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Section 86

Subsection 9(1) of the principal Act is amended —

of Finance Act 2018

ActIn forceProvision 91 of 105
Section 86

(a)

in paragraph (b), by deleting the word “or” at the end of subparagraph (iii);

(b)

by substituting for the full stop at the end of paragraph (c) the words “; or”; and

(c)

by inserting after paragraph (c) the following paragraph:

“(d) in the case of imported taxable service, the value of such imported taxable service shall be as prescribed.”.

Amendment of section 11