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        Bills

        Clause 155 - Amendment of Act 14 of 2010.

        Finance Bill, 2012
        Chapter VII
        Miscellaneous

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        Definition amendment expanding 'inputs' to include 'input services' alters tax input treatment for VAT purposes upon enactment. Clause 155 amends section 73 of the Finance Act, 2010 by replacing the term inputs with inputs or input services, broadening the statutory definition relevant to tax input treatment; the substitution is deemed retrospective from the 8th day of May, 2010 and takes effect upon Presidential assent.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Definition amendment expanding 'inputs' to include 'input services' alters tax input treatment for VAT purposes upon enactment.

                                Clause 155 amends section 73 of the Finance Act, 2010 by replacing the term inputs with inputs or input services, broadening the statutory definition relevant to tax input treatment; the substitution is deemed retrospective from the 8th day of May, 2010 and takes effect upon Presidential assent.


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