Value Added Tax (Amendment of Eighth Schedule) Regulations,

L.N. 251 of 2004

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Eighth Schedule) Regulations,

IN exercise of the powers conferred by articles 19 and 75 of the

Value Added Tax Act, hereinafter referred to as “the Act”, the Prime

Minister and Minister of Finance has made the following regulations>-

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

commencement.

(Amendment of Eighth Schedule), Regulations, 2004 and shall be read

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

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

as “the Schedule”.

(2)

These regulations shall come into force on 1st May,

2004.

For paragraph (f) of item 3 of the Schedule there shall be Substitutes item 3

of the Schedule.

substituted the following>

“(f) Subheadings 2105.00.10.10< 2105.00.91.10 and

2105.00.99.10 in Chapter 21.

For paragraphs (c), (d), (e), (f) and (h) of item 4 of the Substitutes

paragraphs

Schedule there shall be substituted the following>

(c), (d), (e), (f) and

(h)

of item 4 of the

“(c) Heading 3306 and subheading 3307.90.00.00 in

Schedule.

Chapter 33<

(d)

Subheading 3407.00.00.00 in Chapter 34<

(e) Subheadings 3822.00.00.00, 3824.90.61.00, and

3824.90.62.00 in Chapter 38

(f)

Subheading 5601.10.10.00 in Chapter 56<

(h) Subheadings 9001.30.00< 9001.40.41.00< 9001.40.49<

9001.40.80< 9001.50.41< 9001.50.49< 9001.50.80< 9004.90.10.00<

9004.90.90.00< 9021.21.10 and 9021.21.90 in Chapter 90.”

B

Amends paragraph

In paragraph (b) of item 5 of the Schedule for the words “and

(b)

subheadings 4910.00.00.90< 4911.91.10 and 4911.99.00.10” shall be

of item 5 of the

Schedule.

substituted by the words “and subheading 4911.91.00.10”.

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