Regulations, 2001, (Amendment) Regulations, 2003

L.N. 39 of 2003

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fourth Schedule)

Regulations, 2001, (Amendment) Regulations, 2003

IN exercise of the powers conferred by article 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 Fourth Schedule) Regulations, 2001, (Amendment)

Regulations, 2003, and shall be read and construed as one with with the

Value Added Tax (Amendment of Fourth Schedule) Regulations, 2001,

hereinafter being referred to in these regulations as “the principal

amending regulations”.

(2) This regulation shall be deemed to have come into force

on 31st December 2002.

In paragraph (2) of regulation (1) of the principal amending

regulations, for of the words “31st December, 2002” there shall be

substituted the words “31st December, 2003”.

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