ISSN 0856–0331X
THE UNITED REPUBLIC OF TANZANIA
ACT SUPPLEMENT
No.2	3
rd
March, 2017
to the Gazette of the United Republic of Tanzania No.9Vol. 98dated 3
rd
March, 2017
Printed by the Government Printer, Dar es Salaam by Order of Government
THE WRITTEN LAWS (MISCELLANEOUS AMENDMENTS)
ACT, 2017
ARRANGEMENT OF SECTIONS
Section Title
PART I
PRELIMINARY PROVISIONS
1. Short title.
2. Amendment of certain written laws.
PART II
AMENDMENT OF THE GOVERNMENT, LOANS, GUARANTEES
AND GRANTS ACT,
(CAP.134)
3. Construction.
4. General amendment.
5. Amendment of section 2.
6. Amendment of section 3.
7. Amendment of section 6.
8. Amendment of section 7.
9. Amendment of section 8.
10.Amendment of section 10.
11.Amendment of section 11.
12.Repealof section 12.
13.Addition of sections12Aand12B.

No. 2 Written Laws (Miscellaneous Amendments) 2017
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14.Amendment of sections13.
15.Amendment of section 13A.
16.Amendment of section 17.
17.Amendment of section 18.
18.Amendment of section 22.
19.Amendment of section 25.
20.Amendment of section 30.
21.Addition of section30A.
22.Amendment of section 32.
PART III
AMENDMENT OF THE HIGHER EDUCATION STUDENTS ’LOANS
BOARDACT,
(CAP.178)
23.Construction.
24.Amendment of section 3.
PARTIV
AMENDMENT OF THE INCOME TAXACT,
(CAP.332)
25.Construction.
26.Amendment of section 10.
PART V
AMENDMENT OF THE LAND ACT,
(CAP.113)
27.Construction.
28.Amendment of section 19.
PART VI
AMENDMENT OF THE SUGAR INDUSTRY ACT,
(CAP.251)
29.Construction.
30.Amendment of section 3.
31.Amendment of section 4.

No. 2 Written Laws (Miscellaneous Amendments) 2017
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32.Addition of sections 7A and 7B.
33.Addition of section 11A.
34.Addition of section 17A.
35.Addition of section 34A.
PART VII
AMENDMENT OF THE WILDLIFE CONSERVATION ACT,
(CAP. 283)
36.Construction.
37.Amendment of section 101.

No. 2 Written Laws (Miscellaneous Amendments) 2017
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THE UNITED REPUBLIC OF TANZANIA
NO.2OF2017
I ASSENT
JOHNPOMBEJOSEPHMAGUFULI,
President
[21
st
February, 2017]
An Act to amend certain written laws.
ENACTEDby Parliament of the United Republic of Tanzania.
PART I
PRELIMINARY PROVISIONS
Short title 1. This Act may be cited as the Written Laws
(Miscellaneous Amendments) Act,2017.
Amendment of
certain written laws
2.The Writtenlaws specified in various Parts of this
Act are amended in the manner specified in their respective
Parts.
PART II
AMENDMENT OF THE GOVERNMENT LOANS, GU ARANTEES
AND GRANTS ACT,
(CAP.134)
Construction
Cap.134
3.This Part shall be read as one with the
Government Loans, Guarantees and Grants Act, hereinafter
referred to as the “principal Act”.

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5
General
amendment
4.The principal Act is amended generally by
deleting the words “from outside Tanzania” whereverthey
appearin the Act and substituting for them the words “from
non-resident sources”.
Amendment of
section 2
5.The principal Act is amended in section 2, by:
(a)adding in its appropriate alphabetical order the
following new definitions:
Cap.2	““Consolidated Fund” means the
Consolidated Fund of the Government
referred to in the Constitution;
“on-lending” means an arrangement
whereby the Government borrows from
external or domestic sources and
thereafter passes on the loan to another
entity such as the Revolutionary
Government of Zanzibar,parastatal
organizations, localGovernment or any
other publicbody corporate;
“primary loan” means any loan raisedby the
Government for thepurpose of on-
lending arrangement under this Act; and
“resident sources” means the sources of loan
that is determined at the centre of
economic interest where the debtor and
creditor are ordinarily located and not
their nationality;”; and
(b)deleting thedefinition of the terms “foreign loan”
and “local loan” and substituting for them the
following:
““foreign loan” means any loan contracted
bytheGovernment from non resident
sources;
“local loan” means any loan contracted by
the Government from resident sources.”.
Amendment of
section 3
6.The principal Act is amended in section 3, by:
(a)inserting immediately after the word “may”
appearing in the first  line, the words“upon the

