Finance Act, 1976

FIFTH SCHEDULE

Enactments Repealed

section 81

PART I

Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

No. 6 of 1967

Income Tax Act, 1967 .

Section 125 (a).

In section 157 (c), the words from “, and salaries” to “to the Bank”.

In section 557 , the words “and Rule 6 of Schedule 2”.

In Schedule 2, Rules 5, 6 and 7.

PART II

Number and Year

Short Title

Extent of Repeal

(1)

(2)

(3)

No. 22 of 1972

Value-Added Tax Act, 1972 .

Section 11 (1) (b).

Section 12 (1) (b).

Section 13 .

In section 17

(a) subsections (2) and (4),

(b) in subsection (6), the words “, otherwise than as required by section 13”,

(c) in subsection (7), the words from “and an amendment of an invoice” to the end of the subsection,

(d) in subsection (8), the words “or subsection (2), as may be appropriate,” and

(e) in subsection (10) (a), the words from “or goods or services” to “to a registered person”.

In section 26

(a) in subsection (1), the numerals “13”, and

(b) in subsection (2), the words “otherwise than under and in accordance with section 13”.

In section 32 (1)—

(a) paragraph (f), and

(b) in paragraph (w), the words from “and the treatment” to the end of the paragraph.

Section 35 (1) (c).