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Cap. 406 · Value Added Tax Act (Cap. 406)

Cap. 406 Art. 57Special cases.

PART VII

In KraftAmtlicher Text

(1) The provisions of the Fourteenth Schedule shall apply with respect to the special cases prescribed by the Minister in the said Schedule.

(2) With respect to the special cases to which the Fourteenth

Schedule applies and the obligations of persons involved in such cases, the said Schedule shall have effect notwithstanding anything to the contrary contained in the other provisions of this Act:

Provided that the other provisions of this Act shall apply to the said cases and obligations insofar as they are not inconsistent with anything contained in the said Schedule.

Änderungsgeschichte
  • Amended by IX.2025.69