Value Added Tax (DeducUons) (Amendment) Regulations. 1996

L. N . • 69 of (jM

VALUE ADDED TAX ACf, l994

(ACf NO, XII OF 1994)

Value Added Tax (DeducUons) (Amendment) Regulations. 1996

IN exercise of the powers conferred by subsections (2) and (3) of

section 25 and sections 28 and 61 of the Value Added Tax Act, 1994,

hereinafter referred to as "the Act", the Minister of Finance has made

the following regulations:-

(I) These regulations may be cited as the Value Added Tax

(Deductions) (Amendment) Regulations. 1996 and shall be read and

construed as one with the Value Added Tax (Deductions) Regulations.

1994 , hereinafter referred 10 as "the principal regulations".

(2) These regulations shall be deemed 10 have come into

force on the 1st ~anuary, 1996.

In paragraph (2) of regulation 6 of the princi pal re gulations •

the words "items (i) to (v) and (vii) o r ' shall be deleted.

c."m, f'''''''

I.· ~W~ _ l.I'jol'" Ka>UI;O hllUlIwd., rIw Dtpto_ of 1"""" .. _

J,

~. n.l~ _.0-... _ Prl-J .... o.-"_"'I'riMiltPwu

Pm:z le _ Prlu le