No. 2 Written Laws (Miscellaneous Amendments) 2017
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advice of the National Committee,”;
(b)inserting immediately after the word “Minister’
appearing in the fourth line, the words
“concessional and non-concessional”;
(c)designating the contents of section 3 as
subsection (1);and
(d)adding immediately after subsection (1) as
designated a new subsection (2) as follows:
“(2) Foreign loan may be contracted
by direct borrowing from non-residents
through multilateral and bi -lateral
arrangements, issuance of bondsor other
methods as the Minister may deem
expedient.”.
Amendment of
section 6
7.The principal Act is amendedin section 6,by
inserting immediately after the word “may” appearing in the
first line, the words “on the advice of the National
Committee,”;
Amendment of
section 7
8.The principal Act is amended in section 7,by
adding immediately after subsection (2) the following:
“(3) TheMinister may, by order
published in theGazettedelegate any of the
powers conferred on him under this section to
the Governor of the Bank of Tanzania.”.
Amendment of
section 8
9.The principal Act is amended in section 8,by-
(a)inserting immediately after the word “date” appearing in
the first line of paragraph (e), the word “not”;and
(b)inserting immediately after the word “may” appearing at
the end of paragraph (h), the words “upon the advice of
the National Committee”.
Amendment of
section 10
10.The principal Act is amended in section 10,by
inserting immediately after the word “may” appearing in the
first line the words “upon the advice of the National
Committee”.

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Amendment of
section 11
11.The principal Act is amended in section 11, by
deleting the reference to the “The Lotteries Act” appearing in
the Marginal note and substituting for it the reference “the
Gaming Act”.
Repealof section
12
12.The principal Act is amended by repealing
section 12 andreplacingfor it the following:
“On-lending
to the
Revolutionary
Government
of Zanzibar
12.-(1) The
Revolutionary Government of
Zanzibar may, where the
arrangement between the
Government and the lender
requires on -lending
arrangement enter into on-
lending arrangement with the
Government of United
Republic of Tanzania for the
Loan that has been raisedby
the Government on her behalf
under this Act.”; and
(2) On lending
arrangement under subsection
(1) shall be effected through on
lending agreement which shall,
amongst other things, contain
the terms and conditions that
shall not be lower than the
terms and conditions of the
primary loan.
“(3)  Prior to the borrowing by
the Government of United
Republic of Tanzania onbehalf
of the Revolutionary
Government of Zanzibar, the
Revolutiolnary Government of
Zanzibar shall demonstrate
prudent projection of cash flow
through her balance sheet to

No. 2 Written Laws (Miscellaneous Amendments) 2017
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meet the primary loan
obligations.”.
Addition of
sections12Aand
12B
13.The principal Act is amended by adding
immediately after section 12 the following new sections:
“On-lending
to local
government
and other
bodies
12A.-(1)A local government
authority or parastatal
organisationmay borrow
money under on -lending
arrangement from the loan that
has been secured by the
Government under this Act.
(2)A local government
authority or parastatal
organisationthatintends to
borrow under this section shall
ensure that-
(a)it borrows to the
strength of its
balance sheet and
demonstrate
prudent projection
of cash flows to
meet the original
loan obligations;
and
(b)the proceeds of the
loanareused for
capital investments
on the financially
viable projects
which are
beneficial to the
economy.
(3)A local government
authority or parastatal
organisationthat intends to
borrow under this section shall
execute the on -lending

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agreement which shall contain,
amongother things,the terms
and conditions that shall not be
lower than the terms and
conditions ofthe primary loan.
(4)“The Government
shall conduct risk assessment
on the local government
authority or parastatal
organisationin relation totheir
respectivebalance sheetsand
cash flows projection.
Approval by
the Minister
12B.-(1)Notwithstanding
any other written lawa
government institution that
intends to borrow in
accordance with any other
written law shall, prior to
borrowing, seek the approval
of the Minister in respect of the
purpose, amount, terms and
conditions of such borrowing.
(2) For the purpose of this
section, “government
institution”means aministry,
department,authority, agency
oraparastatal organisation.”.
Amendment of
section 13
14.The principal Act is amended in section 13, by:
(a)deleting the words“interest and other charges”
appearing in the third line;
(b)designating the contents of section 13 as
subsection (1); and
(c)adding immediately after subsection (1) as
designated the following new subsections:
“(2) The Government shall
conduct risk assessment on borrowers

