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, 2019 (No. 52).
(2) These regulations shall be deemed to have come into effect on 1st December, 2018.
2. The First Schedule of the Value Added Tax (General) Regulations, 2003, published in Statutory Instrument 273 of 2003 (hereinafter referred to as the “principal regulations”) is amended with effect from 1st February, 2009 to 30th November, 2018, as follows—