death or would but for the incapacity due to the accident have been so dependent; (Workmen's Compensation Law, 1987 (PNDCL 187) Section 38)

dependency permit  means a permit issued by the Minister under Regulations made under section 55 to a dependent; (Immigration Act, 2000 (Act 573) Section 56)

dependent    means a child and a spouse; (Immigration Act, 2000 (Act 573) Section 56)

dependent parent  means a parent who has depended on the deceased serviceman for at least half of his financial support at the time of death of the deceased serviceman; (Armed Forces (Amendment) Regulations, 1992 (LI 1546) Chapter 211)

deportation expenses  means the amount of all expenses which are incurred in connection with the maintenance and transport and removal from Ghana of a person and his dependants who are deported or otherwise removed from Ghana under the provisions of this Act; (Immigration Act, 2000 (Act 573) Section 56)

deposit liabilities   means sums of money paid on terms

(a) under which they will be repaid, with or without interest or at a premium, and either on demand or at a time or in circumstances agreed by or on behalf of the persons making the payment and the bank receiving them;

(b) which are not referable to the provisions of property or services or to the giving of security; (As inserted by Banking (Amendment) Act 2007 (Act 738) s. 27)

 

deposited security   includes a security standing to the credit of a security account which is transferable by way of book-entry in the record of depositors and a security in a securities account that is in suspense "depositor" in relation to any book-entry, means a holder of a securities account; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

deposition  includes Summary of evidence; (Ghana Shipping Act, 2003 (Act 645) Section 481)

Deposition   means destoo1ment or deskinment; (Chieftaincy Act, 2008 (Act 759) s. 76)

 

depositor   in relation to any book-entry, means a holder of a securities account; (Central Securities Depository Act, 2007 (Act 733) s. 60)

 

depository   means a central securities depository; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

depreciable asset  means any asset of the kind and class referred to in paragraph 2 of the Third Schedule of Chapter I; (Internal Revenue Act, 2000 (Act 592) Section 167)

Deputy Rector  means Deputy Rector of the Institute; (Ghana Institute of Management and Public Administration Act, 2004 (Act 676) Section 39)

derivative work  means a work resulting from adaptation, translation or other transformation of an original work in so far as it constitutes an independent creation; (Copyright Act, 2005 (Act 690). Section 76)

descendant  means a child or grandchild of the testator; (Wills Act, 1971 (Act 360) Section 18))

desiccant  means a substance or mixture of substances which when applied to a plant, accelerates the drying of the tissue of the plant; (Pesticides Control and Management Act, 1996 (Act 528) Section 41)

designate, designated office, have the same meaning as in the Patent Cooperation Treaty; (Patents Act, 2003 (Act 657) Section 41)

designated area   means an area designated as a small-scale mineral operation area by the Secretary by a notice published in the Gazette. (Small-scale Gold Mining Law, 1989 (PNDCL 218) Section 21)

designated product   includes infant formula, any other product marketed or otherwise represented as suitable for feeding infants up to six months of age, follow-up formula, feeding bottles, teats and pacifiers and a product so designated by the Minister; (Breastfeeding Promotion Regulations, 2000 (LI 1667). Regulation 16)

designated State   means a State designated, in accordance with Rule 5(1)(f), in an application; (Protocol on Patents and Industrial Designs within the framework of the Industrial Property Organization for English-Speaking Africa (ESARIPO) (Ratification) Law, 1985 (PNDCL 137) Section 2)

designation  means a written notification under section 1 subsection (2) addressed to persons whom the Bank reasonably believes to be the operators of a system which, the Bank considers it is in the public interest to designate and supervise.; (Payment Systems Act, 2003 (Act 662) Section 25)

detention order   in relation to a country other than Ghana, means any order involving deprivation of liberty which has been made by a criminal court in that country in addition to or instead of a prison sentence.[As Inserted by the Extradition Act, 1960 (Amendment) Decree, 1966 (NLCD 65), s.4]  (Extradition Act, 1960 (Act 22). Section 30)

Developed Locking  means the length along the centre line of pipe and fittings. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

developer   has the same meaning as provided under the Act; (Free Zone Regulations, 1996 (LI 1618). Regulation 35)

developer   means a person who acquires a free zone area and is licensed for its use or uses it for operations allowed under this Act or rents or sells it or provides services to enterprises which wish to carry on or are carrying on business within the zone and includes agents or sub contractors of the developer; (Free Zone Act, 1995 (Act 504) section 43)

development   includes any kind of work or improvement carried out on or in any land and in particular foundations, excavations, drainage systems, and pathways, aprons and other prepared surfaces; (Local Government Act, 1993 (Act 462) Section 96(10)

development   includes the building and installation of facilities for the production of petroleum and the drilling of development wells; (Petroleum (Exploration and Production) Law, 1984 (PNDCL 84) Section 33)

device  includes audio or visual cassettes, compact discs, CD-Rom's, VCR's, photocopy machines and any other device used to copy copyright materials; (Copyright Act, 2005 (Act 690). Section 76)

diamond  means any rough and uncut diamond of Ghanaian origin; (Diamonds Decree, 1972 (NRCD 32) Section 16) (Criminal Code, 1960 (Act 29) Section 317A)

dilution of goodwill or reputation   means the lessening of the distinctive character or advertising value of a trademark, trade name or other business identifier, the appearance of a product or the presentation of a product or service or of a celebrity or well-known fictional character; (Protection against Unfair Competition Act, 2000 (Act 589) Section 10)

diminished in value   in relation to any property means the whole or part of the property being expended, utilised, destroyed, or being subjected to any dealing, process or other act, so that it ceases to exist, or is reduced in value or size; (Narcotic Drugs (Control, Enforcement and Sanctions) Law, 1990 (PNDCL 236) Section 62)

diplomatic agent   is the head of the mission or a member of the diplomatic staff of the mission; (Diplomatic Immunities Act, 1962 (Act 148) SCHEDULE, Article 1)

direct investment   means investment made to acquire a lasting interest in an enterprise operating in the economy of Ghana and intended to give the investor an effective control in the management of the enterprise; (Ghana Investment Promotion Centre Act, 1994 (Act 478) Section 40)

direct labour costs   means labour costs directly related to the production of trading stock; (Internal Revenue Act, 2000 (Act 592) Section 31(7)

direct material costs   means the cost of materials that become an integral part of the trading stock produced; (Internal Revenue Act, 2000 (Act 592) Section 31(7)

director   has the same meaning as is assigned to that expression in section 179 of the Companies Code 1963 (Act 179); (Securities Industry Law, 1993 (PNDCL 333) Section 142).

director   in relation to any company has the meaning assigned to it by section 179 of this Code and in relation to any other body corporate means any one whose position in relation to that body corporate is such that he would be a director thereof if that body corporate were a company. (Companies Code, 1963 (Act 179) First Schedule)

director   Includes a person occupying the position of director by whatever name called and a person who at the time of the commission of the offence was a director of the body corporate. (Ghana civil Aviation Act, 2004 (Act 678) 39(4)

director   includes any person who occupies the position of a director, by whatever name called; (Minerals and Mining (Amendment) Act, 1994 (Act 475), s. 1 (c)).

director   includes any person, by whatever name called, who is appointed to direct and administer the business of the company, or holds himself out, or knowingly allows himself to be held out as a director of the company, or on whose directions or instructions the only appointed directors of the company are accustomed to act; (Registration of Business Names Act, 1962 (Act 151) Section 17)

director   means a director of the governing body of an insurer or a broker or an adjuster; (Insurance Regulations, 1990 (LI 1502). Regulation 36)

Director   means a person appointed as Director of the Institute under paragraph 6 (1) of this Decree and includes a person appointed to exercise the functions of a Director during a vacancy in the office of Director. (Ghana Institute of Languages Decree, 1969 (NLCD 324) para. 15)

Director   means Director of the Institute. (National Film and Television Institute Decree, 1978 (SMCD 151)  section 18)

director   means the director of any of the intelligence agencies; (Security and Intelligence Agencies Act, 1996 (Act 526) section 42)

Director   means the Director of Fisheries; (Fisheries Act, 2002 (Act 625) Section 140)

Director   means the Director of Immigration; (Immigration Act, 2000 (Act 573) Section 56)

Director   means the Director of National Lotteries; (National Weekly Lotto (Coupons) Regulations, 1978 (LI 1175). Regulation 17)

Director   means the Director of the National Museum; (National Museum Decree, 1969, (NLCD 387) para. 30)

Director   means the Director of Posts and Telecommunications (Post Office (Private Letter Box) Regulations, 1971 (LI 696). Regulation 15)

 

Director   means the Director of Posts and Telecommunications; (Post Office (Postal Articles Compensation) Regulations, 1971 (LI 697). Regulation 4)

Director   means the Executive Director appointed under section 9 of this Act; (Serious Fraud Office Act, 1993 (Act 466) Section 25)

Director   means the most senior Veterinarian within the Directorate of the Department of Animal Health and production; (Veterinary Surgeons Law, 1992 (PNDCL 305C) Section 30)

Director-General   means the Director-General appointed under section 8 of the Ghana Maritime Authority Act; (Ghana Shipping Act, 2003 (Act 645) Section 481)

Director-General   means the Director-General appointed under section 11 of the Ghana Maritime Authority Act 2002 (Act 630); Ghana Maritime Security Act, 2004 (Act 675) Section 74)

Director-General   means the Director-General of Civil Aviation; (Ghana Civil Aviation Act, 2004 (Act 678) Section 42)

Director-General   means the Director-General of the Ghana Education Service appointed under section 12 of this Act; (Ghana Education Service Act, 1995 (Act 506) Section 26)

Director-General    means the Director-General of the Ghana Prisons Service; (Transfer of Convicted Persons Act, 2007 (Act 743 .s. 19)

 

directors   means those persons, by whatever name called, who are appointed to direct and administer the business of the company. (Companies Code, 1963 (Act 179) Section 179(1)

(2) Any person, not being a duly appointed director of a company,

(a) who shall hold himself out or knowingly allow himself to be held out as a director of that company, or

(b) on whose directions or instructions the duly appointed directors are accustomed to act,

shall be subject to the same duties and liabilities as if he were a duly appointed director of the company: (Companies Code, 1963 (Act 179) Section 179(1)

disabled child   means a child who suffers from abnormalities or loss of physiological functions, anatomic structure or psychological state and has lost in part or wholly the ability to engage in activities in a normal way and is as a result hampered in his normal functions in certain areas of social life; (Children’s Act, 1998 (Act 560) Section 124)

disaster   means any occurrence by which there is a serious disruption of general safety endangering the life and health of many people or large material interests which requires coordinated action by services of different disciplines and includes floods, earthquakes drought, rainstorm, war, civil strife, industrial accidents; (National Disaster Management 0rganisation Act, 1996 (Act 517) Section 27)

discharge   means the discharge of the products of combustion; (National Building Regulations 1996, (LI 1630). Regulation 186)

discharged   in relation to oil or an oily mixture means any discharge or escape however caused; (Oil in Navigable Waters Act, 1964 (Act 235) Section 21)

Disciplinary Board   means Disciplinary Board established under section 63 or 64 of this Act; [As inserted by the Armed Forces (Amendment) Law, 1983 (PNDCL 63), s.9(a)] (Armed Forces Act, 1962 (Act 105) Section 98)

Disclosure    means disclosure of impropriety under this Act; (Whistleblower Act, 2006 (Act 720) section 32)

discovery   means petroleum not previously known to have existed, recovered at the surface in a flow measurable by conventional industry testing methods; (Petroleum (Exploration and Production) Law, 1984 (PNDCL 84) Section 33)

disease   includes any disability; (Road Traffic Act, 2004 (Act 683) Section 136)

disease  means any disease caused by fungus, bacterium, virus or other organism which may be injurious to agricultural or horticultural crops and includes the abnormal conditions of cocoa trees known as drought dieback and swollen shoot; (Prevention and Control of Pests and Diseases of Plants Act, 1965 (Act 307) Section 16)

DISEC   means a district security council; (Security and Intelligence Agencies Act, 1996 (Act 526) section 42)

disposal   in relation to a dead body, means disposal by burial, cremation or any other means; (Registration of Births and Deaths Act, 1965 (Act 301) Section 41)

dispose and its cognate expressions   in relation to any securities, means that such securities are parted with whether to the body corporate whose securities they are or to some other person and whether for cash or for a consideration other than cash or for no consideration, and, except where the context otherwise requires, includes an agreement to dispose. (Companies Code, 1963 (Act 179) First Schedule)

disposition  includes a conveyance and also a devise, bequest and an appointment of property contained in a will; (Administration of Estates Act, 1961 (Act 63) Section 108)

disposition  means any act inter vivos by a proprietor of land or of an interest in land whereby his rights in or over the land, are affected, other than an agreement to do such an act; (Land Title Registration Law, 1986 (PNDCL 152) Section 139)

Dispute Resolution Procedure   has the meaning given to it in the International Project Agreement; (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2(3)

dissolving   means a dissolving of materials for making colouring or priming solution; (Customs and Excise (Beer Brewing) Regulations, 1976 (LI 1061). Regulation 14)

distance measuring equipment   means radio equipment capable of providing a continuous indication of the aircraft's distance from the appropriate aeronautical radio station; (Civil Aviation Regulations, 1996 (LI 1617). Sch. 63. (1))

distiller   means any person who produces spirits by the distillation of fermented spirits or by the distillation of fermented spirits or by chemical means and includes any person who rectifies, compounds, blends or methylates; (Liquor Licensing Act, 1970 (Act 331) Section 22)

Distress signals   means any of the signals prescribed in the Second Schedule to these Rules; (Merchant Shipping (Navigational Warnings and Distress Signals) Rules, 1972 (LI 769). Rule 3)

distribute   means to supply commercially, to transport, store or sell; (Pesticides Control and Management Act, 1996 (Act 528) Section 41)

Distribution    in relation to a distribution by a company to a shareholder means,

(a) the direct or indirect transfer of money or property, other than the company's own shares, to or for the benefit of the shareholder, or

(b) the incurring of a debt to or for the benefit of a shareholder in relation to shares. held by that shareholder and whether by means of a purchase of property, the redemption or other acquisition of shares, a distribution of indebtedness or by some other means;

and includes a dividend. (Insurance Act 2006 (Act 724) s. 75 (3)

distribution company  means a person licensed under this Act to distribute and sell electricity or natural gas without discrimination to consumers in an area or zone designated by the Commission; (Energy Commission Act, 1997 (Act 541) Section 57)

