Section 60
Section 162 of the principal Act is amended—
(a)
in the shoulder note, by substituting for the words “from free commercial zone” the words “within or between free zone”;
(b)
by inserting after the words “this Act” the words “and unless the Minister otherwise directs in an order under section 163”;
(c)
in paragraph (a)—
(i)
by substituting for the words “free commercial zone” wherever appearing the words “free zone”;
(ii)
by substituting for the words “except for goods used” the words “except for goods imported to be used or consumed”; and
(iii)
by inserting after the words “purpose of commercial”
the words “, manufacturing”; and
(iv)
by inserting at the end of the paragraph the word
“and”;
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Act 785
(d)
by substituting for paragraph (b) the following paragraph:
“(b) no tax shall be charged on any supply of taxable goods made within or between a free zone.”;
and
(e)
by deleting paragraph (c).