S.L. 123.98 Art. 5Purchase of cash registers.

(1) Where expenditure referred to in rule 3(b) is made in respect of the purchase of a new cash register, notification of such purchase shall be made to the Commissioner of VAT on an application form as the said Commissioner of VAT may require.

(2) The deduction provided for in rule 4 shall only be allowed where the notification referred to in sub-rule (1) has been made in the manner stipulated in the said sub-rule.