No. 2 Written Laws (Miscellaneous Amendments) 2017
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before guarantees are issued.
(3) The Minister shall be
responsible for the management of
guarantee relating to public private
partnership projects.
(4) The Minister may make
regulations prescribing guaranteefees that
shall be charged as a percentage of the
guarantee loan amount to the lender.”.
Amendment of
section 13A
15.The principal Act is amended in section 13A,by:
(a)deleting paragraph (a) of subsection (1) and
substituting for it the following:
“(a)the proceeds of a loan being guaranteed
shall be solely for capital investments on
the project that generate revenues which
shall be sufficient to service the loan;”
(b)deleting the proviso to paragraph (b) of
subsection (1) and substituting for it the
following:
“Provided that, in the case of national disaster
or hazard the Minister may, upon the
recommendations of National Committee,
issue a guarantee not exceeding 85% of the
amount borrowed.”;and
(c)inserting the words “of the National Committee”
immediately after the word “advice”appearing in
subsection (2).
Amendment of
section 17
16.The principal Act is amended in section 17, by:
(a)adding immediately after paragraph (a) the
following new paragraphs:
“(b)to advise the Minister on theformulation
of the Government Medium-Term Debt
Strategy on an annual rolling basis and
annual borrowing plan;
(c)to monitor the implementation of the
Medium-Term Debt Strategy and annual
borrowing plan approved by the
Government for each  quarter;”and

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(b)renaming paragraphs (b) to (f) as paragraphs (d)
to (h) respectively.
Amendment of
section 18
17.The principal Act is amended in section 18,by:
(a)inserting immediately after paragraph (h) the
following new paragraphs:
“(i) Secretary-ZanzibarPlanning
Commission;
(j)Attorney General-Zanzibar;
(k)Permanent Secretary-Office of the
Second Vice President;”
(b)renaming paragraphs (i) and (j) as paragraphs (l)
and (m), respectively.
(c)designating the contents of section 18 as
subsection(1);and
(d)adding immediately after subsection (1) as
designated the following new subsection:
“(2)The Committee may co-opt any
person with special knowledge and skills to
provide expertise onaparticular issueas may
be required by the Committeebutthe person
so co-opted shall have no right to vote.”.
Amendment of
section 22
18.The principal Act is amended in section 22, by:
(a)designating the contents of that section as
subsection (1);and
(b)adding immediately after subsection (1) as
designated the following new subsections:
“(2) The quorum of any meeting of
the National Committee shall be half of the
members.
(3) Members of the National
Committee shall attend meetings in person,
and where a member by reason of illness,
infirmity or absent from the United Republic,
is unable to attend any meeting, he may
appoint a principal officer to attend such
meeting on his behalf.”.
Amendment of 19.The principal Act is amended in section 25(1),

No. 2 Written Laws (Miscellaneous Amendments) 2017
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section 25 by:
(a)deleting the word “fiscal” appearing in the second
line and substituting for it the word “financial”;
and
(b)deleting the words “on a quarterly basis”
appearing in paragraph (b).
Amendment of
section 30
20.The principal Act is amended in section 30:
(a)in paragraph (a),by adding immediately after the
word “loan” appearing at the end of that
paragraph the words “or grant”;and
(b)by deleting paragraph (b) and substituting for it
the following:
“(b)the authority to execute on behalf of the
Government any agreement or other
instrument relating to a loan, guarantee or
grant raised, given or received under this
Act.”.
Addition of
section30A
21.The principal Act is amended by adding
immediately after section 30 the following new section:
“Offences 30A.-(1) A person who
executes a loan without the
approval of the Minister,
commits an offenceand shall
on conviction be liable to a fine
of not less than five million
shillings but not more than
twentymillion shillings or to
imprisonment for a term of not
less than three years but not
exceeding six years or to both.
(2)A head of public
institution, parastatal
organisation, department,
authorityoranagency which
received government guarantee
and fails without lawful excuse
to repay the loanshall be
subjected todisciplinary

