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Finance Act, 1991

PART III

Value-Added Tax

Interpretation (Part III ).

76.In this Part—

the Principal Act” means the Value-Added Tax Act, 1972 ;

the Act of 1978” means the Value-Added Tax (Amendment) Act, 1978 ;

the Act of 1985” means the Finance Act, 1985 ;

the Act of 1986” means the Finance Act, 1986 ;

the Act of 1987” means the Finance Act, 1987 .