Finance (No. 2) Act, 1975
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Amendment of Value-Added Tax Act, 1972. |
2.—(1) The Value-Added Tax Act, 1972 , is hereby amended by the addition of the following paragraphs to the Second Schedule— | |
“(xvii) clothing, including textile handkerchiefs and footwear; | ||
(xviii) fabrics, yarn and thread of a kind normally used in the manufacture of clothing, including elastics, tape and padding materials in the form supplied for the manufacture of clothing; | ||
(xix) sole and upper leather of a kind supplied for the manufacture and repair of footwear, and also soles, heels and insoles of any material; | ||
(xx) (a) coal, peat and other solid substances held out for sale solely as fuel, | ||
(b) gas of a kind used for domestic or industrial heating or lighting, whether in gaseous or liquid form, but not including gas of a kind normally used for welding and cutting metals or gas sold as lighter fuel, | ||
(c) electricity, | ||
(d) hydrocarbon oil of a kind used for domestic or industrial heating not being hydrocarbon oil sold for use in internal combustion engines.”. | ||
(2) In consequence of the amendment specified in subsection (1), the Value-Added Tax Act, 1972 , is hereby further amended as specified in the Schedule to this Act. |