Distribution Pipe  means the pipe conveying water from a hot or cold water storage tank or cistern to various tenements. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

distribution system  means a system consisting of electric lines, transformers, switchgear and other ancillary equipment inter-connected for the supply of electricity; (Electricity (Technical and 0perational) Rules, 2002 (LI 1702). Rule 43)

distribution system   means a system consisting of electric lines, transformers, switchgear and other ancillary equipment interconnected for the supply of electricity; (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

distributor  includes a person engaged in the business, whether wholesale or retail of marketing any designated product and includes any person engaged in the business of providing information or public relations services in relation to any designated product; (Breastfeeding Promotion Regulations, 2000 (LI 1667). Regulation 16)

district  has the same meaning assigned to it by section 119 of the Local Administration Act, 1971 (Act 359) so however that where a District Council has not been established in any area,  district  shall in respect of that area mean an administrative district; (Aliens (Registration) (Amendment) Regulations, 1974, (LI 883). Regulation 2)

district  means a registration district created under section 4 of this Act and includes area of authority of a District Assembly; [As amended by the Local Administration Act, 1971 (Act 359), sch.5 and further amended by the Local Government Act, 1993 (Act 462), sch.7] (Registration of Births and Deaths Act, 1965 (Act 301) Section 41)

District    means a marriage district constituted under this Ordinance. (Marriage Ordinance, 1951 (Cap 127) s. 2)

District   means area of authority of City or District Council: (Immovable Property Rate Regulations, 1975 (LI 1049). Regulation 16)

district   means the area of authority of a District Assembly and includes a municipality and metropolis; (Local Government Act, 1993 (Act 462) Section 162)

District   means the area of authority of a District Assembly and includes a municipality and metropolis; (District Assembly Elections Act, 1994 (Act 473) Section 12)

district  means the area of authority of a District Assembly and includes a municipality and metropolis; (Ghana National Fire Service Act, 1997 (Act 537) Section 30)

district   means the area of authority of a District Assembly and includes a municipality and metropolis; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

district   means the area of authority of a District Assembly and includes a municipality and metropolis; (Children’s Act, 1998 (Act 560) Section 124)

district   means the area of authority of a District Assembly; (Political Parties Act, 2000 (Act 574) Section 33)

District   means the area of authority of a District Council  (Sports Decree, 1976 (SMCD 54) section 45)

district   means the geographical area of one or more District Assemblies; (National Health Insurance Act, 2003 (Act 650) Section 104)

District Assemblies   include Metropolitan and Municipal Assemblies; (Taxpayers Identification Numbering System Act, 2002 (Act 632) Section 11)

District Assembly   includes a Metropolitan and a Municipal Assembly; (Constitution of the Republic of Ghana 1992, article 295. (1))

District Assembly   include Metropolitan Assembly and Municipal Assembly; (Divestiture of State Interests (Implementation) Law, 1993 (PNDCL 326) Section 16)

District Assembly   includes a Metropolitan and a Municipal Assembly; (District Assemblies Common Fund Act, 1993 (Act 455) Section 17)

District Assembly   includes a Metropolitan and Municipal Assembly; (National Health Insurance Act, 2003 (Act 650) Section 104)

District Assembly   includes a Metropolitan Assembly; (Control and Prevention of Bushfires Law, 1990 (PNDCL 229) Section 14)

District Assembly   includes a Municipal and Metropolitan Assembly; (Wetland Management (Ramsar Sites) Regulations, 1999 (LI 1659). Regulation 10)

District Assembly  includes Municipal and Metropolitan Assemblies; (District Assembly Elections Act, 1994 (Act 473) Section 12)

District Assembly   includes Municipal and Metropolitan Assembly. [As inserted by the Criminal Procedure Code (Amendment) Act, (Act 633), s. (31)(a)] (Criminal Procedure Code, 1960, (Act 30). Section 414)

District Assembly  includes Municipal and Metropolitan Assembly; (Local Government Act, 1993 (Act 462) Section 162)

District Assembly   includes Municipal and Metropolitan Assembly; (Pesticides Control and Management Act, 1996 (Act 528) Section 41)

District Assembly   includes Municipal and Metropolitan Assembly; (Ghana National Fire Service Act, 1997 (Act 537) Section 30)

District Assembly   includes Municipal and Metropolitan Assembly; (Ghana Highway Authority Act, 1997 (Act 540) Section 43)

District Assembly   includes Municipal and Metropolitan Assembly; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

District Assembly  includes Municipal and Metropolitan Assembly; (Community Water and Sanitation Agency Act, 1998 (Act 564) Section 22)

District Assembly   includes Municipal and Metropolitan Assembly; (Children’s Act, 1998 (Act 560) Section 124)

District Assembly   includes a Metropolitan Assembly and Municipal Assembly; (Human Trafficking Act, 2005 (Act 694) section 42)

District Assembly   includes a Municipal and Metropolitan Assembly;   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

District Assembly   includes Municipal and Metropolitan Assembly; (Persons with Disability Act, 2006 (Act 715) s 59)

District Assembly  includes Municipal and Metropolitan Assembly; (Local Government Service Act, 2003 (Act 656) Section 33)

District Assembly   includes Municipal and Metropolitan Assembly; (Juvenile Justice Act, 2003 (Act 653) Section 60)

District Assembly   includes Municipal and Metropolitan Assembly; (Institute of Local Government Studies Act, 2003 (Act 647) Section 21)

District Assembly   includes a Metropolitan Assembly and Municipal Assembly; (Human Trafficking Act, 2005 (Act 694) section 42)

District Assembly   includes a Municipal and Metropolitan Assembly;   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

District Assembly   includes Municipal and Metropolitan Assembly; (Persons with Disability Act, 2006 (Act 715) s 59)

District Chief Executive   includes Municipal and Metropolitan Chief Executives; (Local Government Act, 1993 (Act 462) Section 162)

District Chief Executive   includes Municipal and Metropolitan Chief Executives; (Children’s Act, 1998 (Act 560) Section 124)

District Chief Executive   includes the Municipal Chief Executive; (Local Government (Urban, Zonal and Town Councils and Unit Committees) (Establishment) Instrument, 1994 (LI 1589). Paragraph 36)

District Committee  means a District Committee on Mortuary and Funeral Facilities; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

District Committee  means a District Labour Committee of the Commission; (Labour Act, 2003 (Act 651) Section 175)

District Committee  means District Disaster Management Committee. (National Disaster Management 0rganisation Act, 1996 (Act 517) Section 27)

District Council  means a District Council established under the provisions of section 9 of this Decree; (Ghana Legion Decree, 1974, (NRCD 285) Section 26)

district labour officer   includes any public officer representing the district labour office; (Child Rights Regulations, 2002 (LI 1705). Regulation 73)

District Planning Authority   includes a Metropolitan Planning Authority; (National Building Regulations 1996, (LI 1630). Regulation 186)

District Planning Authority   means the District Assembly; (Local Government Act, 1993 (Act 462) Section 162)

district to which this Act applies   means a district to which the provisions of this Act relating to the registration of births, foetal deaths and deaths apply by virtue of an instrument made under section 44 of this Act; (Registration of Births and Deaths Act, 1965 (Act 301) Section 41)

diversion   means the referral of cases of children alleged to have committed offences away from the criminal justice system with or without conditions; (Juvenile Justice Act, 2003 (Act 653) Section 60)

divestiture programme   means a programme for the disposal by the Government of any interests held by the State in any statutory corporation, company or partnership; (Divestiture of State Interests (Implementation) Law, 1993 (PNDCL 326) Section 16)

dividend   means a share of the profits of a registered society divided among its members in proportion to the share capital held by them; (Co-operative Societies Decree, 1968 (NLCD 252) para. 69)

dividends   includes

(a)  a capitalisation of profits, whether by way of a bonus share issue or increase in the amount paid-up on shares, or otherwise involving a credit of profits to the share capital or share premium account; or

(b) an amount derived by a shareholder from a company

(i) in the course of liquidation or reconstruction, or

(ii) with respect to a reduction of share capital or share buy back,

but only to the extent that the amount is not debited to the company's share capital or share premium account; (Internal Revenue Act, 2000 (Act 592) Section 94)

 

Divisional chief   means a chief whose name for the time being appears as a Divisional Chief in the National Register of Chiefs, (Chieftaincy Act, 2008 (Act 759) s. 76)

Divisional Chief   means a Chief whose name for the time being appears as a Divisional Chief on the National Register of Chiefs; (Chieftaincy Act, 1971 (Act 370) Section 66)

divisional register   means the register relating to a polling division; (Representation of the People Law, 1992 (PNDCL 284))

divisional register   means the register relating to a polling division  (Referendum Decree, 1977 (SMCD 143). Section 34)

document  includes—

(a) any letters, figures, marks, inscription, writing, sign, caricature, picture, drawing, or representation in any form; and

(b) any visual recording (whether of still or moving images) or sound recording, on any substance, material, thing or article; (Narcotic Drugs (Control, Enforcement and Sanctions) Law, 1990 (PNDCL 236) Section 62)

 

document   includes

(a) any writing or printing on any material,

(b) any record of information or data, however compiled, and whether stored in paper, electronic, magnetic or any non-paper based form and any storage medium, including discs and tapes,

(c) books and drawings, and

(d) a photograph, film, tape, negative or other medium in which one or more visual images are embodied and are capable with or without the aid of equipment of being reproduced, any application to or order of a court or tribunal and other legal process and notice; (Insurance Act, 2006 (Act 724) section 211)

document  includes an assessment, ruling, notice, or certificate. (Internal Revenue Act, 2000 (Act 592) Section 121(2)

Document   includes any medium in which information is recorded, whether printed or on tape or film or by electronic means or other­wise and a map, diagram, photograph, film, microfilm, video-tape, sound recording, machine-readable record, or any record which is capable of being produced from a machine-readable record by means of equipment or a programme or a combination of both and which is used for that purpose by the authority which holds the record;   (National Identity Register Act, 2008 (Act 750) s. 75)

document   includes part of a document; (State Secrets Act, 1962 (Act 101) Section 15)

document   means anything on which things are written, printed or inscribed and which gives information whether stored electronically or otherwise; (Stamp Duty Act, 2005 (Act 689) Section 50)

document of title   means any bill of lading, dock warrant, warehousekeeper's certificate and any other document used in the ordinary course of business as proof of the possession or control of goods, or authorizing or purporting to authorise, either by endorsement or delivery, the possessor of the document to transfer or receive goods thereby represented; (Sale of Goods Act, 1962 (Act 137) Section 81)

dollars   means United States of America dollars; (Ghana Ports and Harbours Authority Law, 1986 (PNDCL 160) Section 111)

domestic animal   means any animal or bird which is tamed or which has been or is being sufficiently tamed to serve some purpose for the use of man; (Criminal Code, 1960 (Act 29) Section 310)

domestic consumer   means a consumer who uses energy for lighting,  heating, cooking, cooling or other domestic purposes for the household; (Electricity Corporation of Ghana (Power Tariffs) Regulations, 1975 (LI 1014). Regulation 4)

domestic enterprise   means an enterprise incorporated in Ghana and operating outside a free zone; (Free Zone Act, 1995 (Act 504) section 43)

domestic supplier   means a citizen who is a supplier or a corporate body with a majority shareholding owned by citizens which is a supplier; (Public Procurement Act, 2003 (Act 663) Section 98)

domestic water use   means the use of water for household purposes and personal hygiene; (Water Use Regulations, 2001 (LI 1692) Regulation 25)

domestic worker   means a person who is not a member of the family of a person who employs him or her as househelp; (Labour Act, 2003 (Act 651) Section 175)

door   includes any shutter, cover or other form of protection to an opening in any wall or floor of a building or in the structure surrounding a protected shaft; (National Building Regulations 1996, (LI 1630). Regulation 56)

drains  means that part of the main drain and its branches conveying the discharge from the soil pipe to the first compartment of the septic tank, or to the public sewer, but does not include the vertical soil pipe above the ground level; (National Building Regulations 1996, (LI 1630). Regulation 186)

drifting gear   means nets that drift or move at their set depth, on or near the surface under wind or current action; (Fisheries Act, 2002 (Act 625) Section 140)

driftnet   means a net laid out in the sea or river with or without markers or floats or both designed or intended, whilst drifting in the prevailing current or tide, to entangle fish; (Fisheries Act, 2002 (Act 625) Section 140)

driftnet fishing activities  includes fishing with the use of a driftnet and any related activities including transporting, transhipping and processing any driftnet catch, and provision of food, fuel and other supplies for vessels used or outfitted for driftnet fishing; (Fisheries Act, 2002 (Act 625) Section 140)

driving licence   means a licence to drive a motor vehicle granted under the provisions of the Road Traffic Ordinance, 1952; (Motor Vehicles (Third Party Insurance) Act, 1958 (NO. 42 OF 58) Section 2)

driving-belt   includes any driving strap or rope; (Factories, Offices and Shops Act, 1970 (Act 328) Section 86)

drug   has the same meaning as provided in section 51 of the Food and Drugs Law, 1993 (PNDCL 305B); (Pharmacy Act, 1994 (Act 489) Section 47)

drug   includes any intoxicant.  (Road Traffic Act, 2004 (Act 683) Section 32(6)

drug  includes any intoxicant; (Road Traffic Act, 2004 (Act 683) Section 10)

drug-related matter   means any investigation, inquiry, trial, or other proceeding in any foreign country under any law relating directly to narcotic drugs or to any property used for or derived from any activity relating to narcotic drugs, whether or not the activity is an offence under that law; or for the forfeiture of property under that law; (Narcotic Drugs (Control, Enforcement and Sanctions) Law, 1990 (PNDCL 236 Section 54)

drugs  means any substance or mixture of substances prepared, sold or presented for use in—

(i)  the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state or the symptoms thereof in man or animal; or

(ii) restoring, correcting or modifying organic functions in man or animal; (Ghana Standards Board (Food, Drugs and Other Goods) General Labelling Rules, 1992 (LI 1541). Rule 14)

