Value-Added Tax (Amendment) Act, 1978

Amendment of section 29 of Finance Act, 1975.

23.Section 29 of the Finance Act, 1975 , is hereby amended by the substitution for paragraph (ii) of subsection (1) of the following paragraph:

“(ii) a refund of value-added tax under regulations under that Act or under an order under section 20 (3) of that Act.”.