Regulations, 2000

L.N. 272 of 2000

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Eleventh Schedule)

Regulations, 2000

IN exercise of the powers conferred by articles 24 and 75 of the

Value Added Tax Act, hereinafter referred to as "the Act" , the Minister

of Finance has made the following regulations:-

(1) The title of these regulations is the Value Added Tax

(Amendment of Eleventh Schedule) Regulations, 2000, and shall be

read and construed as one with the Eleventh Schedule to the Value

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

referred to in these regulations as "the Schedule".

(2)

These regulations shall come into force on 1st January,

2001.

For subparagraph (a) (iv) of paragraph (1) of item 4 of the

Schedule, there shall be substituted the following

"(d) motor vehicles, vessels or aircraft, including the supply

thereof for hire or leasing arrangements;".