Regulations, 2000

L.N. 273 of 2000

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Eighth Schedule)

Regulations, 2000

IN exercise of the powers conferred by paragraph (c) of article 19

and article 75 of the Value Added Tax Act, hereinafter referred to as

"the Act", the Minister ofFinance has made the following regulations:-

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

(Amendment of Eighth Schedule) Regulations, 2000, and shall be read

and construed as one with the Eighth Schedule to the Value Added Tax

Act, which Eighth Schedule is hereinafter being referred to in these

regulations as "the Schedule".

(2)

These regulations shall come into force on 1st January,

2001.

Immediately after the proviso to the first paragraph under the

First Column and the Second Column of the Schedule, there shall be

added the following

First Column

Second Column

''The goods specified in the Customs Tariff

contained in the First Schedule to the Import Duties

Act under subheadings 8516.10.19.10;

8516.10.19.90; 8541.40.90.10 u 8541.40.90.90 in

Chapter 85.".

"5%".