DSW  Department of Social Welfare

dues  includes ships' dues and port dues'(Ghana Ports and Harbours Authority Law, 1986 (PNDCL 160) Section 111)

duly qualified medical practitioner   means a person registered or licensed under the Medical and Dental Decree 1972 (N.R.C.D. 91); (Ghana Shipping Act, 2003 (Act 645) Section 481)

duplicate   A duplicate of a writing is a copy produced by a technique that ensures an accurate reproduction of the original, and includes a copy produced by the same impression, or from the same matrix, or by means of photography, including enlargements and miniatures, or by mechanical or electronic re-recording, or by chemical reproduction, but does not include a copy reproduced after the original by manual handwriting or typing (Evidence Decree, 1975 (NRCD 323) Section 164)

duress   means any force, harm, constraint, or threat, used with intent to cause a person against his will to do or to abstain from doing any act; (Criminal Code, 1960 (Act 29) Section 1)

dwelling house   means a building constructed, adapted or designed to be used for human habitation; (National Building Regulations 1996, (LI 1630). Regulation 186)

earth station   means a terrestrial-based transmitting and receiving station used for communication with satellites; (National Communications Regulations, 2003 (LI 1719) Regulation 184)

easement   means a right capable of existing as an easement under the rules of common law attached to land and allowing the proprietor of the land or of an interest therein either to use another land in a particular manner or to restrict its use to a particular extent but does not include any right capable of existing as a profit or a restrictive agreement; (Land Title Registration Law, 1986 (PNDCL 152) Section 139)

economic crime   includes an act which involves the loss, mismanagement or misappropriation of public funds or causes the loss, mismanagement or misappropriation of public funds; (Whistleblower Act, 2006 (Act 720) section 32)

Economic Community   means Economic Community of West African States; (National Commission on Small Arms and Light Weapons Act, 2007 (Act 736) s.18)

economic viability  means the ability of an area to provide the basic infrastructural and other developmental needs from the monetary and other resources generated in the area. (Local Government Act, 1993 (Act 462) Section 1(5))

ecosystem  means a dynamic complex of plant, animal and micro- organism communities and their non-living environment interacting as a functional unit; (Wetland Management (Ramsar Sites) Regulations, 1999 (LI 1659). Regulation 10)

ECOWAS  means the Economic Community of West African States. (Immigration Regulations, 2001 (LI 1691) Regulation 22)

EDI  means Electronic Data Interchange; (Customs, Excise and Preventive Service (Automation) Regulations, 2002, (LI 1704). Regulation 14)

education   means education in an approved basic school, second-cycle school and an accredited tertiary institution; (Ghana Education Trust Fund Act, 2000 (Act 581) Section 25)

Educational Savings Plan  means a Plan to which a contributor contributes personally or to which the contributor or the contributor's employer or both the contributor and the contributor's employer contribute, to provide savings for educational purposes for the contributor or a named beneficiary; (Long-Term Savings Scheme Act, 2004 (Act 679) Section 50)

Educational Unit  means a corporation, a body or religious society which has the management of one or more public institutions and is recognised as such by the Minister; (Education Act, 1961 (Act 87) Section 32)

EEZ   Exclusive Economic Zone

Effective Date   means the date on which the Fourth Closing Agreement, among the Government of Ghana, the Volta River Authority and Volta Aluminium Company Limited, specified that these Regulations shall be effective. (Exchange Control (Exemption) Regulations, 1985 (LI 1310). Regulation 5)

effective date of the tax  means the date VAT becomes chargeable under the Act; (Value Added Tax Regulations, 1998 (LI 1646). Regulation 47)

effects   includes the proceeds of any sale of the personal property of  a seafarer Ghana Shipping Act, 2003, section186(10)

effluent drain  means a pipe, an open channel or underground conduit, for the conveyance of sewage or other waste matter; (National Building Regulations 1996, (LI 1630). Regulation 186)

Effluents  means

(a) Tank Effluent: The superlatent liquid discharged from a septic tank.

(b) Filter Effluent: The liquid discharged from a biological filter.

(c) Trade Effluent: The fluid discharged with or without matter in suspension resulting wholly or in part from any manufacturing process and including firm and research institution effluents.

(d)  Final Effluents: The liquid discharged finally from a sewerage treatment works. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

Effort   means in relation to fishing, the time involved and frequency exercised in fishing activities; (Fisheries Act, 2002 (Act 625) Section 140)

elected  ‘elected office’  have the same meaning as in the Patent Cooperation Treaty; (Patents Act, 2003 (Act 657) Section 41)

election  means any public elections. [As substituted by the Representation of the People (Amendment) Law, 1992 (PNDCL 296) s.(c)] (Representation of the People Law, 1992 (PNDCL 284))

election  with its grammatical variations means any election under the provisions of the Electoral Provisions Ordinance, 1953, and includes the appointment of any member of a Local Government Council as defined in that Ordinance and any referendum held under the provisions of the Ghana (Constitution) Order in Council, 1957; (Avoidance of Discrimination Act, 1957 (NO. 38 OF 1957). Section 2

election officer  includes a member of the office of the Interim Electoral Commission authorised by the Commission to be present at a polling station; (Public Elections (Parliament) Regulations, 1992 (LI 1537) Regulation 44)

election officer   means a member of the office of the Commission, or any other person authorized by the Commission to be present at a polling station in an official capacity, (Public Elections Regulations, 1996 (CI 15) reg. 48)

election officer  means a registration officer, a returning officer, a deputy or assistant registration or returning officer, a presiding officer or a polling assistant; (Representation of the People Law, 1992 (PNDCL 284))

elector  means a person whose name appears at the time of a candidate's nomination in the divisional register of one of the polling divisions of the constituency for which the candidate seeks election; (Public Elections (Parliament) Regulations, 1992 (LI 1537) Regulation 44)

electoral area  means local government electoral area specified in the Schedule to each instrument establishing a District Assembly; (Local Government Act, 1993 (Act 462) Section 162)

electronic data base   means a collection of electronic records organised for ease and speed of search and retrieval using specific data management software;   (National Identity Register Act, 2008 (Act 750) s. 75)

Electronic Data Interchange  means the exchange of electronic structured data between two or more computers using international standard message formats; (Customs, Excise and Preventive Service (Automation) Regulations, 2002, (LI 1704). Regulation 14)

electronic declaration  means a declaration made electronically to the Commissioner by a TradeNet user, whether personally or on behalf of any person as agent or broker, of the particulars of a consignment of goods imported or exported or any other declaration authorised by the Commissioner in connection with the import or export of goods under the P.N.D.C. Law 330 in such manner as specified in regulation 7; and includes a declaration of the particulars of Value Added Tax and excisable goods under Act 546 and Part IV (a) of PNDCL 330; (Customs, Excise and Preventive Service (Automation) Regulations, 2002, (LI 1704). Regulation 14)

electronic device   includes a programmable calculator and mobile phone; (The West African Examinations Council Act, 2006 (Act 719) section 15)

electronic device   means anything or apparatus that is used or capable of being used to intercept a function of a computer system; (Anti-Money Laundering Act 2008 (Act 749) s. 51

 

electronic form   means a computer processable message format that is capable of being transmitted electronically; (Insurance Act, 2006 (Act 724) section 211)

 

electronic transaction   means a transaction made through an electronic device; (Anti-Money Laundering Act 2008 (Act 749) s. 51

elements of a structure  includes the structural frame of a building and any beam or column, a floor and a compartment floor, external walls, separating walls, compartment walls the structure enclosing a protected shaft, loadbearing walls or the load-bearing part of a wall and a gallery, all of which must possess a degree of fire resistance; (National Building Regulations 1996, (LI 1630). Regulation 56)

Eligible Development Costs   has the meaning given to it in Schedule 16 of the International Project Agreement; (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2(3)

eligible person   includes a partner of a partnership, a director or shareholder of a company, a manager or beneficiary of a body of persons and an associate of those persons. (Internal Revenue Act, 2000 (Act 592)  Section 53(4))

eligible security   means a security which has been prescribed by the Bank of Ghana or a stock exchange to be admitted in with a central securities depository; (Central Securities Depository Act, 2007 (Act 733) s.60 (1))

embalment   means the preservation and disinfection of all or part of a human body by any means other than refrigeration; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

embedded generator  means a generator whose generating units are connected and synchronised to a distribution system; (Electricity (Technical and 0perational) Rules, 2002 (LI 1702). Rule 43)

embedded generator   means a generator whose generating units are connected and synchronised to a distribution system; (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

emergency   means an imminent occurrence of a situation that is out of the ordinary and that threatens to endanger a person, public safety or cause damage to property; (Electricity (Technical and 0perational) Rules, 2002 (LI 1702). Rule 43)

emergency   means an imminent occurrence of a situation that is out of the ordinary and that threatens to endanger a person, public safety or cause damage to property; (Electricity Supply and Distribution (Technical and Operational) Rules, 2005 (LI 1816) Rule 42)

employee   in relation to the State, includes any public officer, a member of the Armed Forces, but not an employee of a public corporation set up for commercial purpose notwithstanding any provision to the contrary in this section; (State Proceedings Act, 1998 (Act 555) Section 26)

employee   includes a commission agent and any other person who habitually retails the goods of another person in consideration for a commission or allowance or who habitually canvasses for or solicits customers for any other person in consideration for a commission or allowance and the words employer and remuneration shall be construed accordingly. (Local Government Act, 1993 (Act 462) Section 115(5))

employee   includes all ranks and persons on secondment to the Service; (National Fire Service Regulations, 2003 (LI 1725) Regulation 21)

employee   means a person who is appointed as an employee of the intelligence agencies or has become an employee of any of the agencies under this act whether by transfer, secondment or otherwise; (Security and Intelligence Agencies Act, 1996 (Act 526) section 42)

employee  means a person who works for another person, company or organization or for the Republic and who is paid or entitled to be paid for organization services rendered but does not include an independent contractor; (Whistleblower Act, 2006 (Act 720) section 32)

employee   means an individual engaged in employment; (Internal Revenue Act, 2000 (Act 592) Section 94)

employee’s employment tax liability  has the meaning in regulation 30; (Internal Revenue Regulations, 2001 (LI 1675) Regulation 38)

employees   means directors, partners and employees of the broker-dealer and includes their spouses and children under 18 years of age; (Securities and Exchange Commission Regulations, 2003 (LI 1728) Regulation 27(7)

employer   includes an individual, a body corporate or unincorporated of the Republic who or which engages the services of or provides work for any other person and pays for the services, and a person acting on behalf of or on the authority of the employer; (Whistleblower Act, 2006 (Act 720) section 32)

employer   includes the Ghana Government and any body of person corporate or unincorporate and the legal personal representative of deceased employer, and, where the services of a workman are temporarily lent or let on hire to another person by the person with whom the workman has entered into a contract of service or apprenticeship, the latter shall, for the purpose of this Law, be deemed to continue to be the employer of the workman whilst he is working for that other person; and in relation to a person employed for the purposes of any game or recreation and engaged or paid through a club, the manager, or members of the managing committee of the club shall, for the purposes of this Law, be deemed to be the employer; (Workmen's Compensation Law, 1987 (PNDCL 187) Section 38)

employer   means—

(a) the owner of an establishment or the person who, or the authority which, has the ultimate control over the affairs of the establishment, and where such affairs are entrusted to a manager, managing director or managing agent, such manager, director or agent;

(b) in any other case, the person with whom the worker entered into a contract of service or apprenticeship and who is responsible for the giving of his pay; (Social security Law, 1991 (PNDCL 247) Section 45)

employer   means a person who employs or remunerates an employee; (Internal Revenue Act, 2000 (Act 592) Section 94)

employer   means any person who employs a worker under a contract of employment; (Labour Act, 2003 (Act 651) Section 175)

employers’ organisation   means any organisation of employers established by employers the principal purposes of which are the representation and promotion of employers' interests and the regulation of relations between employers and workers and which is registered under section 84 of this Act; (Labour Act, 2003 (Act 651) Section 175)

employment   means

(a)  the position of an individual in the employment of another person;

(b) the holding of or acting in any office or a position entitling the holder to a fixed or ascertainable remuneration other than an office or position as director of a company or manager of a body of persons; (Internal Revenue Act, 2000 (Act 592) Section 94)

enactment   means an Act or statutory instrument or any provision of an Act or statutory instrument; (Interpretation Act, 1960 (CA 4) Section 32)

enactment   means a provision contained in an Act, but does not include any provision laying down the legislative powers of Parliament; (Statutory Instruments Act, 1959 (NO. 52 OF 1959) Section 2)

enactment   means an Act of Parliament, a Decree, a Law or a constitutional instrument or a statutory instrument or any provision of an Act of Parliament, a Decree, a Law or a constitutional or of a statutory instrument; (Constitution of the Fourth Republic of Ghana, 1992  Article 295) (1))

enactment   means any enactment including this Decree; (Evidence Decree, 1975 (NRCD 323) Section 179)

enactment    means legislation made in accordance with the Constitution; (Fair Wages and Salaries Commission Act, 2007 (Act 737) s. 31)

encrypted   means an irreversible transformation of data from the original to a format that is difficult to interpret as a mechanism for the protection of the confidentiality, integrity and authenticity;   (National Identity Register Act, 2008 (Act 750) s. 75)

encumbrance  includes a legal or equitable mortgage, a trust for securing money, a lien, and a charge of a capital or annual sum; (Conveyancing Decree, 1973 (NRCD 175) Section 45)

encumbrance   includes a mortgage, a lien and a charge; (Mortgages Decree, 1972 (NRCD 96) Section 24)

encumbrance  includes any lease, mortgage or charge capable of being registered under this Law; (Land Title Registration Law, 1986 (PNDCL 152) Section 139)

encumbrancer   includes any person entitled to the benefit of an encumbrance; (Mortgages Decree, 1972 (NRCD 96) Section 24)

end grain   means the face of a piece of lumber which is exposed when the fibres are cut transversely; (National Building Regulations 1996, (LI 1630). Regulation 186)

endorsement   means an endorsement completed by delivery; (Bills of Exchange Act, 1961 (Act 55) Section 97)

endorsement fee   means a payment made to a person for recommending a product in an advertisement launched to promote the sales of a new product or to promote sales at the expense of a competing product whether in electronic, print media or other wise; (Internal Revenue Act, 2000 (Act 592) Section 167)

enemy   includes all persons engaged in armed operations against any of the Armed Forces of Ghana or part thereof and includes armed mutineers, armed rebels, armed rioters and pirates; (Armed Forces Act, 1962 (Act 105) Section 98)

energy   means electrical energy when generated, transmitted, supplied or used for any purpose; (Electricity Corporation of Ghana (Power Tariffs) Regulations, 1975 (LI 1014). Regulation 4)

energy resources  include hydropower, solar, biomass, wind, geothermal hydrocarbon; (Energy Commission Act, 1997 (Act 541) Section 57)

engineer officer   means an officer qualified in accordance with Regulation 26; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

