First Previous (FIRST SCHEDULE Enactments Repealed)

34 1978

VALUE-ADDED TAX (AMENDMENT) ACT, 1978

SECOND SCHEDULE

Consequential Amendments

Section 30.

Reference Number

Existing word or expression

Substituted word or expression

Provision of Principal Act

(1)

(2)

(3)

(4)

1.

“delivery”

“supply”

The definition of “exempted activity”, and the definition of “taxable goods” in section 1 (1); sections 3 (2), 3 (4), 3 (5) (a), 3 (5) (b), 3 (6) (a), 3 (6) (b), 4 (1) (a) (ii), 4 (2), 4 (3) (a), 4 (3) (b) (ii), 4 (5) (b), 4 (6), 4 (7), 11 (1B) (a) (ii), 11 (1B) (b) (ii), 11 (4), 11 (5), 11 (7) (e) (i), 17 (12) (a) (i), 17 (12) (a) (iii) and 34 (5).

2.

“rendering”

“supply”

The definition of “taxable services” in section 1 (1); sections 7 (1) (where the word first occurs), 7 (3), 7 (4), 11 (1B) (a) (ii), 11 (1B) (b) (ii), 11 (7) (e) (ii), 17 (12) (a) (i) and 34 (5) (c).

3.

“delivered”

“supplied”

Sections 3 (6), 11 (4), 11 (5), 11 (7) (b) (i), 34 (1), 34 (5) and paragraph (viii) of Second Schedule.

4.

“rendered”

“supplied”

Sections 11 (7) (b) (ii), 17 (12) (a) (ii) and 34 (5).

5.

“delivering”

“supplying”

Sections 4 (1) (a) (i) and 4 (1) (a) (ii).

6.

“rendering”

“supplying”

Section 7 (1) (where the word secondly occurs).

7.

“delivers”

“supplies”

Section 11 (4).

8.

“renders”

“supplies”

Section 7 (1).

9.

“delivery of such goods or the rendering of such services”

“supply of such goods or services”

Sections 8 (5) and 8 (6) (b)

10.

“delivery of goods or rendering of services”

“supply of goods or services”

Section 17 (1).

11.

“delivery of the goods or the rendering of the service”

“supply of the goods or services”

Section 19 (2).

12.

“delivery of any goods or a rendering of any services”

“supply of any goods or service”

The definition of “exempted activity” in section 1 (1).

13.

“delivery of goods by the person or the rendering of services”

“supply of goods or services”

Section 16 (3).

14.

“delivery to such person of goods of a kind specified in the order or the rendering to him of services”

“supply to such person of goods or services”

Section 20 (3).

15.

“delivery of goods of any kind or the rendering of a service”

“supply of goods or services”

Section 6 (2) (a).

16.

“delivery or rendering”

“supply”

Sections 17 (8), 19 (2), 20 (3) (a), 35 (1A) (a) and 35 (1A) (b).

17.

“delivery of goods or the rendering of services”

“supply of goods or services”

Sections 8,(5), 8 (6) (b), 16 (2), 17 (8), 35 (1A) (a) and 35 (1A) (b).

18.

“delivery of goods or the rendering of services”

“the said business”

Section 18 (1).

19.

“delivery of goods or a rendering of services”

“supply of goods or services”

Section 35 (2).

20.

“delivering goods or rendering services”

“supplying goods or services”

Section 17 (7).

21.

“delivers goods or renders services”

“supplies goods or services”

Sections 11 (1B) (g), 17 (1), 32 (1) (s) and 35 (1) (b) (i).

22.

“delivers goods in the course of business or renders services in the course of business”

“supplies goods or services in the course or furtherance of any business”

Section 16 (2).

23.

“goods are delivered or services are rendered”

“goods or services are supplied”

Sections 17 (10) (a) and 32 (1) (s).

24.

“goods are delivered or the services are rendered”

“goods or services are supplied”

Sections 17 (10) (b) and 19 (1) (c).

25.

“accountable person” except where preceded by the word “an

“taxable person”

Sections 3 (5) (b) (iii), 11 (1B) (g), 11 (5), 12 (2), 16 (1), 17 (1), 17 (3) (a), 17 (3) (b), 17 (12) (a) (i), 17 (12) (a) (ii), 17 (12) (a) (iii), 21 (1), 34 (1) (a) and 34 (1) (b).

26.

“an accountable person”

“a taxable person”

Sections 4 (5), 8 (4), 8 (6), 9 (2), 11 (1B) (a), 11 (1B) (c), 12 (1A) (a), 16 (2), 17 (1), 17 (3), 17 (5), 17 (6), 17 (12) (a), 22 (1), 22 (2) (a), 26 (6) (d), 32 (1) (d), 32 (1) (s), 32 (1) (uu), 32 (1) (x), 32 (1) (xx), 34 (1), 34 (2), 35 (1) (b) (i) and 35 (2).

27.

“accountable persons”

“taxable persons”

Section 32 (1) (h).

28.

“not accountable”

“not a taxable person”

Section 32 (1) (d).

29.

“supplied”

“provided”

section 3 (1) (c), 11 (4)

30.

“subsection (1) (d)”

“subsection (1) (b)”

Section 11 (7) (e) (i), 11 (7) (e) (ii).

31.

“section 5 (4)”

“section 13”

Section 17 (12) (a) (ii).

32.

“section 5 (4)”

“any other provision of this Act or regulations”

Section 20 (4).

33.

“second-hand goods or any goods of a kind specified in the Fourth Schedule”

“or second-hand goods”

Section 34 (4).

34.

“would, if the proviso to the said subsection (1) were disregarded, fall due”

“falls due”

Section 35 (1A) (a).

35.

“section 11 (1) (e)”

“section 11 (1) (c)”

Paragraph (vii) of Part II of Third Schedule.

36.

“subsection (3) (a) (iv)”

“subsection (3) (b) (iii) or (9)”

Section 8 (4).

37.

“subsection (3) (a)”

“subsection (3) (a) or (b)”

Section 8 (6) (a) (i).

38.

“subsection (3) (b), (3) (c) or (3) (d)”

“subsection (3) (c), (3) (d) or (3) (e)”

Section 8 (6) (a) (ii).

Acts Referred to

Customs Consolidation Act, 1876

1876, c. 30

Finance Act, 1973

1973, No. 19

Finance Act, 1975

1975, No. 6

Finance (No. 2) Act, 1975

1975, No. 19

Finance Act, 1976

1976, No. 16

Finance Act, 1978

1978, No. 21

Imposition of Duties Act, 1957

1957, No. 7

Value-Added Tax Act, 1972

1972, No. 22