VALUE ADDED TAX (LETTING OF PREMISES AND SITES FOR PARKING VEHICLES) REGULATIONS

VALUE ADDED TAX (LETTING OF PREMISES

AND SITES FOR PARKING VEHICLES)

SUBSIDIARY LEGISLATION 406.05

VALUE ADDED TAX (LETTING OF PREMISES AND

SITES FOR PARKING VEHICLES) REGULATIONS

1st January, 1999

LEGAL NOTICE 88 of 1999.

The title of these regulations is the Value Added Tax

(Letting of Premises and Sites for Parking Vehicles) Regulations.

(1)

In these regulations unless the context otherwise

requires -

"the Act" means the Value Added Tax Act;

"premises and sites for parking vehicles" means any premises or

sites for parking vehicles where a fee is charged for such parking,

but shall not include any public property where a car park attendant

licensed as such in terms of the Motor Vehicles Regulations is in

attendance.

(2) Other terms and expressions shall have the meaning

assigned to them in the Act.

Premises and sites for parking vehicles shall be treated as

parking areas for the purposes of subparagraph (b) of paragraph (1)

of item 1 of Part Two of the Fourth Schedule to the Act.