Engineer-in-Chief of Public Works  includes any Assistant Engineer, any District or Assistant District Engineer, any Inspector, Sub-Inspector, Foreman of Works, any Surveyor, Assistant Surveyor, or Foreman of Roads; (Criminal Code, 1960 (Act 29) Section 1)

enrolled   means enrolled in the Roll of Notaries Public; (Notaries Public Act, 1960 (Act 26) Section 12)

enrolment   means the entry of a name in the Roll of Lawyers; (Legal Profession Act, 1960 (Act 32) Section 56)

enterprise   includes natural and legal persons; (Protection against Unfair Competition Act, 2000 (Act 589) Section 10)

enterprise   means an industry, project, undertaking or business for commercial purposes or any part of it; (Free Zone Act, 1995 (Act 504) section 43)

enterprise   means an industry, project, undertaking or business to which this Act applies or an expansion of that industry, undertaking, project or business or any part of that industry, undertaking project or business and where there is foreign participation means such an enterprise duly registered with the Centre; (Ghana Investment Promotion Centre Act, 1994 (Act 478) Section 40)

enterprise   means an industry, project, undertaking or economic activity to which this Act applies or an expansion of that industry, undertaking, project or economic activity or any part of that industry, undertaking, project or economic activity; (Export Development and Investment Fund Act, 2000 (Act 582) Section 29)

enterprise   means an industry, project, undertaking or economic activity to which this Act applies or an expansion of that industry, undertaking project or economic activity; (Ghana Investment Fund Act, 2002 (Act 616) Section 25)

enterprise   means an industry, project undertaking or business for commercial purposes or any part of it; Labour Regulations 2007 (LI 1833) reg. 41

 

entity   means a body corporate or unincorporated, an association or group of persons, a firm or a partnership; (Anti-Money Laundering Act 2008 (Act 749) s. 51

entity   means a company, body of persons or partnership; (Internal Revenue Act, 2000 (Act 592) Section 167)

entity   means procurement entity; (Public Procurement Act, 2003 (Act 663) Section 98)

entrenched provision   has the meaning assigned to it in article 290 of this Constitution; (Constitution of the Republic of Ghana 1992, article 295. (1))

environmental assessment   means the process for the orderly and systematic identification, prediction and evaluation of —

(a) the likely environmental, socio-economic, cultural and health effects of an undertaking; and

(b) the mitigation and management of those effects; (Environmental Assessment Regulations, 1999 (LI 1652) Regulation 30)

environmental impact  includes any direct or indirect, positive or negative change in the environment caused by man-made works or activity when such change affects life in general, bio-diversity, the quality or a significant quantity of natural or environmental resources and their use, well being, health, personal safety, habits and customs, the cultural heritage or legitimate means of livelihood; (Environmental Assessment Regulations, 1999 (LI 1652) Regulation 30)

environmental impact assessment   means the process for the orderly and systematic evaluation of a proposal including its alternatives and objectives and its effect on the environment including the mitigation and management of those effects; the process extends from the initial concept of the proposal through implementation to completion, and where appropriate, decommissioning; (Environmental Assessment Regulations, 1999 (LI 1652) Regulation 30)

environmental impact statement   means a document prepared by an applicant to present the case for the assessment of his proposal as part of the environmental impact assessment process; (Environmental Assessment Regulations, 1999 (LI 1652) Regulation 30)

environmental management plan   means a document representing efforts that will be made to manage any significant environmental impacts which will result from an existing undertaking; (Environmental Assessment Regulations, 1999 (LI 1652) Regulation 30)

environmental permit   means an environmental authorisation to commence a proposed undertaking or continue with the undertaking, issued after registration of the undertaking, or upon submission of a preliminary environmental report or environmental impact statement; (Environmental Assessment Regulations, 1999 (LI 1652) Regulation 30)

environmental water use   means the release or maintenance of certain flow of water for the purpose of maintaining specific environmental and recreational purposes; (Water Use Regulations, 2001 (LI 1692) Regulation 25)

equity  means total assets, including retained earnings and other surplus reserves less total liabilities including debt, with the resulting sum being equal to the values ascribed to common stock, preferred stock, capital surplus or paid in capital and retained earnings or earned surplus, as disclosed in the audited accounts; (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2(3)

equity share   shall have the meaning assigned to it by section 48 of this Code. (Companies Code, 1963 (Act 179) First Schedule)

equity shares   has the meaning assigned to it under section 48 of the Companies Code, 1963 (Act 179); (Minerals and Mining (Amendment) Act, 1994 (Act 475), s. 1 (c)).

equivalent material   means, in relation to steel, any material which by itself or due to insulation provided, has structural and integrity properties equivalent to steel at the end of an appropriate fire test; (Merchant Shipping (Cargo Ship Construction and Survey) Rules, 1974 (LI  959). Rule 31)

earnings   include wages paid to the workman by the employer and the value of any food, fuel, or quarters supplied to the workman by the employer if as a result of the accident the workman is deprived of such food, fuel, or quarters; and any overtime payments or other special remuneration for work done, whether by way of bonus or otherwise, if of constant character or for work habitually performed; but shall not include remuneration for intermittent overtime, or casual payments of a non-current nature, or any ex gratia payment whether given by the employer or other person, or the value of a travelling allowance, or the value of any travelling concession or a contribution paid by the employer of a  workman towards any pension or provident fund, or a sum paid to a workman to cover any special expenses entailed on him by the nature of his employment; (Workmen’s Compensation Law 1987(PNDCL 187) s. 38 (1)

ESAPADIC   means the Patent Documentation and Information Centre of ESARIPO; (Protocol on Patents and Industrial Designs within the framework of the Industrial Property Organization for English-Speaking Africa (ESARIPO) (Ratification) Law, 1985 (PNDCL 137) s. 2

ESARIPO   (Protocol on Patents and Industrial Designs within the framework of the Industrial Property Organization for English-Speaking Africa (ESARIPO) (Ratification) Law, 1985 (PNDCL 137) s. 2

ESARIPO Office  means the Office of the Industrial Property Organization for English-Speaking Africa (ESARIPO); (Protocol on Patents and Industrial Designs within the framework of the Industrial Property Organization for English-Speaking Africa (ESARIPO) (Ratification) Law, 1985 (PNDCL 137) Section 2)

ESARIPO, The. Journal  means the Journal published by ESARIPO as required in Rule 2(4); (Protocol on Patents and Industrial Designs within the framework of the Industrial Property Organization for English-Speaking Africa (ESARIPO) (Ratification) Law, 1985 (PNDCL 137) Section 2)

escrow account  means the account described in section 28 of this Decree; (National Mortgage, Financing and Guarantee Scheme Decree, 1976 (SMCD 23) section 37)

essential facts  are facts which must be established to make out a cause of action or defence as determined by substantive law; (Evidence Decree, 1975 (NRCD 323) Section 179)

essential services  includes areas in an establishment where an action could result in a particular or total loss of life or pose a danger to public health and safety and such other services as the Minister may by legislative instrument determine; (Labour Act, 2003 (Act 651) Section 175)

establishment  means any office, shop, factory, mine, plantation, or any other place where persons are employed on pay for work or business of any kind. (Social security Law, 1991 (PNDCL 247) Section 45)

estate   means all property, movable and immovable; (Administration of Estates Act, 1961 (Act 63) Section 108)

estate   means self-acquired property which the intestate was legally competent to dispose of during his lifetime and in respect of which his interest has not been terminated by or on his death; (Intestate Succession Law, 1985 (PNDCL 111) Section 18)

Evaluation Committee  means the Timber Rights Evaluation Committee established under section 5 of this Act; (Timber Resources Management Act, 1997 (Act 547) Section 20)

evidence   means testimony, writings, material objects, or other things presented to the senses that are offered to prove the existence or non-existence of a fact; (Evidence Decree, 1975 (NRCD 323) Section 179)

examination  means any examination conducted under this Law by or on behalf of the Council; (West African Examinations Council Law, 1991 (PNDCL 255) Section 13)

examination   means an examination conducted under this Act by or on  behalf of the Council; (The West African Examinations Council Act, 2006 (Act 719) section 15)

examination by leave of the court   is such further examination as the court may allow; (Evidence Decree, 1975 (NRCD 323) Section 179)(2)

examination paper   includes any question paper examination instructions or a draft or copy of any examination paper or instructions in respect of an examination which has been taken; (National Board for Professional and Technician Examinations Act, 1994 (Act 492) Section 28)

examination paper   includes any question paper, examination instructions or the draft or copy of any examination paper or instructions in respect of an examination which has not been taken. (West African Examinations Council Law, 1991 (PNDCL 255) Section 13)

examination paper   includes a question paper, examination instructions or the draft or copy of an examination paper or instructions in respect of all examination which has not been taken. (The West African Examinations Council Act, 2006 (Act 719) section 15)

examination-in-chief  is the first examination of a witness by the party who called the witness; (Evidence Decree, 1975 (NRCD 323) Section 179)(2)

Examiner   means a person appointed examiner under paragraph 10 of these Regulations. (Fishing Boats (Certificate of Competency as Skippers and Secondhands) Regulations, 1972 (LI 770). Regulation 20)

Exchange   means the Ghana Stock Exchange; (Stock Exchange (Ghana Stock Exchange) Listing Regulations, 1990 (LI 1509).Regulation 63)

excisable goods   means goods of a description liable to excise duty if delivered for consumption in Ghana and include spirits rectified or compounded in Ghana; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340))

excise   means to remove the prepuce, the clitoris and all or part of the labia minora; (Criminal Code (Amendment) Act, 2007 (Act 741 s. 1(3))

excise duty  means any duty other than an export duty of customs imposed on any goods manufactured or produced in Ghana; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

Exclusive Economic Zone (EEZ)   means that area beyond and adjacent to the territorial sea which does not extend beyond two hundred nautical miles from the baseline from which the breadth of the territorial sea is measured; (Fisheries Act, 2002 (Act 625) Section 140)

executive officer  in relation to a body corporate, means any person by whatever name called who is concerned or takes part in the management of the body corporate whether or not he is a director of the body corporate; (Securities Industry Law, 1993 (PNDCL 333) Section 142).

executive officer   means a member of the Judicial Service who is neither a Judge of a superior court nor a judicial officer, and is the holder of a post designated by regulations as the post of an executive officer; (Judicial Service Act, 1960 (CA 10) s. 32)

executive officers of a political party   means the national chairman, the leader, the general secretary or equivalent designation, the national treasurer and the other members of the national executive committee of the political party; (Political Parties Act, 2000 (Act 574) Section 33)

Executive Secretary   means the Executive Secretary of the National Identification Authority;   (National Identity Register Act, 2008 (Act 750) s. 75)

Executive Secretary    means the Executive Secretary appointed under section 14; (National Accreditation Board act, 2007 (Act 744 s. 26)

executor   includes any executor, administrator, or other person administering the estate of a deceased person; (Internal Revenue Act, 2000 (Act 592) Section 167)

exempt dealer   means a person specified under section 65; (Securities Industry Law, 1993 (PNDCL 333) Section 142).

exempt debt   in relation to an exempt-controlled resident entity, means the greatest amount, at any time during a basis period, of the sum of

(a) the balance outstanding at that time on any debt obligation owed by the exempt-controlled resident entity to an exempt controller or an exempt person who is an associate of the exempt controller with respect to which

(i) interest is paid which is, or

(ii) in the case of a debt obligation denominated in foreign currency, any foreign currency exchange loss incurred is, or if incurred would be,

deductible to the exempt-controlled resident entity and the interest or foreign currency exchange gain is not or would not be included in ascertaining assessable income of the exempt controller or associate; and

(b) the balance outstanding at that time on a debt obligation owed by the exempt-controlled resident entity to a person other than the exempt controller or an associate of the exempt controller where that person has a balance outstanding of a similar amount on a debt obligation owed by that person to the exempt controller or an exempt person who is an associate of the exempt controller; ; (Internal Revenue Act, 2000 (Act 592) Section 71(2)

 

exempt equity  in relation to an exempt-controlled resident entity and for a basis period, means the sum of the following amounts:

(a) so much of any amount standing to the credit of the capital accounts of the entity at the beginning of the period as the exempt controller or an exempt person who is an associate of the exempt controller is entitled to or would be entitled to if the entity were wound up at that time; and

(b)  so much of the accumulated profits and asset revaluation reserves of the entity at the beginning of the basis period as the exempt controller or an exempt person who is an associate of the exempt controller is entitled to or would be entitled to if the entity were wound up at that time;

reduced by the sum of

(c) the balance outstanding at the beginning of the period on a debt obligation owed to the entity by the exempt controller or an exempt person who is an associate of the exempt controller; and

(d)  where the entity has accumulated losses at the beginning of the period, the amount by which the return of capital to the exempt controller or an exempt person who is an associate of the exempt controller would be reduced by virtue of the losses if the entity were wound up at that time; ; (Internal Revenue Act, 2000 (Act 592) Section 71(2)

Exempt Goods List   means the list agreed by the Company and the WAGP Authority in accordance with clause 29.13 of the International Project Agreement, and includes any amendments to that list agreed from time to time; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

exempt import  has the meaning in section 16; (Value Added Tax Act, 1998 (Act 546) Section 76)

exempt organisation  means a person

(a) who or that is and functions as

(i) a religious, charitable, or educational institution of a public character;

(ii) a body of persons formed for the purpose of promoting social or sporting amenities;.

