Cap. 406 Art. 9Exemptions.

(1) There shall be exempt from tax -

(a) the supplies to which Part One or Part Two of the Fifth

Schedule applies;

(b) the intra-community acquisitions to which Part Three of the Fifth Schedule applies;

(c) the importations to which Part Four of the Fifth Schedule applies.

(2) Any provision contained in or under any law empowering the Minister to grant an exemption from import duties on the importation of goods chargeable under the Import Duties Act shall be construed as empowering the Minister to grant, in the same circumstances, in the same manner, and subject to the same conditions and limitations provided for in any such provision, an exemption from tax chargeable under this Act on the importation of the said goods.

(3) The Minister may by regulations prescribe for the exemption from tax on:

(a) supplies made to;

(b) intra-community acquisitions made by; and

(c) importations made by, diplomatic or consular arrangements or 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 exemption shall be subject to such conditions and limitations as may be established in the said regulations.