IT is hereby notified that the Minister of Finance and Economic Development has, in terms of section 235, as read with section 120, of the Customs and Excise Act [Chapter 23:02], made the following regulations:—
Title
1. (1) These regulations may be cited as the Customs and Excise (Fertilizer Manufacturers)(Rebate) Regulations, 2021.
(2) These regulations shall be deemed to have been effective from 1st January, 2021.