Regulations, 1995

L.N. 67 cl 1995

VALUE ADOt: D TAX ACT, 1994

(ACT NO. XlI OF 1994)

Value Added Tax (Dro uctions) (Amendment)

Regulations, 1995

IN exercise of the powers conferred by subsections (2) and (3) of

section 25 and sections 28 and 61 of the Value Added Tax Act, 1994,

hereinafter referred to as "the Act", the Mjnister of Finance has made

the following regulat ions:-

These regu lations may be cited as the Value Added Tu

(Deductions) (Amendment) Regulations, 1995 and shall be read and

construed asone with the Value Added Tax (Deductions) Regulations.

1994, here inafter referred 10 as "the prinCipal regul ations".

In paragraph (2) of regu lation 6 of the pri ncipal regul ations

after the word "(v)" there shall be lidded the words "and (vii)".

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