(iii) a trade union registered under the Trade Unions Ordinance (Cap. 91);

(iv) an institution or trust of a public character established by an enactment solely for the purposes of scientific research; or

(v) registered sporting club;

(b) who or that has been issued with a written ruling by the Commissioner currently in force stating that it is an exempt organisation; and

(c) none of whose income or assets confers, or may confer, a private benefit, other than in pursuit of the organisation's function referred to in paragraph (a); (Internal Revenue Act, 2000 (Act 592) Section 94

 

exempt person   means

(a) a non-resident person; and

(b) a resident person for whom interest paid to that exempt person by the exempt-controlled resident entity or for whom any foreign currency exchange gain realised with respect to a debt claim against the exempt-controlled resident entity

(i) constitutes exempt income; or

(ii) is not included in ascertaining the exempt person's assessable income;  (Internal Revenue Act, 2000 (Act 592) Section 71(2)

exempt supply  means a supply of goods or services to which section 14 applies; (Value Added Tax Act, 1998 (Act 546) Section 76)

exempt-controlled resident entity   means a resident entity in which fifty per cent or more of the underlying ownership or control of the entity is held by an exempt person, in this section referred to as the exempt controller, either alone or together with an associate or associates; (Internal Revenue Act, 2000 (Act 592) Section 71(2)

exempted dealer  shall have the meaning assigned to it by section 280 of this Code. (Companies Code, 1963 (Act 179) First Schedule)

exhibit  in relation to a film, does not include television broadcast of the film; (Cinematograph Act, 1961 (Act 76) Section 17)

existing capacities   means the Technical Examination Unit of the Ghana Education Service, the National Co-ordinating Committee for Technical and Vocational Education and Training, and the National Vocational Training Institute. (Council for Technical and Vocational Education and Training Act, 2006 (Act 718) section 25)

existing Company   means a body corporate formed and registered under the Companies Ordinance (Cap. 193) unless, prior to the commencement of this Code, it has been dissolved or re-registered under some other Act. (Companies Code, 1963 (Act 179) First Schedule)

existing enactment   means  an enactment in force immediately before the coming into force of this Act; (Fines (Penalty Units) Act, 2000 (Act 572) Section 4)

Existing enactments    means the National Board for Professional and Technician Examinations Act, 1994 (Act 492), National Accreditation Board Law, 1993 (PNDCL 317) and the National Vocational Training Act, 1970 (Act 351); (Council for Technical and Vocational Education and Training Act, 2006 (Act 718) section 25)

existing installation   means

(a) an installation wholly installed before the 25th day of May, 1965, and

(b) an installation part of which was installed before the 25th day of May, 1965, and the rest of which consists either of parts installed in replacement of identical parts or parts which comply with relative requirement of these Rules; (Merchant Shipping (Radio) Rules, 1975 (LI 1018). Rule 31)

existing installation  means an installation wholly installed on board a ship before 26th May, 1965; or an installation, part of which was installed on board a ship before the 26th May, 1965 and the rest of which consists either of parts installed in replacement of identical part or parts which comply with the requirements of these Rules; (Merchant Shipping (Radio Direction-Finders) Rules, 1974 (LI 950). Rule 15)

existing right   means any right to water resources—

(a) which on the coming into force of this Act has been lawfully acquired, is possessed by and is being beneficially used by any person; or

(b) lawfully acquired by any person before the coming into force of this Act for the purpose of supplying water to the public; (Water Resources Commission Act, 1996 (Act 522) Section 37)

existing scheme   means any scheme of pension, provident fund or gratuity or a combination of any of these schemes existing on the 1st day of July, 1972 (the date on which the Decree came into force) or any scheme started after that date, but shall not include any scheme applicable to exempt persons mentioned under the Schedule to the Decree; (Social Security Regulations, 1973 (LI 818). Regulation 55)

existing ship   means a ship which at the commencement of this Act is not a new ship; (Ghana Shipping Act, 2003 (Act 645)  Section 300)

expatriate employee   means a person who is not a citizen of Ghana and who is employed for or in connection with the conduct of petroleum operations by a contractor or by a sub-contractor under an express or implied contract of employment which provides for payment of passages to and from Ghana and in respect of whom approval has been obtained from the Government of Ghana for his inclusion within the immigrant quota of such employer; (Petroleum Income Tax Law, 1987 (PNDCL 188) Section 38)

expenses   means any payment or outflow or depletion of assets or incurrence of liabilities, other than distributions to equity participants. (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2) (6)

experimental service   means a service in which Hertzian waves are employed for purposes of experimentation in the radio art or for purposes of providing essential communications for a research project which could not be conducted without the benefit of such communications; (Telecommunications (Frequency Registration and Control) Regulations, 1977 (LI 1121). Regulation 41)

experimental station   means a station other than amateur station that utilizes radio waves in experiments for the development of science or techniques; (Telecommunications (Frequency Registration and Control) Regulations, 1977 (LI 1121). Regulation 41)

exploration   means the search for petroleum by geological, geophysical and other means, and drilling of exploration wells, including appraisal wells, and activities connected therewith; (Petroleum (Exploration and Production) Law, 1984 (PNDCL 84) Section 33)

Explosive   means gunpowder, nitroglycerine, dynamite, gun-cotton, blasting powder, fulminate of mercury or of other metals, and every other substance, whether similar to the above-mentioned or not, used or manufactured with a view to producing a practical effect by explosion; (Criminal Code, 1960 (Act 29) Section 192)

explosives  includes gunpowder, nitro-glycerine, dynamite, or other nitro-glycerine admixture, gun cotton, blasting power, detonators, and every other substance used to produce a practical effect by explosion; (Arms and Ammunition Decree, 1972 (NRCD 9) Section 13)

export   means to take or cause to be taken out of the Republic by any means whatsoever; (Interpretation Act, 1960 (CA 4) Section 32)

export  means to take or cause to be taken out of Ghana; ((Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340))

export   means the provision of the service to any other country, VALCO or a free zone area in Ghana; (Public Utilities Regulatory Commission Act, 1997 (Act 538) Section 49)

exporter   includes any person by whom goods (including goods transferred from an importing aircraft or ship) are exported from Ghana, or supplied for use as aircraft's or ship's stores, and also the owner or any person acting on his behalf, and any person who for customs purposes signs any document relating to goods exported or intended for exportation, or supplied or intended for supply as aircraft or ship's stores; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

ex-refinery cost  means the price for purchasing and processing unrefined petroleum products plus processing-related charges; (Debt recovery (Tema Oil Refinery Company) Fund Act, 2003 (Act 642) Section 16)

ex-serviceman   means any former member of the Ghana Armed Forces, the erstwhile Gold Coast Regiment (R.W.A.F.F.) or any other force approved by the Commissioner responsible for the Interior in consultation with the Commissioner responsible for Defence; (Aliens (Registration) (Amendment) Regulations, 1974, (LI 883). Regulation 2)

external company   shall have the meaning assigned to it by section 302 of this Code.(Companies Code, 1963 (Act 179) First Schedule)

external currency   means the currency of any country other than Ghana, and any reference to external currency includes a reference to external currency notes, external currency drafts and any right to receive external currency in respect of a credit or balance at a bank; (Exchange Control Act, 1961 (Act 71) Section 37)

external currency draft   has the meaning assigned to it by section 1(4) of this Act; (Exchange Control Act, 1961 (Act 71) Section 37)

external loan   means a loan raised from all or any of the following:—

(a) the Government of any country other than Ghana,

(b) any person, body or institution whether resident in Ghana or outside Ghana;

being a loan raised in currency other than Ghana currency or a loan the repayment of which is to be made in currency other than Ghana currency; (Loans Act, 1970 (Act 335) Section 22)

external museum   means a museum in Ghana other than a museum within the direct control of the National Museum; (National Museum Decree, 1969, (NLCD 387) para. 30)

external resident  means a person resident outside Ghana; (Exchange Control Act, 1961 (Act 71) Section 37)

external wall  includes any external cladding or internal lining; (National Building Regulations 1996, (LI 1630). Regulation 94)

Extortion   A public officer is guilty of extortion who, under colour of his office, demands or obtains from any person, whether for purposes or for himself or any other person any money or valuable consideration which he knows that he is not lawfully authorised to demand or obtain, or at a time at which he knows that he is not lawfully authorised to demand obtain the same. (Criminal Code, 1960 (Act 29) Section 247)

Extortion   (1) Whoever extorts any property from any person by means of threat shall be guilty of second degree felony. (Criminal Code, 1960 (Act 29) Section 151)

extradition crime   means a crime which, if committed within the jurisdiction of Ghana, would be an indictable offence described in the First Schedule to this Act. (Extradition Act, 1960 (Act 22). Section 29)

fabrication   A person fabricates evidence if he causes any circumstance to exist, or makes a false entry in any book, account, or record, or makes any document containing a false statement or forges any document, with intent to mislead any public officer, judge, or juror acting in any judicial proceeding. (Criminal Code, 1960 (Act 29) Section 214)

facility  includes a cold store for human remains, mortuary, funeral home, crematoria, cemetery, columbarium, mausoleum and a hearse; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

facility   means a prison or other place where a convicted person may be kept in custody; (Transfer of Convicted Persons Act, 2007 (Act 743  .s. 19)

facility   means an assembly of devices, equipment, structures or natural features whether simple or complex, which serves some specific purpose or performs some other function; (Radiation Protection Instrument, 1993 (LI 1559). Regulation 16)

factory   means any premises (including any cartilage thereof) or place used for the manufacture of excisable goods; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

factory   means any premises in which, or within the close or curtilage of which, any person is employed in manual labour in any process for or incidental to any one or more of the following types of work which are carried on by way of trade or for purposes of gain, and to or over which premises the employer of the persons employed therein has the right of access or control namely,—

(a) the making of any article or part of any article;

(b) the altering, repairing, ornamenting, finishing, filling, packing, printing, bookbinding, cleaning, washing, breaking up or demolition of any article;

(c) the adapting for storage or sale of any article;

(d) the slaughtering of cattle, sheep, swine, goats, hens, guinea fowl and turkeys. (Factories, Offices and Shops Act, 1970 (Act 328) Section 83)

factory   means factory within the meaning of section 83 of the Factories, offices and shops, Act 1970, Act 328 of 1970 and other premises referred to in paragraphs (d) and (e) of subsection (1) of that section; (Fire Precaution (Premises) Regulations, 2003 (LI 1724) Regulation 21)

factory  means premises licensed under section 226 of the Customs and Excise Decree, 1972 (N.R.C.D. 114) for the manufacture of cigarettes; (Customs and Excise (Tobacco) Regulations, 1976 (LI 1074). Regulation 14)

factory   also means—

(a) any yard or dry dock (including the precincts thereof) in which ships or vessels are constructed, reconstructed, repaired, refitted, finished or broken up;

(b) any premises in which the construction, reconstruction or repair of locomotives, vehicles or plant for use for transport purposes is carried on as ancillary to a transport undertaking, or other industrial or commercial undertaking, not being premises used to house locomotives or vehicles where only cleaning, washing, running repairs or minor adjustments are carried out;

(c) any premises in which mechanical power is used in connection with the making, repair or storage of any article incidentally to any business carried on by way of trade or for purposes of gain and in which any person is employed in manual labour;

(d) any premises in which articles are made or prepared incidentally to the carrying on of building operations or works of engineering construction and in which any person is employed in manual labour, not being premises in which such operations or works are being carried on;

(e) any premises in which any person is regularly employed in manual labour in or in connection with the generating of electrical energy for supply by way of trade, or for supply for the purposes of any industrial or commercial undertaking or of any public building or public institution, or for supply to streets or other public places;

(f) any premises in which mechanical power is used for or in connection with a water supply, being premises in which any person is regularly employed in manual labour;

(g) any premises in which the business of sorting any articles is carried on as preliminary to the work carried on in any factory or incidentally to the purposes of any factory, and in which any person is employed in manual labour;

(h) any laundry carried on as ancillary to another business, or incidentally to the purposes of any public institution. (Factories, Offices and Shops Act, 1970 (Act 328) Section 83)

factory overhead costs   means the total costs of manufacturing except direct labour and direct material costs; (Internal Revenue Act, 2000 (Act 592) Section 31(7)

fail   includes refuse; (Road Traffic Act, 2004 (Act 683) Section 10)

False Pretence   A person is guilty of defrauding by false pretences if, by means of any false pretence, or by personation he obtains the consent of another person to part with or transfer the ownership of anything. (Criminal Code, 1960 (Act 29) Section 132)

family   for the purposes of this section means spouse, father, mother, child, grandchild, brother and sister. (Whistleblower Act 2006 (Act 720 s. 17(3)

family   includes any group of persons recognised by an applicable customary law as constituting a family or other corporate person with the capacity to be the single proprietor of land or an interest in land, (Land Title Registration Law, 1986 (PNDCL 152) Section 139)

family   means any spouse and children; (National Fire Service Regulations, 2003 (LI 1725) Regulation 21)

family   means immediate and extended family; (Child Rights Regulations, 2002 (LI 1705). Regulation 73)

family   means wife, husband, father, mother, stepfather, stepmother, son, daughter, stepson, stepdaughter; (Aliens (Registration) (Amendment) Regulations, 1974, (LI 883). Regulation 2)

family land   includes land or an interest in land owned by a family; (Land Title Registration Law, 1986 (PNDCL 152) Section 139)

family property   includes any property, whether movable or immovable, which belongs to the members collectively of a particular family or is held for the benefit of such members and any receipts or proceeds from such property. (Head of Family (Accountability) Law, 1985 (PNDCL 114) Section 4)

farm inputs  include seeds, fertilizers, pesticides, and machine services; (Irrigation Development Authority Regulations, 1987 (LI 1350). Regulation 27)

farming  in relation to any fish or other marine vegetation, means the breeding, cultivating and rearing of any such fish or the cultivating of aquatic vegetation, as the case may be; (Fisheries Act, 2002 (Act 625) Section 140)

farming  means to plant and cultivate crops, and cognate expressions shall be construed accordingly. (Farm Lands (Protection) Act, 1962 (Act 107) Section 5)

farming business  means the business of producing crops, fish, or livestock; (Internal Revenue Act, 2000 (Act 592) Section 11 (10))

fault   means a wrongful act; (Civil Liability Act, 1963 (Act 176) Section 35)

feeder road  means a public track or an engineered way for vehicular use connecting a rural community to another or a rural community to a road classified as a trunk road; (Ghana Highway Authority Act, 1997 (Act 540) Section 43)

feeding stuffs  include every article used as feed for livestock, poultry and domesticated animals and every article which ordinarily enters into or is used in the composition or preparation of such feed; (Prevention of Damage by Pests Decree, 1968 (NLCD 245) para. 15)

fee-for-service   means in respect of out-patient (OPD), consultation fees, costs of drugs and cost of management; and in respect of admitted patients (in patients), admission fees, costs of drugs, cost of surgery and cost of management; (National Health Insurance Regulations, 2004 (LI 1809). Regulation 63)

fees   includes charges and disbursements; (Legal Profession Act, 1960 (Act 32) Section 56)

fees   includes dues, rents and royalties in respect of any interest in land. (Forests Fees Regulations, 1976 (LI 1089). Regulation 8)

