Updated to 23 October 2025
			(Act No. 10 of 2025 and S.I. No. 506 of 2025)
			
	
		
		
		Contents
		
		
		Commencement
		
            
            
                | Section | 
                Commencement/Effective Date 
                    Where the commencement and effective dates differ, the effective date is shown below. 
                 | 
                Commencement Information | 
            
            
			
			
					| 
						S. 1 | 
					
						13 July 1966 | 
					Commenced on enactment | 
				
			
					| 
						S. 2 | 
					
						1 October 1966 | 
					S. 2 | 
				
			
					| 
						Ss. 3-13 | 
					
						13 July 1966 | 
					Commenced on enactment | 
				
			
		
		
		Amendments and other effects
		
			
				
					| How Affected | 
					Affecting Provision | 
					
			
			
			
					| 
						Rep. prosp. with saving. | 
					22/1972, ss. 35, 41, sch. 5 | 
					
			
		
		
		SIs made under the Act
		
			| Section | SIs made under the Act | 
			
			
					| 
						S. 4(3) | 
					Wholesale Tax (Appointed Day) Order 1966 (S.I. No. 196 of 1966) | 
				
			
					| 
						S. 3(5)(b) | 
					Wholesale Tax (Exempted Activities) (No. 2) Order, 1966 (S.I. No. 285 of 1966) | 
				
			
					| 
						  | 
					Wholesale Tax (Exempted Activities) (No. 1) Order 1966 (S.I. No. 216 of 1966) | 
				
			
					| 
						S. 11(2) | 
					Wholesale Tax (Exempted Imports) (No. 1) Order 1966 (S.I. No. 217 of 1966) |