Cap. 406 Art. 70Repayment of tax for diplomatic and consular arrangements,and certain international organisations.

The Minister may by regulations prescribe for the refund by the Commissioner of the tax paid on supplies, intra-community acquisitions or importations by diplomatic or consular arrangements or by a person who qualifies for an exemption from tax in accordance with such international arrangements as the Minister may in accordance with such regulations prescribe:

Provided that the grant of such refund shall be subject to such conditions and limitations as may be established in the said regulations.