Value Added Tax (Forms) (Amendment) RegulalloM, 1997
Statutory Text (2 Articles)
LN. 56 fll",.
VALUE ADDED TAX ACf,.994
(ACT NO. XU OF (994)
Value Added Tax (Forms) (Amendment) RegulalloM, 1997
IN exercise of the powers conferred by section 12,1 6,22,6 1 and
70 orlbe Value Added Tax Act, 1994, hereinafter referred to as "the
Act". the Minister of Finance and Commerce has made the (ollowing
rcgulations:-
I. (I) Thesc regulalions may beci!ed as the Value Added Tax atodon .....
(Fonns) (Amendment) Regulations , 1997 and shall be read and
construed asone with the Value Added Tax (F<lrms) Regulations, 1994,
hereinafter being referred to as "the principal regulations" .
(2) These regulations shall be deemed to have come into
force on the 1st April. 1997 .
Forthe Second Schedule tothe principal regulations there shall s.:o.I
Suboll ...... tht
be substituted the following:-
chc po ioo;ipoI
.. pi " • .
B "0
"SECOND SCHEDULE
(Regulation 3)
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