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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 November 2010 - onwards
  Version 2 of 2    

138. Amendment of section 32 (regulations) of Principal Act.

Repealed from 1 November 2010

Section 32 of the Principal Act is hereby amended in subsection (1) by the insertion of the following paragraphs after paragraph (d):

"(da) the conditions for a taxable dealer to opt to apply the margin scheme to certain supplies in accordance with section 10A(4);

(db) the determination of the aggregate margin in accordance with section 10A(8);

(dc) the form of the invoice or other document that shall be issued in accordance with section 10B(4);

(dd) the manner in which residual tax referred to in section 12(l)(a)(vi) may be deducted;

(de) the particulars to be furnished in relation to antiques as specified in paragraph (xvia) of the Sixth Schedule or paragraph (iii) of the Eighth Schedule;".

Comparing proposed amendment...