Regulations, 2000

L.N. 36 of 2000

VALUE ADDED TAX ACT, 1998

(ACT NO. xxm OF 1998)

VALUE ADDED TAX ACT, 1994

(ACT NO. XII OF 1994)

Value Added Tax (Amendment of Second Schedule)

Regulations, 2000

IN exercise of the powers conferred by section 85 of the Value

Added Tax Act, 1998, and by section 61 ofthe Value Added Tax Act,

1994, the Minister of Finance has made the following regulations:-

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

Act (Amendment of Second Schedule) Regulations, 2000, and shall be

read and construed as one with the Second Schedule to the Value Added

Tax Act, 1994, which Second Schedule is hereinafter being referred to

in these regulations as "the Schedule".

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

force on 1st January 1995.

For item 24 of Part Two of the Schedule there shall be

substituted the following

"24. Sports

Supplies of services by non-profit making sports

organisations as may be approved by the Minister.".