On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 26/12/2008.
No. S 676
Goods and Services Tax Act
Goods and Services Tax Act (Amendment of Third and Fourth Schedules) Order 2008
In exercise of the powers conferred by sections 17(6) and 22(2) of the Goods and Services Tax Act, the Minister for Finance hereby makes the following Order:
1. This Order may be cited as the Goods and Services Tax Act (Amendment of Third and Fourth Schedules) Order 2008 and shall come into operation on 1st January 2009.
2. Paragraph 3(8) of the Third Schedule to the Goods and Services Tax Act is amended —
(a)
by inserting, immediately above the definition of “company”, the following definition:
(b)
by inserting, immediately after the words “unit trust scheme” in the definition of “company”, the words “or business trust scheme”.
3. The Fourth Schedule to the Goods and Services Tax Act is amended —
(a)
by inserting, immediately after the words “unit trust” in paragraph 1(p), the words “or business trust”;
(b)
by inserting, immediately above the definition of “credit” in paragraph 3, the following definition:
(c)
by inserting, immediately after the words “unit trust” in the definition of “unit” in paragraph 3, the words “or business trust”.
[MF R60.001.0013 Vol.32; AG/LEG/SL/117A/2002/1 Vol. 3]