The Finance Act, 2019 (the Act) was assented to by the President on November 7, 2019. The Act introduces policy and taxation measures for revenue generation in the financial year 2019/2020 for Government’s expenditure as well as to support the Big Four Agenda. The National Assembly made significant changes to the provisions of the Finance Bill, 2019 before it was passed into law. In this alert, we summarize the main tax and policy changes introduced by the Act and their effective dates.