Expmdltu" Levy (Amendment of Schedule) RtgulaUons, 1990

I..N. 115 or 1990

EXPEJIo' mTURE LEVY ACT, 1990

(ACT NO. XXII OF 1990)

Expmdltu" Levy (Amendment of Schedule) RtgulaUons, 1990

IN exercise of th e powen co nferred by section 14 of the

Expenditure uvy Act . 1990, the Minister of Fina nce has made the

following regulations:-

I. (1) These regulations may be ci ted as the Expendit ure Levy

(Amendment of Schedule) Regulations. 1990 and shall be read and

construed as one with the Sched ule to the Expenditure Levy Act . 1990.

he reinafte r referred to as '" the Schedule to the Act ~.

(2) These regulations shall be deemed to have come into

force on the 5th luly, 1990.

The Schedule to the Act shall be amended as (ollows:-

(I)

in Item 1. TrQv/d Suviu.s thereof _

(a) in paragraph (ii) of section C thereof, for the words ~or

export of goods. there shall be substiluted the words ~orexport of

H

goods;"; and

(b) immedia tely afler paragraph (ii ) of section C thereof.

there shall be added the following:-

services rendered to non·residents and paid for in foreign

~(iii)

currency.

D . For the purposes of this Ite m. the terms "foreign currency" .

Mnon·resident~ and "resident" shall have the same meani ng as are

assigned to such lerms in the Exchange Control Act. M; and

(2)

in Section A of Item 2. ROUlural11 Strl'icc$ thereof -

(a) in paragraph (i) thereof, for the wo rds -se rved at table-

there shall be substituted the words -consumed at table-;

(b) in paragraph (ii) thereof. for the wo rds from -(ii) served

al any food outlet- to -Te'l tricted to serving:'" there shall be

substituted the following

-(ii) consumed at the premises of any food outle t in an

establishment (other than a food outlet lice nsed only as a

restaurant) licensed by the Hotels and Catering Establishments

Board, but uc/uding -

(a) aoy meal consumed iD any part of such establi shment

restricted to the consumption of:-;

(cl in 5ubparagraphs (b) and (c) of paragraph (ii) the reof, for

the words Many mea l sc rved 10 a residclI' " there shall be substituted

the words Many mea l consumed by a residenl M; and

for subparagrnph (d) of paragn.ph (ii) theroof. the re

(d)

shall be subs.il Ul cd the following

M(d ) any food consu med al receptions and paniCII unless

such food is consumed at table. -; and

(3) in SeC1ion cor IICIII2. Rataurant Sen-jus, for Ihe worlb

" host ed by the hOlel" there shall be substi tuted the words " hos ted by an

eSlablishmenf". a nd for the words "for the hotd o r" the re shall be

substi tuted the words - ror the establishment or".

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