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Section 65: Construction of a building or part of a building, flat or tenement, excluding

Value Added Tax Act · FIRST SCHEDULE

consolidated text (as at 2018, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

65. Construction of a building or part of a building, flat or tenement, excluding repairs or renovation, to be used for residential purposes, provided that— (a) the contract in respect thereof has been entered into; or (b) the letter of intent relating to an Integrated Resort Scheme prescribed under the Economic Development Board Act has been issued, before 1 October 2006.

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