Regulations, 1998

L.N.l of 1998

CUSTOMS AND EXCISE TAX ACT, 1997

(ACT NO. XII OF 1997)

Customs and Excise Tax (Amendment of Third Schedule)

Regulations, 1998

IN exercise of the powers conferred by section 75 of the Customs

and Excise Tax Act, 1997, hereinafter in these regulations. referred to

as "the Act", the Minister of Finance and Commerce has made the

following regulations:-

(1) These regulations may be cited as the Customs and Excise Citation and

Tax (Amendment of Third Schedule) Regulations, 1998, which Third commencement.

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

Schedule" .

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

force on the 1st January, 1998.

Immediately after item 22 of the Schedule there shall be added Adds item 23 to the

Schedule.

the following new item:-

"23.

Services by Government controlled organisations

The provision of services by Government controlled

organisations which carry out telecommunication activities,

but excluding the provision of any services where the

exemption is likely to cause significant distortions in

competition.".