Regulations, 1996
Statutory Text (3 Articles)
L.N. 48 of 1996
VALUE ADDED TAX ACT, 1994
(ACT NO. XII OF 1994)
Value Added Tax Act (Amendment of Third Schedule)
Regulations, 1996
IN exercise of the powers conferred by section 61 of the Value
Added Tax ACI,I 994 , herei nafrer referred to as ' the Act". the M inister
of Finance has made the following regulations
( I) T hese regulations may be cited as the Valuc Added Tax
Act (Amendment of Third Schedule) Regulations, 1996, w hich Thi rd
Schedule is hereinafter being referred to in these regulations as "the
Schedul e" .
These regulation s shall be deemed to have come into
(2)
force on the 151 January, 1996.
In item 6 of the Schedule for the words "does not exceed
twen ty five /iri," there shall be substituted the words "does not exceed
fifty lirj," ,
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