Finance Act, 1976

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Income Tax Act, 1967 .

Section 125 (a).

In section 157 (c), the words from “, and salaries” to “to the Bank”.

In section 557 , the words “and Rule 6 of Schedule 2”.

Value-Added Tax Act, 1972 .

Section 11 (1) (b).

Section 12 (1) (b).

Section 13 .

In section 17 —

(a) subsections (2) and (4),

(b) in subsection (6), the words “, otherwise than as required by section 13”,

(c) in subsection (7), the words from “and an amendment of an invoice” to the end of the subsection,

(d) in subsection (8), the words “or subsection (2), as may be appropriate,” and

(e) in subsection (10) (a), the words from “or goods or services” to “to a registered person”.

In section 26 —

(a) in subsection (1), the numerals “13”, and

(b) in subsection (2), the words “otherwise than under and in accordance with section 13”.

In section 32 (1)—

(a) paragraph (f), and

(b) in paragraph (w), the words from “and the treatment” to the end of the paragraph.