Finance Act, 1968


Wholesale Tax

Amendment of section 5 of Finance (No. 2) Act, 1966.

32.—Section 5 of the Finance (No. 2) Act, 1966, is hereby amended by the addition thereto of “if (but only if) he has in accordance with regulations given to the person by whom the goods were so sold a statement in writing quoting his wholesale tax registration number”.