Value Addfd Tu: Act (Amendment of Second Schfdule)

L.N . 163 of 1994

VALUE ADD£D TA X ACT. 1?94

(ACT NO. XII O~· 1?94)

Value Addfd Tu: Act (Amendment of Second Schfdule)

(Nu. 2) Rq lli.Uons, t 994

IN exercise of the powen conferred by section 6\ of the Value

Added Tu Act . 1994. herein referred la as Mthe Ad ~, I~ Minister of

Finana: has made the following regulalions:-

(\ ) lbese regulations may be ci ted as lne Value Added Tu

_ ... Act J.

(Amendmen t of Second Schedule) (No. 2) Regulations. 1994,

whieh Sec:ond Schedule is hereinafter being referred to in these

regulations as "the Schedule ~.

(2) TheliC regulations shall be deemed to have come into

force on the 151 September. 1994.

2, (a) in ite m lJ(e) of the Sched ule , immediately after the word

d .... 5<t ,t I , "transport." there shall be added the following

"Other school transport o rganised or supplied by a ce ntral

(b) immediately after ilem 13(c) of the Schedule there shall

be: added the following new items

M(d) transport supplied Or organised by In employer or by a

central office to traru.pon the employees 10 and from Iheir place of work

and recognized as such by the Ccm missionet;

(cl for the purpose of item l3(c) and (d) of these

regulations, "central office" shall have Ihe mean ing assigned 10 it by

Legal NOlia: No. 144 of 1991.".

rHp,,,,,,,,,,, 0/ I"'~ Kosti/io

""blWwd bl ,~,

IF'f"'II'ItiDl . . . o;p.rtm<., " ' C" .f"",,aujoot K ... ,1j.o

"''''m/. a.......-.., -.,....,

~

Mitbol h fl,'''. m""fij> 111.0""," _

""'" '<_ I',;e<l,

(I> Minnufih wara il·lr.elma Mskola. M fi)'part;ta l3(c) ta' I·

Iskeda gllandu jidhol dan li iej

'"Traspon ichor glial skola organi.zzat iew provdut minn

ufftttju ~rllrali ;M .

(b) Minnu fi ll wara I·panila l3(c) la' 1·lskeda ghandu jidhol

dan li iei

M(d) trasport provviSl jew organizz,u minn prinCipal jew

minn uffittju ~ nlrali biu jimaspona I· impjepti minn u lein il·postlax·

xoghol u 1i &handu I'gharfien bhala bekk mill·Kummiwrju;

(e) gI'Iall·fin ijiel lal'pa ' liti !3(C) u (d) la' dawn ir·

regolame nli, "uffietju et:nlrali" gIIandu jkollu !-libir. moghlija bl·

A vvif Legali Nru , 144 la' 1. 1991.

M,