SI 2023-092 Value Added Tax (General) (Amendment) Regulations, 2023 (No. 61)

Gazetted 07-06-2023

THE Minister of Finance and Economic Development, in terms of section 78 of the Value Added Tax Act [Chapter 23:12], hereby makes the following notice:—

1. (1) This notice may be cited as the Value Added Tax (General) (Amendment) Regulations, 2023 (No. 61).
    (2) This notice shall come into effect on 12th May, 2023.
2. The Second Schedule of the Value Added Tax (General) Regulations, 2003, published in Statutory Instrument 273 of 2003, is amended in Part II by the insertion of the following items—

“SECTION A. ZERO RATED: FOODSTUFF

 

 

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