No. 2 Written Laws (Miscellaneous Amendments) 2017
13
Cap. 298
measure in accordance withthe
Public Service Act.
(3) Any person who
contravenes the provisions of
this Actwhere no specific
penalty is provided,commits
an offence andshall,on
conviction be liable to a fine of
not less than five million
shillingsbutnot exceeding ten
million shillings or to
imprisonmentfor a termof not
less than one yearbutnot
exceeding three years or to
both.”.
Amendment of
section 32
22.The principal Act is amended in section 32 by
deleting the words “the National Debt Strategy” and
substituting for them the words “the Medium Term Debt
Strategy”.
PART III
AMENDMENT OF THE HIGHER EDUCATION STUDENTS ’LOANS
BOARD ACT,
(CAP.178)
Construction
Cap.178
23. This Part shallbe read as one with the Higher
Education Students’Loans Board Act, hereinafter referred to
as the “principal Act”.
Amendment of
section 3
24.The principal Act is amended in the definition of
the term “accredited institution” by:
(a)deleting paragraphs (c), (d) and (e);and
(b)adding immediately after paragraph (b) the
following:
“(c)diploma in the field to be determined and
published in theGazetteby the Minister
from time to time, based on the national
priorities;”.

No. 2 Written Laws (Miscellaneous Amendments) 2017
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PART IV
AMENDMENT OF THE INCOME TAX ACT,
(CAP.332)
Construction
Cap.332
25. This Part shall be read as one with the Income
Tax Act, hereinafter referred to as the “principal Act”.
Amendment of
section 10
26.This principal Act is amended in section 10 by
deleting subsection (3) and substituting for it the following:
“(3) Notwithstanding any law to the
contrary, no exemption shall be provided
from tax imposed by this Act and no
agreement shall be concluded that affects or
purports to affect the application of this Act,
except as provided for:
(a)by the provisions of this Act;
(b)by an agreement:
(i)on a strategic project;and
(ii)on public interest,
as may beapproved by the Cabinet.”.
PART V
AMENDMENT OF THE LAND ACT,
(CAP.113)
Construction
Cap. 113
27. ThisPart shall be read as one with the Land Act,
hereinafter referred to as the “principal Act”.
Amendment of
section 19
28.  The principal Act is amended in section 19(2), by
inserting the phrase “or issued under the Export Processing
Zones Act” immediately after the words “the Tanzania
Investment Act” appearing in paragraphs (b) and (c).
PART VI
AMENDMENT OF THE SUGAR INDUSTRY ACT,
(CAP.251)
Construction
Cap. 251
29. This Part shall be read as one with the Sugar
Industry Act, hereinafter referred to as the “principal Act”.

No. 2 Written Laws (Miscellaneous Amendments) 2017
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“Amendment of
section 3
30. The principal Act is amended in section 3 by
inserting in its appropriate alphabetical order the following
new definition:
““blending” means the process of mixing additive with
industrial sugar to produce sugar for consumption
purposes;”.
Amendment of
section 4
31.  The principal Act is amended in section 4(1), by:
(a)inserting immediately after paragraph (c) the
following new paragraph:
“(d)to monitorand oversee the
implementation of development and
expansion plan of manufacturers;and
(b)re-naming paragraphs (d) to (s) as paragraphs (e)
to (u) respectively.
Addition of
sections7A and 7B
32. The principal Act is amended by adding
immediately after section 7 the following new sections:
“Sugarcane
outgrowers
organisations
Cap.318
7A.-(1) TheSugarcane
outgrowers shall, for
effective management of
sugarcane farming
husbandry, organise
themselves ascooperative
societies registered under
the Cooperative Societies
Act.
(2)TheSugarcane
outgrowers shall, within
six months from the date
of coming into operation
of this section, register
themselves in a manner
providedforunder
subsection (1).
(3) The Board may
extend the period of

No. 2 Written Laws (Miscellaneous Amendments) 2017
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registrationprovided for
under subsection (2) for
anotherperiod of six
months.
(4) The Board shall, in
consultation withthe
outgrowers and the
manufacturer, prescribe
daily ratable deliveries of
sugarcane by each
cooperative society under
this section.
Consultative forum 7B.-(1) There shall
be a forum to be known as
Sugarcane Growers
Consultative Forum which
shall be responsible for all
matters pertaining to
sugarcane husbandry.
(2) The Board
shall prescribe the
composition, qualification,
tenure andthe manner of
operation of the Forum.”.
Addition of
section 11A
33.The principal Act is amended by adding
immediately after section 11 the following new section:
“Indicative price
for sugarcane, sugar
or sugar by-
products
11A.The Board
shall,in consultation with
the stakeholders and the
Minister and by order
published in theGazette,
prescribe the:
(a)minimum price
to be paid by
manufacturers
for cane
produced by
growers; and

