Value Added Tax Act (Amendment of Fifth Schedule)

L.N. 499 of 2011

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule)

(Amendment No. 2) Regulations, 2011

IN exercise of the powers conferred by articles 9 and 75 of the

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

Investment has made the following regulations:-

(1) The title of these regulations is the Value Added Tax

Act (Amendment of Fifth Schedule) (Amendment No. 2)

Regulations, 2011, and these regulations shall be read and construed

as one with the Fifth Schedule to the Value Added Tax Act, which

Fifth Schedule is hereinafter in these regulations referred to as "the

Schedule".

(2) These regulations shall come into force on the 1st January

2012.

Paragraphs (e) and (f) of item 3 of Part Five of the

Schedule shall be substituted by the following

"(e)

Sub-heading 9619 00 21 and 9619 00 29 in Chapter

96. (f)

Sub-heading 9619 00 51 and 9619 00 59 in Chapter

96.".

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