Regulations, 1996

L.N. 48 of 1996

VALUE ADDED TAX ACT, 1994

(ACT NO. XII OF 1994)

Value Added Tax Act (Amendment of Third Schedule)

Regulations, 1996

IN exercise of the powers conferred by section 61 of the Value

Added Tax ACI,I 994 , herei nafrer referred to as ' the Act". the M inister

of Finance has made the following regulations

( I) T hese regulations may be cited as the Valuc Added Tax

Act (Amendment of Third Schedule) Regulations, 1996, w hich Thi rd

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

Schedul e" .

These regulation s shall be deemed to have come into

(2)

force on the 151 January, 1996.

In item 6 of the Schedule for the words "does not exceed

twen ty five /iri," there shall be substituted the words "does not exceed

fifty lirj," ,

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