No. 2 Written Laws (Miscellaneous Amendments) 2017
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(b)maximum price
of sugar and
sugar by -
products
produced by
manufacturers.”
.
Addition of
section 17A
34. The principal Act is amended by adding
immediately after section 17 the following new section:
“Duty to submit
development and
expansion plan
17A.-(1) A
manufacturer licensed
under this Act shall,
withinthe time and on
intervals prescribed by
the Board,submit to the
Board development and
expansion plan.
(2)The development
and expansion plan
submitted under this
section shall consist of
the following:
(a)expansion of
plantations to
increase
sugarcane
production;
(b)introduction
of new
technology
for the
purpose of
increasing
yields and
new
sugarcane
varieties;
(c)investment
initiative to
expand the

No. 2 Written Laws (Miscellaneous Amendments) 2017
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capacity of
the domestic
processing
sector; and
(d)any other
information
that may be
required by
the Board.
(3) The Board
shall, where the
manufacturer fails to
comply with the
requirement of this
section, issue the notice
requiring the
manufacturer to show
cause for non compliance
within the period
prescribed in the notice.
(4) Upon receipt
of the notice under
subsection (3), the
manufacturer shall make
representation in writing
to the Board on the
matter.

No. 2 Written Laws (Miscellaneous Amendments) 2017
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(5) Where the
manufacturer fails to
comply with the
requirement of the notice
within the period
prescribed or has not
made a representation
satisfactory to the Board,
the Board shall impose a
fine of not less than thirty
million shillings but not
exceeding hundred
million shillings.
(6) A person
aggrieved by the decision
of the Board under
subsection (5) may,
within forty five days
upon receipt of such
decision, appeal to the
Minister.
(7) A person
aggrieved by the decision
of the Minister may apply
to the High Court for
redress.”.
Addition of
section 34A
35. The principal Act is amended by adding
immediately aftersection 34 the following new section:
“Blending process34A.-(1)Notwithstanding
the provisions of any other
written laws, no person
shall blend sugar after six
months from the date of
coming into operation of
this section.

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(2)A person who
contravenes this section
commits an offence and
shall, on conviction be
liable to a fine of not less
than one hundred million
shillings or to pay the
amount equivalent to the
value of the blended sugar
whichever is greater or to
imprisonment for a term of
not less than two years but
not exceeding five years.
(3) In addition to
penalties provided for
under this section,the
Board may suspend or
cancel the licence of the
person convicted.”.
PART VII
AMENDMENT OF THE WILDLIFE CONSERVATION ACT,
(CAP. 283)
Construction
Cap.283
36.This Part shall be read as one with the Wildlife
Conservation Act, hereinafter referred to as the “principal
Act”.
Amendment of
section 101
37.The principal Act is amended in section 101, by:
(a)deleting subsection (1) and substituting for it the
following:
“Disposal of
trophies
during
proceedings
(1)The Court shall, on its own motion or
upon application made by the prosecution in
that behalf-
(a) prior to commencement of
proceedings, order that–
(i) any animal or trophy
which is subject to speedy
decay; or

No. 2 Written Laws (Miscellaneous Amendments) 2017
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(ii) any weapon, vehicle
vessel or other article
which is subject of
destruction or depreciation,
and is intended to be used as evidence,
be disposed of by the Director ; or
(b) at any stage ofproceedings, order
that–
(i) any animal or trophy
which is subject of speedy
decay; or
(ii) any weapon, vehicle,
vessel or other article
which is subject to
destruction or depreciation,
which has been tendered or put in
evidence before it, be disposed of by
the Director.
(2) The order of disposal under this section
shall be sufficient proof of the matter in dispute
before any court during trial.”.
(b)Renumbering subsections (2) and (3) as subsections
(3) and (4) respectively.
Passed by the National Assembly on 1
st
February, 2017.
THOMASD. KASHILILAH,
Clerk of the National Assembly