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Tax clearance certificates.
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156.— The Principal Act is amended—
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(a) in section 1094(1) by substituting the following for the definition of “ the Acts ”:
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“ ‘ the Acts ’ means—
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(a) the Customs Acts,
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(b) the statutes relating to the duties of excise and to the management of those duties,
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(c) the Tax Acts,
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(d) the Capital Gains Tax Acts,
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(e) the Value-Added Tax Acts,
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and any instruments made thereunder;”,
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and
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(b) in section 1095(1) by substituting the following for the definition of “ the Acts”:
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“ ‘ the Acts ’ means—
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(a) the Customs Acts,
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(b) the statutes relating to the duties of excise and to the management of those duties,
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(c) the Tax Acts,
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(d) the Capital Gains Tax Acts,
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(e) the Value-Added Tax Acts,
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and any instruments made thereunder;”.
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