Fees Account   has the meaning assigned to it by subsection (2) of section 3 of this Act; (Insolvency Act, 1962 (Act 153) Section 77)

fees account   means the account established by subsection (2) of section 3 (Insolvency Act 2006 (Act 708)

fees, levies and charges  means in relation to any particular transaction or dealing, all stamp duties, taxes, Government charges, brokerage fees, bank charges, transfer fees, registration fees and any other duties and charges, whether in connection with the constitution of the assets of the scheme or the increase or decrease of the assets of the scheme or the creation, issue, sale, exchange or purchase of interests or the sale or purchase of investments or in respect of certificates or otherwise which may have become or may be payable in respect of or prior to or upon the occasion of the transaction or dealing in respect of which the fees, levies and charges are payable, but does not mean commission, if any payable to agents on sales or repurchases of interest; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

felony  first degree felony and second degree felony shall be construed in accordance with section 296 of the Criminal Procedure Code; (Criminal Code, 1960 (Act 29) Section 1)

fence line   means the fence line as fixed or to be fixed by the District Planning Authority; (National Building Regulations 1996, (LI 1630). Regulation 186)

fents  means remnants of cloth of irregular lengths being under six yards; (Customs, Excise and Preventive Service (Management) Law, 1993 (PNDCL 330) Section 340)

ferry  means any ship plying from one side of a waterway to the other for the purposes of the carriage of passengers or goods; (Ghana Ports and Harbours Authority Law, 1986 (PNDCL 160) Section 111)

FGM  Female genital mutilation

FIDA  Federation of International Women Lawyers (Federacion Internacionale De Abogadas)

fidelity fund  or  fund  means a fidelity fund established under section 99; (Securities Industry Law, 1993 (PNDCL 333) section 121)

file   means to place in the appropriate record in the Registry; (Land Title Registration Law, 1986 (PNDCL 152) Section 139)

filled   refers to any compartment in which after loading and trimming, the level of the bulk grain therein is as high as possible; (Merchant Shipping (Carriage of Grain) Rules, 1974 (LI 949). Rule 22)

film   means cinematograph film; (Cinematograph Act, 1961 (Act 76) Section 17)

film of an educational character  means a film which falls within one or more of the following categories—

(a) films intended for use in education of all grades;

(b) films intended for vocational training and guidance, including technical films relating to industry and films relating to scientific management;

(c) films dealing with scientific or technical research or designed to spread scientific knowledge;

(d) films dealing with health questions, physical training, social welfare or relief;

(e) films designed to promote and increase throughout the world knowledge and understanding of the several countries and peoples;

(f) films designed to supply information with regard to the work and aims of the United Nations and other international organisations which are recognised by the Government for facilitating the international circulation of films of an educational character; (Cinematograph Act, 1961 (Act 76) Section 17)

Final Classification and Valuation Report means a report issued by an inspector which contains all the elements necessary for the assessment of the tariff classification by the Customs, Excise and Preventive Service; [As inserted by Export and Import (Amendment) Act, 2000 (Act 585) s. 6(b)] (Export and Import Act, 1995 (Act 503). Section 15)

finality  means the confirmation explicitly or implicitly, that a payment or settlement is irreversible and irrevocable, (Payment Systems Act, 2003 (Act 662) Section 25)

finance lease  in relation to goods, includes the lease of goods where—

(a) the lease term exceeds seventy-five percent of the expected life of the goods; or

(b) the lessee has an option to purchase the goods for a fixed or determinable price at the expiration of the lease; or

(c) the estimated residual value of the goods to the lessor at the expiration of the lease term including the period of any option to renew is less than twenty percent of its fair market value at the commencement of the lease; (Value Added Tax Act, 1998 (Act 546) Section 76)

financial aid   means grants, loans, guarantees and commodity aids. (Audit Service Act, 2000 (Act 584) Section 36)

financial exposure of a bank  to a person, firm, body corporate, or any unincorporated body of persons, concern or combination of that person, firm, body corporate, or an unincorporated body of persons, concern or combination shall be taken to be the aggregate of

(a) the loans, advances and credit facilities (including off-balance sheet obligations) given to that person, firm, body corporate, or an unincorporated body of persons, concern or combination, and

(b) the value of the bank's holdings of shares and debentures and other debt securities issued by that person, firm, body corporate, or an unincorporated body of persons, concern or combination;

and in computing the financial exposure the following assets that may be held as collateral shall be deducted:

(c) cash deposit;

(d) lien on term deposit with the bank;

(e) market value of Treasury Bills, Government Securities and Bank Securities, and

(f) other securities approved by the Bank of Ghana; (Banking Act, 2004 (Act 673) Section 90)

 

financial institution   means an entity that undertakes financial intermediation; (Anti-Money Laundering Act 2008 (Act 749) s. 51

 

financial institution   means a financial institution licensed and regulated by law and includes institutions licensed and regulated under

(a) the Banking Act, 2004 (Act 673),

(b) the Financial Institutions (Non-Banking) Law, 1993 (PNDCL 328), .

(c) the Insurance Law, 1989 (PNDCL 227), and

(e) the Securities Industry Law 1993 (PNDCL 333);    Credit Reporting Act, 2007 (Act 726) s.61)

financial institution   means a licensed bank or other institution which carries on any form of financial business and that is specified as a financial institution by the Bank of Ghana; (Foreign Exchange Act, 2006 (Act 723) section 33)

financial institution  means

(a)  a bank regulated under the Banking Law, 1989 (PNDCL 225);

(b) a non-banking financial institution regulated under the Financial Institutions (Non-Banking) Law, 1993 (PNDCL 328); and

(c)  any other category of persons prescribed by Regulations made under section 114; (Internal Revenue Act, 2000 (Act 592) Section 94)

 

financial institution  means an entity which may be either a depository financial institution such as a commercial bank, savings and loans company, mutual savings company, credit union or a non-depository financial institution such as a brokerage firm, insurance company, pension fund, investment company, which carries on the business of or part of whose business is any of the following activities:

(a) taking of deposits of money from the public repayable on demand and withdrawable by cheques, drafts, orders or by other means;

(b) financing of any activity by way of creating financial assets such as loans and advances, securities, bank deposits or otherwise, other than its own;

(c)  companies dealing in shares, stocks, bonds or other securities;

(d) leasing, letting or delivering goods to a hirer under a hire purchase agreement;

(e) carrying on by insurance companies of any business other than insurance;

(f) collecting of money or accepting employer contributions and paying it out for legitimate claims or for retirement benefits; (Bank of Ghana Act, 2002 (Act 612) Section 69)

financial institution   means an institution incorporated under the laws of Ghana and recognised by the Bank of Ghana as carrying on the business of banking or providing credit to exporters and approved and designated by the Board to transact business for the purposes of this Act; (Export Development and Investment Fund Act, 2000 (Act 582) Section 29)

financial institution   means an institution incorporated under the laws of Ghana and recognised by the Bank of Ghana as carrying on the business of banking or providing credit and approved and designated by the Board to transact business for purposes of this Act; (Ghana Investment Fund Act, 2002 (Act 616) Section 25)

financial institution   means an institution specified in the First Schedule to this Decree;  (National Mortgage, Financing and Guarantee Scheme Decree, 1976 (SMCD 23) section 37)

financial instrument   means a physical or electronic document which embodies or conveys monetary value(Anti-Money Laundering Act 2008 (Act 749) s. 51

 

financial intermediation   means a process of transferring funds from one entity to another entity; (Anti-Money Laundering Act 2008 (Act 749) s. 51

financial organisation  means commercial, merchant or investment bank, a dealer in securities, a finance company, a development finance institution or any other financial institution, which deals with the placement or investment of money for commercial purposes. (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

financial provision  includes maintenance and all other forms of financial support provided by one spouse to the other or to any child of the household; (Matrimonial Causes Act, 1971 (Act 367) Section 43)

financial system  means a network of deposit-taking and non-deposit taking financial institutions and entities providing financial services to the public. (Bank of Ghana Act, 2002 (Act 612) Section 69)

financial year   means a period of twelve months ending on the 31st day of December.[As amended by the Interpretation Act (Amendment) Law, 1982 (PNDCL 12), s.1] (Interpretation Act, 1960 (CA 4) Section 32)

financial year   in relation to a dealer being a body corporate, means the financial year of the body corporate within the meaning of the Companies Code, 1963 (Act 179); (Securities Industry Law, 1993 (PNDCL 333) Section 90).and

financial year   means as respects the first financial year of the Commission, the period from the commencement of this Act to the end of the financial year as determined by the Government; (Atomic Energy Commission Act, 2000 (Act 588) Section 15)

financial year   means financial year of the Government; (Centre for Scientific Research Into Plant Medicine Decree, 1975 (NRCD 344) Section 24)

financial year   means the financial year of the Government. [As substituted by the Ghana Water and Sewerage Corporation Act, 1965 (Amendment)  Decree, 1968 (NLCD 247) s. 1]. (Ghana Water and Sewerage Corporation Act, 1965 (Act 310) Section 17)

financial year  means the financial year of the Government; (Nurses and Midwives Decree, 1972 (NRCD 117) Section 40)

financial year  means the period covered by the company's profit and loss account in accordance with section 125 of this Code. (Companies Code, 1963 (Act 179) First Schedule)

financial year  means the period of twelve months ending on the thirty-first day of December of each year; (National Investment Bank Act, 1963 (Act 163) Section 30)

finder  means the person who finds, produces or wins any diamond: (Diamonds Decree, 1972 (NRCD 32) Section 16)

fine  means any pecuniary penalty to which a person may be liable for breach of a provision in an enactment. (Fines (Penalty Units) Act, 2000 (Act 572) Section 4)

fine  means pecuniary penalty to which a person may be liable for breach of any provision of these Regulations (Fire Precaution (Premises) Regulations, 2003 (LI 1724) Regulation 21)

fingerprint   means a record of the unique pattern of curves formed by the ridges and valleys and other characteristics of the fingers of an individual;   (National Identity Register Act, 2008 (Act 750) s. 75)

fire   means a fire which is undesired or accidental; (Ghana National Fire Service Act, 1997 (Act 537) Section 30)

fire alarm  includes any other effective warning device; (Fire Precaution (Premises) Regulations, 2003 (LI 1724) Regulation 21)

fire certificate   means a certificate issued by the Chief Fire Officer certifying the adequacy of fire precaution measures in particular premises; (Fire Precaution (Premises) Regulations, 2003 (LI 1724) Regulation 21)

fire extinguisher  includes other fire fighting means; (Fire Precaution (Premises) Regulations, 2003 (LI 1724) Regulation 21)

fire inspector   means a person so designated, appointed or authorized by the Chief Fire Officer in writing; (Fire Precaution (Premises) Regulations, 2003 (LI 1724) Regulation 21)

fire stop   means a barrier or seal which would prevent or retard the passage of smoke or flame within a cavity or around a pipe or duct where it passes through a wall or floor or at a junction between elements of structure; (National Building Regulations 1996, (LI 1630). Regulation 56)

firearm  includes any gun, rifle, machine-gun, cap-gun, flint-lock gun or pistol revolver, cannon or other firearms and any air gun, air rifle or air pistol whether whole or in attached pieces; (Juvenile Justice Act, 2003 (Act 653) Section 60)

Firearm   means any lethal barrelled weapon of any description from which any shot, bullet or other missile can be discharged or which can be adapted for the discharge of any such shot, bullet or other missile, and includes any component part of any such weapon".(Criminal Code, 1960 (Act 29) Section 192)

firearm   means any gun, rifle, or pistol, whether operated by force of explosives or not and includes any gun, rifle, or pistol that

(a) is capable or incapable of discharging any shot, bullet, or other missile; or

(b)  is dismantled. (Ghana Maritime Security Act, 2004 (Act 675) Section 61(3)

firearms   includes any gun, rifle, machine-gun, cap-gun, flint-lock gun or pistol, revolver, cannon or other firearms, and any air gun, air pistol, whether whole or in detached pieces; (Public Order Act, 1994 (Act 491) Section 10)

firearms  includes any gun, rifle, machine-gun, cap-gun, flint-lock gun or pistol, revolver, pistol, cannon or other firearm, and any air gun, air rifle, or air pistol, whether whole or in detached pieces. (Arms and Ammunition Decree, 1972 (NRCD 9) Section 13)

firm  means a body corporate formed by registration of a partnership in accordance with this Act; (Incorporated Private Partnerships Act, 1962 (Act 152) Section 2)

Firm   means an unincorporate body of two or more individuals, or one or more individuals and one or more corporations, or two or more corporations, who have entered into partnership with one another with a view to carrying on business for profit; (Moneylenders Ordinance, 1951 (Cap 176) s. 2)

first class arms and ammunition dealer  means a person whose annual importation of shot guns and ammunition is more than 1000 pieces but not more than 2000 pieces; [As inserted by the Arms and Ammunition (Amendment) Act, 1996 (Act 519), s.3]. (Arms and Ammunition Decree, 1972 (NRCD 9) Section 13)

first name   includes any forename, and when used with surname includes any other name; (Registration of Business Names Act, 1962 (Act 151) Section 17)

first quarterly period  means the quarterly period within which a person commences petroleum operations under the terms of a Petroleum Agreement; (Petroleum Income Tax Law, 1987 (PNDCL 188) Section 38)

first-in-first-out method  means the generally accepted accounting principle under which trading stock valuation is based on the assumption that trading stock is disposed of in the order of its receipt; (Internal Revenue Act, 2000 (Act 592) Section 31(7)

fiscal laws   means laws in force in Ghana which apply in respect of the Project and governing the fiscal topics addressed in the Agreed Fiscal Regime (including, to the extent applicable, this Act); (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

Fiscal Review Board  means the Fiscal Review Board established in accordance with the WAGP Treaty; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

Fiscal Review Board  means the Fiscal Review Board established in accordance with the WAGP Treaty; (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2(3)

