Regulations, 2021

L.N. 52 of 2021

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment to the Seventh Schedule)

Regulations, 2021

IN EXERCISE of the powers conferred by articles 18 and 75 of

the Value Added Tax Act, the Minister for Finance and Employment

has made the following regulations:-

The title of these regulations is the Value Added Tax Act

(Amendment to the Seventh Schedule) Regulations, 2021 and these

regulations shall be read and construed as one with the Seventh

Schedule to the Value Added Tax Act, hereinafter referred to as the

"principal Act".

In paragraph (e) of item 3 of the Seventh Schedule to the

principal Act, the words "where the deposit is lower than the cost of

the packaging." shall be substituted by the words "where the deposit is

lower than the cost of the packaging or where the deposit is regulated

in terms of the Beverage Containers Recycling Regulations or any law

which may be substituted therefor.".

€0.09