Finance (No. 2) Act, 1966

Charge of wholesale tax.

2.—With effect on and from the 1st day of October, 1966, a tax (in this Act referred to as wholesale tax) shall, subject to this Act and regulations, be charged, levied and paid—

(a) on moneys received in respect of the sale of goods sold in the course of business (including goods sold before the 1st day of October, 1966), and

(b) on goods imported into the State.