Fiscal Start Date  has the meaning given to it in the International Project Agreement; (West African Gas Pipeline Act, 2004 (Act 681) SCHEDULE 2(3)

fish  means any aquatic animal (including shellfish, crustaceans, turtles and aquatic mammals), and any reference to fish landed in a fish marketing zone shall be construed as a reference only to fish landed in such a zone from a motor fishing vessel (whether or not the actual landing involves the transfer of the fish from the motor fishing vessel to any other craft of any description); (Wholesale Fish Marketing Act, 1963 (Act 156) Section 4)

fish  means any living aquatic organism, plant or animal, and includes any fin-fish, shellfish coral, reptile and marine mammal, but does not include aquatic birds; (Fisheries Act, 2002 (Act 625) Section 140)

fish aggregating device   means any man-made or partly man-made floating or semi-submerged device, or directly placed natural materials, whether anchored or not, intended for the purpose of aggregating fish, and includes any natural floating object on which a device has been placed to facilitate its location; (Fisheries Act, 2002 (Act 625) Section 140)

fish processing   means any process that adds value to or preserves the fish and includes the dismembering, cleaning, sorting, loining, freezing, canning, salting and any other process of preserving fish; (Fisheries Act, 2002 (Act 625) Section 140)

fish processing establishment   means any place other than a licensed fishing vessel where fish is canned, dried, gutted, salted, iced, chilled, frozen, smoked or otherwise processed for sale by wholesale in or outside the country; (Fisheries Act, 2002 (Act 625) Section 140)

fisheries water use   means the release or maintenance of a certain flow of water for the purpose of meeting the needs of aquaculture or fisheries activities; (Water Use Regulations, 2001 (LI 1692) Regulation 25)

fishery or fisheries   means one or more stocks of fish or any operations based on such stocks which can be treated as a unit for purposes of conservation and management, taking into account geographical, scientific, technical, cultural, economic, recreational and other relevant characteristics; (Fisheries Act, 2002 (Act 625) Section 140)

fishery plan   means a plan for the management, development and conservation of fish; (Fisheries Act, 2002 (Act 625) Section 140)

fishery waters  includes all waters over which the Republic has fisheries jurisdiction or sovereign rights, including riverine systems, internal waters, territorial sea and Exclusive Economic Zone and any other waters over which fisheries jurisdiction may be claimed from time to time; (Fisheries Act, 2002 (Act 625) Section 140)

fishing gear   means any equipment, implement or other thing that can be used in the act of fishing, whether or not it is used in connection with a vessel, including any fishing net, rope, line, float, trap, hook, winch, boat or aircraft; (Fisheries Act, 2002 (Act 625) Section 140)

fishing licence   includes fishing right; (Fisheries Act, 2002 (Act 625) Section 140)

fishing means—

(a) searching for, catching, taking or harvesting fish;

(b) the attempted searching for, catching, taking or harvesting of fish;

(c) engaging in any other activity which can reasonably be expected to result in the locating, catching, taking or harvesting of fish;

(d) placing, searching for or recovering any fish aggregating device or associated equipment including radio beacons;

(e) any operation at sea in support of or in preparation for any activity within the meaning of this heading; or

(f) the use of an aircraft in relation to any activity described in this paragraph; (Fisheries Act, 2002 (Act 625) Section 140)

fishing vessel   means a mechanically propelled vessel used for catching fish, whales, seals, walrus or other living resources of the sea but does not include a vessel with an outboard motor; (Ghana Shipping Act, 2003 (Act 645) Section 481)

fishing vessel   means a ship used for catching fish, or other living resources of the sea including whales, walrus and seals; (Ghana Shipping Act, 2003 (Act 645)  Section 300)

fishing vessel  means a vessel used for catching fish, whales, seals, walrus or other living resources of the sea; (Ghana Shipping Act, 2003 (Act 645) Section 249))

fishing vessel  means a vessel used for catching fish, whales, seals, walrus or other living resources of the sea; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

fishing vessel  means any vessel, boat, ship or other craft which is used for, equipped to be used for or of a type that is normally used for—

(a) fishing;

(b) the processing or storage of fish or fish products;

(c) the supply or support of vessels used for purposes described in paragraphs (a) or (b);

(d) the transportation of fish or fish products from the fishing grounds;

or related activities, including a canoe, motor fishing vessel and ancillary vessel, but does not include any vessel used for the transportation of fish or fish products to or from a port of Ghana as a part of its general cargo; (Fisheries Act, 2002 (Act 625) Section 140)

fit person  has the meaning assigned to it in the Children's Act, 1998 (Act 560); (Child Rights Regulations, 2002 (LI 1705). Regulation 73)

fit person  means a person of full age who is of high moral character and integrity and of sound mind capable of looking after a child, is not a relative of the child and has been registered by a probation officer or social welfare officer as being able to provide a caring home for a child; (Children’s Act, 1998 (Act 560) Section 124)

fit person  means a person of full age who is of high moral character and integrity and sound mind capable of looking after a child and who has been registered by a probation officer or Social Welfare officer as being able to provide a caring home for a child; (Juvenile Justice Act, 2003 (Act 653) Section 60)

fit and proper person   means a person with appropriate integrity, competency, experience and qualification determined by the Commission; (Insurance Act, 2006 (Act 724) section 211)

Fitting, Fitment or Fixture   means anything fitted, fixed or installed in connection with the supply, measurement, control, distribution, utilization or disposal of water, and includes pipes, taps, cocks, valves, saddles, ferrules, meters cisterns, tanks, baths, water closets, soil pans, bidders, mortuary tables and dissecting slabs, water heaters, etc., and any other equipment or apparatus used in connection with the supply and use of potable water. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

fixation  means the embodiment of sounds, images or images and sounds or of representations made from them from which the sounds, images or images and sounds can be perceived, reproduced or communicated through a device; (Copyright Act, 2005 (Act 690). Section 76)

fixed fishing gear  means fishing gear deposited on or attached directly or indirectly to the water bed, and includes fish traps, fishing stakes and anchored gill nets; (Fisheries Act, 2002 (Act 625) Section 140)

fixed service  means a service of radio communication between specified fixed points; (Telecommunications (Frequency Registration and Control) Regulations, 1977 (LI 1121). Regulation 41)

Fixture  means a receptacle, including a floor drain that receives water, liquids, or water-borne wastes and discharges any of them into a drainage system. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

Fixture Unit  means a design factor for drainage piping in which the rate of discharge from a wash basin, having a 38mm 11/2 outlet, is taken as unit and the rate of discharge from all other fixtures is related to it. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

flag state  means the state whose flag a ship is entitled to fly; (Ghana Maritime Authority Act, 2002 (Act 630) Section 27)

flashing   means sheet metal or other material used in roof and wall construction to shed water; (National Building Regulations 1996, (LI 1630). Regulation 186)

flat roof  includes a roof the pitch of which is 5cm or less to the horizontal; (National Building Regulations 1996, (LI 1630). Schedule 5)

flight  and  to fly  have the meanings respectively assigned to them by sub-regulation (2) of this regulation; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

flight crew   in relation to an aircraft means those members of the crew of the aircraft who respectively undertake to act as pilot, flight navigator, flight engineer and flight radio operator of the aircraft; (Civil Aviation Regulations, 1970 (LI 674). Regulation 82)

flight duty period  means the period defined as 1 hour before departure of a flight when a crew member reports for duty up to 30 minutes after termination of the final sector of the flight when he is relieved of all duties connected with his employment. This duty period shall be considered as continuous if it is not interrupted by a complete rest period of at least 5 continuous hours; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

flight level  means one of a series of levels of equal atmospheric pressure, separated by notified intervals and each expressed as the number of hundreds of feet which would be indicated at that level on a pressure altimeter calibrated in accordance with the International Standard atmosphere and set 1013.2 milibars (20.92 inches of mercury); (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

flight plan   means such information as may be notified in respect of an air traffic control service unit being information provided or to be provided to that unit relative to an intended flight or portion of a flight of an aircraft; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

flight recording system   means a system comprising either a flight data recorder or a cockpit voice recorder or both; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

flight simulator   means apparatus by means of which flight conditions in an aircraft are simulated on the ground; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

flight time   means the  total time from the moment an aircraft moves under its own power for the purpose of taking off until the moment it comes to rest at the end of the flight. (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

floatation cost  means the total expenses incurred during an offer period of initial issue of interest including legal, accounting, marketing, advertising and distribution expenses; (Unit trusts and Mutual Funds Regulations, 2001, (LI 1695). Regulation 101)

floating charge  shall have the meaning assigned to it by section 87 of this Code. (Companies Code, 1963 (Act 179) Section 179(1)

Flood drain  means a fixture used to receive water from a system from which water overflows. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

Flood level  when used with reference to a fixture, means the level at which water begins to overflow the top or rim of the fixture. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

Flood level rim   means the top edge of a fixture from which water overflows. (Water and Sewerage Regulation, 1979 (LI 1233). Second Schedule, Section 51)

floor   includes any ceiling which is applied or fixed to the underside of the floor; (National Building Regulations 1996, (LI 1630). Regulation 94)

floor   includes any horizontal platform forming the surface of any storey and joists, board, timber, stone, brick, concrete or other substance connected with or forming part of such platform; (National Building Regulations 1996, (LI 1630). Regulation 186)

floor   includes any part of a floor to be used as a corridor and any balcony used in connection with the floor; (National Building Regulations 1996, (LI 1630). Regulation 34)

flue  means a passage for conveying the discharge of an appliance to the external air and includes any part of the passage in an appliance ventilation duct which services the purpose of a flue; (National Building Regulations 1996, (LI 1630). Regulation 94)

flue pipe   means a pipe that forms a flue, but does not include a pipe built as a lining into either  a chimney or an appliance ventilation duct; (National Building Regulations 1996, (LI 1630). Regulation 94)

FOB  means Free on Board; (Ghana Shippers' Council (Cargo Sharing) Regulations, 1987 (LI 1347). Regulation 21)

folklore  means the literary, artistic and scientific expressions belonging to the cultural heritage of Ghana which are created, preserved and developed by ethnic communities of Ghana or by an unidentified Ghanaian author, and includes kente and adinkra designs, where the author of the designs are not known, and any similar work designated under this Act to be works of folklore; (Copyright Act, 2005 (Act 690). Section 76)

follow-up formula   means an animal or vegetable based product intended for infants older than six months and young children and formulated industrially in accordance with the standards of the Ghana Standards Board or in the absence of such standards in accordance with the International Codex Alimentarius Standards, (Breastfeeding Promotion Regulations, 2000 (LI 1667). Regulation 16)

food   includes every article used for food or drink by man and every article which ordinarily enters into, or is used in the composition or preparation of human food or drink; (Prevention of Damage by Pests Decree, 1968 (NLCD 245) para. 15)

food   means any article manufactured, sold or presented for use as food or drink for human consumption, chewing gum and water. (Ghana Standards Board (Food, Drugs and Other Goods) General Labelling Rules, 1992 (LI 1541). Rule 14)

footpath  means a way over which the public has a right of way on foot or pedestrian walkway; (Road Traffic Act, 2004 (Act 683) Section 136)

footway   means a way comprised in a road which also comprises a carriageway, being a way over which the public have a right of way on foot only; (Road Traffic Act, 2004 (Act 683) Section 19(2)

forced labour   means work or service that is exacted from a person under threat of a penalty and for which that person has not offered himself or herself voluntarily, but does not include

(a) labour required as a result of a sentence or order of a court;

(b) labour required of a member of a disciplined force or service as his or her duties;

(c) labour required during a period when the country is at war or in the event of an emergency or calamity that threatens life and well-being of the community, to the extent that the requirement of the labour is reasonably justifiable in circumstances of a situation arising or existing during that period for the purpose of dealing with the situation; or

(d) labour reasonably required as part of normal communal or other civic obligations. (Labour Act, 2003 (Act 651) Section 117)

foreign authority   means a person designated by a foreign government as a competent authority to act on behalf of a foreign government for purposes of this Act; (Human Trafficking Act, 2005 (Act 694) section 42)

foreign authority   means any person designated by a foreign government as authority competent to act on behalf of the foreign government for the purpose of this Law; (Narcotic Drugs (Control, Enforcement and Sanctions) Law, 1990 (PNDCL 236 Section 54

foreign bank  means a bank incorporated in Ghana in which not less than sixty per cent of the equity share capital is held by foreigners; (Banking Act, 2004 (Act 673) Section 90)

foreign capital  means convertible currency, plant, machinery, equipment, spare parts, raw materials and other business assets other than goodwill that enter Ghana with no initial disbursement of Ghana's foreign exchange and are intended for the production of goods and services related to an enterprise to which this Act is applicable; (Ghana Investment Promotion Centre Act, 1994 (Act 478) Section 40)

Foreign capital  means convertible currency, plant, machinery, equipment, spare parts, raw materials and any other business assets other than goodwill that enter Ghana with no initial disbursement of Ghana's foreign exchange and are intended for or related to mineral operations approved under this Law; (Minerals and Mining Law, 1986 (PNDCL 153) Section 84)

foreign counterpart   means the authority in another country that exercise similar powers and performs similar functions as the Centre; (Anti-Money Laundering Act 2008 (Act 749) s. 51

foreign currency   means any freely convertible currency, including US dollars, that is the lawful currency of a state other than the currency of Ghana; (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

foreign currency   means a currency other than the legal tender of Ghana and includes travellers cheques and the right to receive foreign currency in respect of any credit or balance with a licensed bank or non-resident; (Foreign Exchange Act, 2006 (Act 723) section 33)

foreign exchange   means currency notes, bank notes or coins which are at any time legal tender and which are convertible into currency which is legal tender in any other country; (Foreign Exchange (Cedi Voucher) Regulations, 1976 (LI 1062). Regulation 12)

foreign exchange   means

(a)  currency notes, bank notes or coins other than the currency of Ghana which are legal tender in any other country and are convertible into currency which is legal tender in any other country;

(b) bills of exchange, travellers cheques, convertible currency, foreign government treasury bills, securities and bonds, promissory notes and balance in a bank payable otherwise than in the currency of Ghana; (Bank of Ghana Act, 2002 (Act 612) Section 69)

 

foreign exchange   means

(a) banknotes, coins or electronic units of payment in a currency other than the currency of Ghana which is, or has been legal tender outside Ghana;

