Customs and Excise Tax (Refund of Input Tax on Stocks)
Statutory Text (3 Articles)
L.N. I06ofl997
CUSTOMS AND EXCISE TAX ACT. 1m
(ACT NO. XII OF 1997)
Customs and Excise Tax (Refund of Input Tax on Stocks)
(Amendment) Regillations, l m
In exercise of the powers conferred by sections 75 and 78 of the
Customs and Excise Tax Act, 1997, here inafter in these regulations
referred 10 as " the Act", the Minister of Finance and Commerce has
made the following regulations:-
I . These regu lations may be cited as the Customs and Excise
Tax (Refund of Input Tn on Stocks) (Amendment) Regulations, 1997
and shall be read and construed as one with the Customs and Excise
Tax (Refund of Input Tax on StOCKS) (Amendment) Regulations , 1997
hereinafter referred to as "the principal regulations",
Dawn ir-regolamenti j istghu jissejhu r-Regolamenti la' 1_ TiooIro.
1997 Ii jemendaw ir-Regolame nti dwar I-Att dwa r it-Taua tad-
Dwana u tas-Sisa (Hlas lura ta' lnpw Tax fuq Haz niet), u ghand hom
j inqraw IJ jiflehmu haga wahoo mar-Regolamenti ta' 1-1997 dwar I-
An dwar it-Taua tad-Dwana IJ tas-Sisa (Hlas lura la' InpUI Tax fuq A1.. I7 .. ' 1-199'1.
Hainie!) , hawn hekk izjed ' i1 quddiem imsej ha "ir-regolame nti
pri ncipali" ,
In paragraph ( I) of regulation 5 of the priDCipal regulations.
for the words "by not later than 12.00 noon of Thursday, 31st July,
1997" there shall be substituted the following words ""by nOllaler than
[2.00 noon of Thursday, 14th August, [997".
IwttO" .. nOd-Di,...un.n to' 1.lrl<mw.zjoni _ l. P)wza Ka!riljo _ PJIbIiJIttd I" rio! Dr, ....... . if ~ - J. CastiII< I'/DCI-
Mitbvp n.ISllJI1I'rija"'~ PrlOHd '" ,..,~ .. 1'Mt;", ,.,. ..
f'ruI: 2c _ ~ 2c