IT is hereby notified that the Minister of Finance and Economic Development has, in terms of section 3 of the Finance Act [Chapter 23:04], made the following regulations:—
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1. These regulations may be cited as the Finance (Amendment of Section 22H of Finance Act) Regulations, 2021.
New section substituted for section 22H of Cap. 23:04
2. With effect from the 1st January, 2021, section 22H of the Finance Act [Chapter 23:04] is repealed and the following is substituted—