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Amendment of section 32 (regulations) of Principal Act.
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138.—Section 32 of the Principal Act is hereby amended in subsection (1) by the insertion of the following paragraphs after paragraph (d):
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“(da) the conditions for a taxable dealer to opt to apply the margin scheme to certain supplies in accordance with section 10A(4);
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(db) the determination of the aggregate margin in accordance with section 10A(8);
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(dc) the form of the invoice or other document that shall be issued in accordance with section 10B(4);
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(dd) the manner in which residual tax referred to in section 12(l)(a)(vi) may be deducted;
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(de) the particulars to be furnished in relation to antiques as specified in paragraph (xvia) of the Sixth Schedule or paragraph (iii) of the Eighth Schedule;”.
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