MT
171 tal-1995
Statutory Text (3 Articles)
l..N. 11 1 or 1995
VALUE ADDED TAX Acr, 1.994
(ACT NO. XU OF 1994)
Value Added Tax Act
(Amendment of Second Schedule)
(No. 2) Regulations. 1995
IN cxercise of the powers conferred by section 61 of the Value
Added Tax Act, 1994. hereinafter refcrred 10 as "the Act", the Minister
of Finance has made the foll owing regulations:-
(I) These regul ations may be cited as the Val ue Added Tax
Act (A mendment of Second Schedule) (No. 2) Regulations, 1995.
which Second Schedule is hereinafter being re fcrred 10 in these
regulations as "the Schedule·'.
(2) These regulations shal l be deemed 10 have come inlo
foree on the I SI January, 1995.
For paragraph (b)ofitem 13 thereof there shal l be substituted
the following
"(b) scheduled inter island sea trips supplied by authorised
earners, and other scheduled sea transport services recognised as
such by the Commissioner:".
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