Reference Number
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Existing word or expression
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Substituted word or expression
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Provision of Principal Act
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(1)
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(2)
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(3)
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(4)
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1.
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“delivery”
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“supply”
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The definition of “exempted activity”, and the definition of “taxable goods” in section 1 (1); sections 3 (2), 3 (4), 3 (5) (a), 3 (5) (b), 3 (6) (a), 3 (6) (b), 4 (1) (a) (ii), 4 (2), 4 (3) (a), 4 (3) (b) (ii), 4 (5) (b), 4 (6), 4 (7), 11 (1B) (a) (ii), 11 (1B) (b) (ii), 11 (4), 11 (5), 11 (7) (e) (i), 17 (12) (a) (i), 17 (12) (a) (iii) and 34 (5).
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2.
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“rendering”
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“supply”
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The definition of “taxable services” in section 1 (1); sections 7 (1) (where the word first occurs), 7 (3), 7 (4), 11 (1B) (a) (ii), 11 (1B) (b) (ii), 11 (7) (e) (ii), 17 (12) (a) (i) and 34 (5) (c).
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3.
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“delivered”
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“supplied”
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Sections 3 (6), 11 (4), 11 (5), 11 (7) (b) (i), 34 (1), 34 (5) and paragraph (viii) of Second Schedule.
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4.
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“rendered”
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“supplied”
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Sections 11 (7) (b) (ii), 17 (12) (a) (ii) and 34 (5).
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5.
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“delivering”
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“supplying”
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Sections 4 (1) (a) (i) and 4 (1) (a) (ii).
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6.
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“rendering”
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“supplying”
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Section 7 (1) (where the word secondly occurs).
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7.
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“delivers”
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“supplies”
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Section 11 (4).
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8.
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“renders”
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“supplies”
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Section 7 (1).
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9.
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“delivery of such goods or the rendering of such services”
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“supply of such goods or services”
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Sections 8 (5) and 8 (6) (b)
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10.
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“delivery of goods or rendering of services”
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“supply of goods or services”
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Section 17 (1).
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11.
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“delivery of the goods or the rendering of the service”
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“supply of the goods or services”
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Section 19 (2).
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12.
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“delivery of any goods or a rendering of any services”
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“supply of any goods or service”
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The definition of “exempted activity” in section 1 (1).
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13.
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“delivery of goods by the person or the rendering of services”
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“supply of goods or services”
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Section 16 (3).
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14.
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“delivery to such person of goods of a kind specified in the order or the rendering to him of services”
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“supply to such person of goods or services”
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Section 20 (3).
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15.
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“delivery of goods of any kind or the rendering of a service”
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“supply of goods or services”
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Section 6 (2) (a).
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16.
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“delivery or rendering”
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“supply”
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Sections 17 (8), 19 (2), 20 (3) (a), 35 (1A) (a) and 35 (1A) (b).
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17.
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“delivery of goods or the rendering of services”
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“supply of goods or services”
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Sections 8,(5), 8 (6) (b), 16 (2), 17 (8), 35 (1A) (a) and 35 (1A) (b).
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18.
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“delivery of goods or the rendering of services”
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“the said business”
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Section 18 (1).
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19.
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“delivery of goods or a rendering of services”
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“supply of goods or services”
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Section 35 (2).
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20.
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“delivering goods or rendering services”
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“supplying goods or services”
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Section 17 (7).
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21.
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“delivers goods or renders services”
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“supplies goods or services”
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Sections 11 (1B) (g), 17 (1), 32 (1) (s) and 35 (1) (b) (i).
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22.
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“delivers goods in the course of business or renders services in the course of business”
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“supplies goods or services in the course or furtherance of any business”
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Section 16 (2).
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23.
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“goods are delivered or services are rendered”
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“goods or services are supplied”
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Sections 17 (10) (a) and 32 (1) (s).
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24.
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“goods are delivered or the services are rendered”
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“goods or services are supplied”
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Sections 17 (10) (b) and 19 (1) (c).
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25.
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“accountable person” except where preceded by the word “an”
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“taxable person”
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Sections 3 (5) (b) (iii), 11 (1B) (g), 11 (5), 12 (2), 16 (1), 17 (1), 17 (3) (a), 17 (3) (b), 17 (12) (a) (i), 17 (12) (a) (ii), 17 (12) (a) (iii), 21 (1), 34 (1) (a) and 34 (1) (b).
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26.
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“an accountable person”
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“a taxable person”
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Sections 4 (5), 8 (4), 8 (6), 9 (2), 11 (1B) (a), 11 (1B) (c), 12 (1A) (a), 16 (2), 17 (1), 17 (3), 17 (5), 17 (6), 17 (12) (a), 22 (1), 22 (2) (a), 26 (6) (d), 32 (1) (d), 32 (1) (s), 32 (1) (uu), 32 (1) (x), 32 (1) (xx), 34 (1), 34 (2), 35 (1) (b) (i) and 35 (2).
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27.
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“accountable persons”
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“taxable persons”
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Section 32 (1) (h).
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28.
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“not accountable”
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“not a taxable person”
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Section 32 (1) (d).
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29.
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“supplied”
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“provided”
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section 3 (1) (c), 11 (4)
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30.
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“subsection (1) (d)”
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“subsection (1) (b)”
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Section 11 (7) (e) (i), 11 (7) (e) (ii).
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31.
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“section 5 (4)”
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“section 13”
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Section 17 (12) (a) (ii).
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32.
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“section 5 (4)”
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“any other provision of this Act or regulations”
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Section 20 (4).
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33.
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“second-hand goods or any goods of a kind specified in the Fourth Schedule”
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“or second-hand goods”
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Section 34 (4).
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34.
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“would, if the proviso to the said subsection (1) were disregarded, fall due”
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“falls due”
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Section 35 (1A) (a).
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35.
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“section 11 (1) (e)”
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“section 11 (1) (c)”
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Paragraph (vii) of Part II of Third Schedule.
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36.
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“subsection (3) (a) (iv)”
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“subsection (3) (b) (iii) or (9)”
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Section 8 (4).
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37.
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“subsection (3) (a)”
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“subsection (3) (a) or (b)”
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Section 8 (6) (a) (i).
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38.
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“subsection (3) (b), (3) (c) or (3) (d)”
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“subsection (3) (c), (3) (d) or (3) (e)”
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Section 8 (6) (a) (ii).
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