SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992 (Repealed)
SCHEDULE 3
GOODS TAXED AT 15%
ITEM 1: [Passenger motor vehicles]- (i) by Act Nos 91 to 93 of 1995, s 5 and Sch 1 item 7, effective 9 May 1995, to have effect as if Sch 3 were omitted; and
- (ii) by Act Nos 46 and 48 to 53 of 1993.
Heading modified by Act Nos 43 and 48 to 53 of 1993, applicable to dealings with goods on or after 1 July 1995 by substituting ``Goods taxed at 17%'' for ``Goods taxed at 16%''. Heading modified by Act Nos 43 and 48 to 53 of 1993, applicable to dealings with goods on or after 18 August 1993 by substituting ``Goods taxed at 16%'' for ``Goods taxed at 15%''. Item 1(2) modified by Act Nos 43 and 48 to 53 of 1993, applicable to dealings with goods on or after 18 August 1993 by substituting ``Schedule 6'' for ``Schedule 5''.SCHEDULE 3
GOODS TAXED AT 17%
Item 1: [Passenger motor vehicles] 1(1) Passenger motor vehicles that are covered by heading 8703 in Schedule 3 to the Customs Tariff (or would be covered by that heading if they were imported), but not including motor vehicles covered by Item 1 in Schedule 6. 1(2) In this Item, `passenger motor vehicle' means a motor vehicle that is a passenger motor vehicle for the purposes of heading 8703 in Schedule 3 to the Customs Tariff.
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