Value Added Tax Act (Amendment of Eighth Schedule)

L.N. 381 of 2011

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Eighth Schedule)

(No. 2) Regulations, 2011

IN exercise of the powers conferred by articles 19 and 75 of the

Value Added Tax Act, the Minister of Finance, the Economy and

Investment has made the following regulations:-

The title of these regulations is the Value Added Tax Act

(Amendment of Eighth Schedule) (No. 2) Regulations, 2011, and

these regulations shall be read and construed as one with the Eighth

Schedule to the Value Added Tax Act, which Eighth Schedule is

hereinafter in these regulations referred to as "the Schedule".

Sub-paragraph (b) of item 4 of the Schedule shall be

substituted by the following

"(b) 3001 and 3002 except where the use of items under

these sub-headings is for therapeutic or prophylactic purposes;

3005 and 3006.".

€0.09