Number and Year
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Short Title
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Amendment
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(1)
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(2)
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(3)
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No. 22 of 1972
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Value-Added Tax Act, 1972
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In
section 8
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(a) in subsection (3) (a) (i)—
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(i) “, (xv) and (xx) of the Second Schedule” shall be substituted for “and (xv) of the Second Schedule” (inserted by the Finance Act, 1973 (No. 19 of 1973)), and
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(ii) “and (xxii) of Part I of the Third Schedule” shall be substituted for “, (xxii) and (xxiii) of Part I of the Third Schedule”, and
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(b) in subsection (3) (b) (ii), “, (xii) to (xv) or (xvii) to (xx)” shall be substituted for “or (xii) to (xv)” (inserted by the Finance Act, 1973).
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In section 11—
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(a) in subsection (1) (b), “, (xii) to (xv) and (xvii) to (xx)” shall be substituted for “and (xii) to (xv)” (inserted by the Finance Act, 1973), and
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(b) in subsection (1) (d) “, (xii) to (xv) and (xvii) to (xx)” shall be substitued for “and (xii) to (xv)” (inserted by the Finance Act, 1973).
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In section 15, in subsection (2) (a) (ii) “, (xii) to (xv) and (xvii) to (xx)” shall be subtituted for “and (xii) to (xv)” (inserted by the Finance Act, 1973).
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In the Third Schedule—
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(a) in Part I—
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(i) paragraphs (xi), (xii) and (xiii) shall be deleted,
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(ii) the following paragraph shall be substituted for paragraph (xxiii):
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“(xxiii) fuel other than fuel of a kind specified in paragraph (xx) of the Second Schedule;”,
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(iii) in paragraph (xxiv), “other than hydrocarbon oils of a kind specified in paragraph (xx) of the Second Schedule” shall be inserted after “(including greases)”, and
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(iv) in paragraph (xxviii), “the Second Schedule or” shall be inserted after “specified in”, and
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(b) in Part II, the following paragraph shall be added:
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“(viii) the hiring of goods of a kind specified in paragraph (xvii) of the Second Schedule”.
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