Value Addfd Tu: Act (Amendment of Second Schfdule)
Statutory Text (2 Articles)
L.N . 163 of 1994
VALUE ADD£D TA X ACT. 1?94
(ACT NO. XII O~· 1?94)
Value Addfd Tu: Act (Amendment of Second Schfdule)
(Nu. 2) Rq lli.Uons, t 994
IN exercise of the powen conferred by section 6\ of the Value
Added Tu Act . 1994. herein referred la as Mthe Ad ~, I~ Minister of
Finana: has made the following regulalions:-
(\ ) lbese regulations may be ci ted as lne Value Added Tu
_ ... Act J.
(Amendmen t of Second Schedule) (No. 2) Regulations. 1994,
whieh Sec:ond Schedule is hereinafter being referred to in these
regulations as "the Schedule ~.
(2) TheliC regulations shall be deemed to have come into
force on the 151 September. 1994.
2, (a) in ite m lJ(e) of the Sched ule , immediately after the word
d .... 5<t ,t I , "transport." there shall be added the following
"Other school transport o rganised or supplied by a ce ntral
(b) immediately after ilem 13(c) of the Schedule there shall
be: added the following new items
M(d) transport supplied Or organised by In employer or by a
central office to traru.pon the employees 10 and from Iheir place of work
and recognized as such by the Ccm missionet;
(cl for the purpose of item l3(c) and (d) of these
regulations, "central office" shall have Ihe mean ing assigned 10 it by
Legal NOlia: No. 144 of 1991.".
rHp,,,,,,,,,,, 0/ I"'~ Kosti/io
""blWwd bl ,~,
IF'f"'II'ItiDl . . . o;p.rtm<., " ' C" .f"",,aujoot K ... ,1j.o
"''''m/. a.......-.., -.,....,
~
Mitbol h fl,'''. m""fij> 111.0""," _
""'" '<_ I',;e<l,
(I> Minnufih wara il·lr.elma Mskola. M fi)'part;ta l3(c) ta' I·
Iskeda gllandu jidhol dan li iej
'"Traspon ichor glial skola organi.zzat iew provdut minn
ufftttju ~rllrali ;M .
(b) Minnu fi ll wara I·panila l3(c) la' 1·lskeda ghandu jidhol
dan li iei
M(d) trasport provviSl jew organizz,u minn prinCipal jew
minn uffittju ~ nlrali biu jimaspona I· impjepti minn u lein il·postlax·
xoghol u 1i &handu I'gharfien bhala bekk mill·Kummiwrju;
(e) gI'Iall·fin ijiel lal'pa ' liti !3(C) u (d) la' dawn ir·
regolame nli, "uffietju et:nlrali" gIIandu jkollu !-libir. moghlija bl·
A vvif Legali Nru , 144 la' 1. 1991.
M,