In a landmark judgment issued by a three-judge bench on 31 July 2024, the Court of Appeal has declared the entire Finance Act, 2023, unconstitutional. This followed an earlier High Court judgment from 28 November 2023, which had declared certain sections of the Act unconstitutional.

For more information, please see https://aln.africa/insight/court-of-appeal-declares-finance-act-2023-unconstitutional/