Value Added Tax (Appeals Board) (Amendment) Regulations,

L.N. 171 fII .'"

VALUE ADDED TAX ACT, 1994

(ACT NO. XJI OF 1994)

Value Added Tax (Appeals Board) (Amendment) Regulations,

'9%

IN exercise of the powers conferred by section 6 1 of the Value

Added Tax Act, 1994 and by paragraph (2) of item 7 of the Sixth

Schedule to the Val ue Added Tax Act, 1994 , hereinafter referred to as

''the Act", the MinisterofFinance has made the follow ing regulations:-

(I) These regulations may be cited as the Value Added Tax

(Appeals Board) (Amendment) Regulations, 1996 and shall be read

and construed as one with the Value Added Tax (Appeals Board)

Regulations, 1996, hereinafter referred toas "the principal regulations".

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

force on the 18th March, 1996.

In sub paragraph (c) of paragraph ( 1) of regulation 14 of the

principal regulations for the words " paragraph (2)" there shall be

substituted the words " pangraph (3)" .

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