|
|
Amendment of section 32 (regulations) of Principal Act.
|
137.—Section 32 of the Principal Act is hereby amended in subsection (1) by the insertion of the following subparagraphs after subparagraph (h):
|
|
| |
(ha) the keeping by persons trading in investment gold (within the meaning of section 6A) of records and the retention of such records and supporting documents or other recorded data;
|
|
| |
(hb) the conditions under which a person may waive his right to exemption from tax on the supply of investment gold (within the meaning of section 6A);
|
|
| |
(hc) the conditions under which an intermediary (within the meaning of section 6A) may waive his right to exemption from tax on his supply of services;
|
|
| |
(hd) the conditions under which a person may claim a refund of tax in accordance with subsections (6)(b), (7)(b) and (8)(b) of section 6A, and the manner in which such refund may be claimed;”.
|
