juris

Section 9:

Value Added Tax Act · TWELFTH 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.

9. No refund shall be made in relation to an immovable property— (a) situated on Pas Géométriques; (b) acquired under— (i) the Investment Promotion (Real Estate Development Scheme) Regulations 2007; (ii) the Investment Promotion (Property Development Scheme) Regulations 2015; or (iii) the Investment Promotion (investment Hotel Scheme) Regulations 2015; or (c) situated in a Smart City under the Investment Promotion (Smart City Scheme) Regulations 2015. [Twelfth Sch. added by s. 19 (q) of Act 37 of 2011 w.e.f. 1 January 2012; s. 29 (q) of Act 26 of 2012 w.e.f. 22 December 2012; amended by s. 30 (q) of Act 26 of 2013 w.e.f. 1 January 2014; s. 53 (w) of Act 9 of 2015 w.e.f. 14 May 2015; GN 187 of 2016 w.e.f. 1 September 2016; 57 (u) of Act 10 of 2017 w.e.f. 24 July 2017; s. 69 (u) of Act 11 of 2018 w.e.f. 15 June 2018.] THIRTEENTH SCHEDULE [Thirteenth Sch. added by s. 53 (x) of Act 9 of 2015 w.e.f. 1 July 2016; repealed by s. 58 (n) of Act 18 of 2016 w.e.f. 1 July 2016.] V4 – 73 [Issue 10]

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