Regulations, 2000

L.N. 11 of 2000

VALUE ADDED TAX ACT, 1998

(ACT NO. XXIII OF 1998)

Value Added Tax (Amendment of Fourth Schedule)

Regulations, 2000

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

Added Tax Act, 1998, hereinafter referred to as "the Act", the

Minister of Finance has made the following regulations:-

(1) These regulations may be cited as the Value Added

Tax (Amendment of Fourth Schedule) Regulations, 2000, and shall

be read and construed as one with the Fourth Schedule to the Value

Added Tax Act, 1998, which Fourth Schedule is hereinafter being

referred to in these regulations as "the Schedule".

(2) These regulations shall come into force on 1st

February, 2000.

In paragraph (iii) of item 1 of Part Three of the Schedule,

for the words "0510.00.10.00" there shall be substituted the words

"0510.00.00.10"; in paragraph (vi) of item 3 thereof for the words

"and 3824.90.60.00" there shall be substituted the words

"3824.90.61.00; 3824.90.62.00 and 3824.90.64.00" and in paragraph

(ii) of item 4 thereof, for the words "4907.00.91.00; 4907.00.99.00"

there shall be substituted the words "4907.00.90.00".