IT is hereby notified that the Minister of Finance and Economic Development has, in terms of section 78 of the Value Added Tax Act [Chapter 23:12], made the following regulations:—
1. These regulations may be cited as the Value Added Tax (General) (Amendment) Regulations, 2021 (No. 56).
2. Part I of the First Schedule to the Value Added Tax (General) Regulations, 2003, published in Statutory Instrument 273 of 2003, is amended by the insertion of item 23 after the second item 21—