(b) financial instruments denominated in foreign currency; and includes a right to receive those banknotes or coins in respect of any balance at a financial institution located within or outside Ghana; (Foreign Exchange Act, 2006 (Act 723) section 33)

foreign exchange business   means the business of buying , selling, borrowing, lending, receiving or paying foreign exchange; (Foreign Exchange Act, 2006 (Act 723) section 33)

foreign fishing   vessel means any fishing vessel other than a local industrial or semi-industrial fishing vessel or a canoe; (Fisheries Act, 2002 (Act 625) Section 140)

foreign income tax   includes a foreign withholding tax, but does not include a foreign tax designed to raise the level of the tax on the income so that taxation by the country of residence is reduced; (Internal Revenue Act, 2000 (Act 592) Section 94)

foreign institutions  means banking or financial institutions of foreign governments and agencies or institutions acting on behalf of foreign governments, banking or financial institution; (Bank of Ghana Act, 2002 (Act 612) Section 69)

foreign loan   means loan obtained from outside Ghana and denominated in any currency other than the currency of Ghana; (Ghana Investment Promotion Centre Act, 1994 (Act 478) Section 40)

foreign national   means any person who is not a citizen of Ghana; (Immigration Act, 2000 (Act 573) Section 56)

foreign regulatory body   means an authority in a jurisdiction outside the country which performs functions corresponding or similar to those performed by the Commission. (Insurance Act, 2006 (Act 724) section 211)

foreign ship   means a ship which is not a Ghanaian ship; (Ghana Shipping Act, 2003 (Act 645) Section 481)

foreign spouse  means a foreign national married to a Ghanaian citizen; (Immigration Act, 2000 (Act 573) Section 56)

forest offence   means any offence provided for by law in respect of a forest, timber, trees or forest produce; (Timber Resources Management Act, 1997 (Act 547) Section 20)

forest produce includes the following—

(a) timber, charcoal, rubber, wood, oil, peat, resin and natural varnish;

(b) trees and leaves, flowers and fruit, and all other parts and produce of trees not herein mentioned;

(c) plants not being trees (including grass, creepers, reeds and moss) and all parts and produce of such plants;

(d) wild animals and skins, tusks, horns, bones, silk, honey, and wax and all parts and produce of wild animals; (Timber Resources Management Act, 1997 (Act 547) Section 20)

Forest Reserve   means a Forest Reserve constituted under section 17 of the Forests Ordinance (Cap 157); (Trees and Timber Decree, 1974 (NRCD 273) Section 18)

Forest Reserve   means a Forest Reserve constituted under section 17 of the Forests Ordinance (Cap. 157); (Forest Protection Decree, 1974 (NRCD 243) Section 10)

Forgery.  

(a) a person forges a document if he makes or alters the document, or any material part thereof, with intent to cause it to be believed—

(i) that the document or part has been so made or altered by any person who did not in fact so make or alter it; or

(ii) that the document or part has been so made or altered with the authority or consent of any person who did not in fact give his authority or consent; or

(iii) that the document or part has been so made or altered at a time different from that at which it was in fact so made or altered;

(b) a person who issues or uses any document which is exhausted or cancelled, with intent that it may pass or have effect as if it were not exhausted or cancelled, shall be deemed guilty of forging it;

(c) the making or alteration of a document or part by a person in his own name may be forgery if the making or alteration is with any of the intents mentioned in this section;

(d) the making or alteration of a document or part by a person in a name which is not his real or ordinary name is not forgery unless the making or alteration is with one or other of the intents mentioned in this section;

(e) it is immaterial whether the person by whom, or with whose authority or consent, a document or part purports to have been made, or is intended to be believed to have been made, be living or dead, or be a fictitious person;

(f) every word, letter, figure, mark, seal, or thing expressed on or in a document, or forming part thereof, or attached thereto; and any coloring, shape, or device used therein, which purports to indicate the person by whom, or with whose authority or consent the document or part has been made, altered executed, delivered, attested, verified, certified, or issued, or which may affect the purport, operation, or validity of the document in any material particular, is a material part of the document; (Criminal Code, 1960 (Act 29) Section 164)

former member  means former member of the armed forces; (Armed Forces (Amendment) Regulations, 1992 (LI 1546) Chapter 211)

formulation  means the combination of various ingredients designed to render the product useful and effective for the purpose claimed, or the form of pesticide as purchased by users; (Pesticides Control and Management Act, 1996 (Act 528) Section 41)

foundation  means the lower portion, usually concrete or masonry and includes the footings which transfer the weight and load of a building to the ground; (National Building Regulations 1996, (LI 1630). Regulation 186)

founder-member, a   means a member who before 31st December, 1990—

(i) contributed at least ¢5m. in cash or in kind towards the promotion of the Exchange; and

(ii) joined the membership of the Exchange, except that National Trust—Holding Company Limited is exempted from the application of condition (i) above; (Stock Exchange (Ghana Stock Exchange) Listing Regulations, 1990 (LI 1509).Regulation 63)

founding members of a political party  means the persons who are specified in the written declaration under section 13 to have contributed or offered to contribute either in cash or in kind to the initial assets of the party; (Political Parties Act, 2000 (Act 574) Section 33)

Fraudulent Breach of Trust   A person is guilty of fraudulent breach of trust if he dishonestly appropriates a thing the ownership of which invested in him as a trustee for or on behalf of any other person. (Criminal Code, 1960 (Act 29) Section 129)

free balloon  means balloon which when in flight is not attached by any form of restraining device to the surface; (Civil Aviation Regulations, 1996 (LI 1617). Regulation 104)

free zone  and  goods  have the same meaning as provided under the Act; (Free Zone Regulations, 1996 (LI 1618). Regulation 35)

free zone  means an area or building declared as a free zone by publication in the Commercial and industrial Bulletin and includes single factory zones, free port, free airport, free river or lake port; (Free Zone Act, 1995 (Act 504) section 43)

freight  includes passage money and hire; and references to damage or loss caused by the fault of a ship includes references to any salvage or other expenses consequent upon that fault recoverable at law as damages. (Ghana Shipping Act, 2003 (Act 645) Section 426)

frequency  has the same meaning as provided under the Act; (National Communications Regulations, 2003 (LI 1719) Regulation 184)

frequency  means radio frequency; (National Communications Authority Act, 1996 (Act 524) section 44)

frequency allocation  means the entry in a table of frequency band for the purpose of its use by one or more terrestrial or space radio communication services or radio astronomy service under specified conditions; (National Communications Regulations, 2003 (LI 1719) Regulation 184)

frequency assignment  means the process by which the Authority may assign the use of radio frequency to certain persons for specified purposes, pursuant to these and other Regulations of the Authority; (National Communications Regulations, 2003 (LI 1719) Regulation 184)

frequency band  means a portion of the radio frequency designated by the Authority to provide a specific service; (National Communications Regulations, 2003 (LI 1719) Regulation 184)

fugitive criminal  means any person accused or convicted of an extradition crime committed within the jurisdiction of any other country who is in or is suspected of being in Ghana; (Extradition Act, 1960 (Act 22). Section 30)

full age  means the age of twenty one years or more; (Students Loans Scheme Law, 1992 (PNDCL 276) Section 19)

full-time member   means a member of the Commission appointed under section 1 (2)(a) of this Act;     (Public Services Commission Act, 1994 (Act 482) s.17

fumes include gas or vapour; (Factories, Offices and Shops Act, 1970 (Act 328) Section 86)

function   includes powers and duties; (National Accreditation Board Act, 2007 (Act 744 s. 26)

function   means is a group of tasks, duties and responsibilities, as specified by these Regulations, necessary for ship operation, safety of life at sea or protection of the marine environment; (Merchant Shipping (Training, Certification, Manning and Watchkeeping) Regulations, 2004 (LI 1790). Regulation 37)

function   means the executive, judicial, legislative, regulatory, management, monitoring or policy formulation of the government; (Subvented Agencies Act, 2006 (Act 706) section 19)

functional structure   means the pattern of job-sharing within the organization. (Divestiture of State Interests (Implementation) Law, 1993 (PNDCL 326) Section 16)

functions   includes powers and duties; (Bui Power Authority Act, 2007 (Act 740) s. 30)

functions   includes powers and duties; (Constitution of the Republic of Ghana 1992, article 295. (1))

functions   includes powers and duties; (Interpretation Act, 1960 (CA 4) Section 32)

functions  includes powers and duties; (Atomic Energy Commission Act, 2000 (Act 588) Section 15)

functions   includes powers and duties; (Ghana Civil Aviation Act, 2004 (Act 678) Section 42)

functions   includes powers and duties; (Internal Revenue Act, 2000 (Act 592) Section 167)

Fund  means the Debt Recovery (Tema Oil Refinery Company) Fund established under section 1; (Debt recovery (Tema Oil Refinery Company) Fund Act, 2003 (Act 642) Section 16)

Fund   means the District Assemblies Common Fund; (District Assemblies Common Fund Act, 1993 (Act 455) Section 17)

Fund   means the Export Development and Investment Fund established under section 1; (Export Development and Investment Fund Act, 2000 (Act 582) Section 29)

Fund   means the Fire Safety Fund; (Ghana National Fire Service Act, 1997 (Act 537) Section 30)

Fund  means the Fisheries Development Fund established under section 36; (Fisheries Act, 2002 (Act 625) Section 140)

Fund   means the Forest Plantation Development Fund established under section 1; (Forest Plantation Development Fund Act, 2000 (Act 583) Section 22)

Fund  means the Ghana Education Trust Fund established under section 1; (Ghana Education Trust Fund Act, 2000 (Act 581) Section 25)

Fund  means the Ghana Investment Fund established under section 1; (Ghana Investment Fund Act, 2002 (Act 616) Section 25)

Fund   means the Human Trafficking Fund established under section 20; (Human Trafficking Act, 2005 (Act 694) section 42)

fund   means the insolvent estates fund established by section 3; (Insolvency Act 2006 (Act 708)  

Fund   means the MCC Fund set under section 19(1); [As  substituted by Millennium Development Authority (Amendment) Act, 2006 ( Act 709 s.12](Millennium Development Authority Act, 2006 (Act 702) s. 26)

Fund  means the Non-Performing Assets Recovery Fund established under this Act; (Non-performing Assets (Loans, Investments) Recovery Act, 1996 (Act 518) Section 28)

Fund   means the Social Security Fund; (Social security Law, 1991 (PNDCL 247) Section 45)

Fund   means the Social Security Fund; (Social Security Regulations, 1973 (LI 818). Regulation 55)

fund   means the Whistleblowers Reward Fund established under section 20; (Whistleblower Act, 2006 (Act 720) section 32)

fund management service   means the investment of financial resources by the Bank on behalf of the rural and community banks;   (ARB Apex Bank Limited Regulations, 2006 (LI 1825)  reg. 69)

Funds Manager  means a person approved by the Agency to operate and manage a Plan and its related funds under this Act; (Long-Term Savings Scheme Act, 2004 (Act 679) Section 50)

funeral home  means premises with or without cold storage facility for dead bodies where funeral services are supplied; (Mortuaries and Funeral Facilities Act, 1998 (Act 563) Section 39)

game    means game of chance; (Gaming Act, 2006 (Act 721) section 72)

game-of-chance   includes a game other than lotto in which participants, in anticipation of winning a reward on the results of the game which depend on luck and which cannot be determined before the end of the game, pay money for the right to participate in the game; (Gaming Act, 2006 (Act 721) section 72)

game of chance   includes a game other than lotto in which participants risk, in anticipation of winning award on the result of the game which depends on luck and which cannot be determined before the end of the game, pay money for the right to participate in the game; (Anti-Money Laundering Act 2008 (Act 749) s. 51

gambling machine  means any machine played for a prize by the insertion of coins or tokens, and includes, but is not restricted to, machines of the type commonly referred to as slot machines, fruit machines, and one-arm bandits; (Gambling Machines Decree, 1973 (NRCD 174) Section 20)

gaming   has a similar meaning to betting; (Value Added Tax Act, 1998 (Act 546) Section 76)

gaming   means playing a game, whether of skill or chance or partly of skill and partly of chance for stakes hazarded by the players but does not include lotto; (Gaming Act, 2006 (Act 721) section 72)

gaming  means playing a game (whether of skill or chance or partly of skill and partly of chance) for stakes hazarded by the players; (Lotteries Betting Act, 1960 (Act 31). Section 24)

gaming machine  means a machine capable of accepting money or tokens risked in forecasting the outcome of some event or events; (Value Added Tax Act, 1998 (Act 546) Section 76)

gaoler  means the keeper or other officer having the charge of any prison; (Criminal Code, 1960 (Act 29) Section 1)

gas   means natural gas; (Energy Commission Act, 1997 (Act 541) Section 57)

gas transportation agreement   means an agreement between a person and the Company for the transportation of natural gas through the pipeline system by the Company on behalf of that person, (West African Gas Pipeline Act, 2004 (Act 681) Section 43)

Gateway lock  means a document or security label issued by an inspector in respect of imported goods which prevents the goods from being released by the Customs, Excise and Preventive Service;[As inserted by Export and Import (Amendment) Act, 2000 (Act 585) s. 6(b)] (Export and Import Act, 1995 (Act 503). Section 15)

Gateway pass   means a document or security label issued by an inspector in respect of imported goods for customs clearance.[As inserted by Export and Import (Amendment) Act, 2000 (Act 585) s. 6(b)] (Export and Import Act, 1995 (Act 503). Section 15)

Gazette   means an ordinary or an extraordinary issue of the Ghana Gazette and includes a Supplement; (Interpretation Act, 1960 (CA 4) Section 32)

GCMS  means Ghana Customs Management System; (Customs, Excise and Preventive Service (Automation) Regulations, 2002, (LI 1704). Regulation 14)

general banking business   means Class I and Class II banking business; (As amended by Banking (Amendment) Act, 2007 (Act 738) s.35)(d)

 

General Banking Licence   means a licence authorising the holder to transact Class I and Class II banking business in and from within Ghana; (As amended by Banking (Amendment) Act, 2007 (Act 738) s.35)(d)

General Cause List   means a list of all causes or matters, other than causes or matters on the Short Cause List, prepared by the Registrar with the approval of the Chief Justice; (High Court (Civil Procedure) Rules, 2004 (CI 47) Order 82, rule 3)

general rate