Value Added Tax (Exemptions) Order, 1996

1. (I) This Order may be cited as the Value Added Tax (Exemptions) Order, 1996. (2). This Order shall come into force on 27th January, 1996.

2. In this Order, unless the context otherwise requires- " medical supplies and drugs " means any substance or mixture of substances prepared, sold or represented for use in- ( a) the diagnosis, treatment, mitigation or prevention of a disease, disorder or abnormal physical state, or the symptoms thereof, in man or animal; or ( b) restoring, correcting or modifying organic functions but does not include preparations. whether or not possess­ ing therapeutic or prophylactic properties, commonly used for toilet purposes or in connection with the care of the human body, whether for cleansing, deodorising, beautify­ ing, preserving or restoring. in man or animal;

3. The First Schedule to the Act is amended by- (a) the deletion. in sub item (5) of item 1, of the word " sugar "; (b) the deletion of the sub item (2) of item 3, and the substiLUtion therefor of the following sub tern: (2) "The supply of medical suplies and drugs; " (c) the insertion in sub item (1) of item 5, immediately after the word" booklets", of the words" school exercise books," (d) the deletion of sub item (5) of item 6, and the substitution therefor of the following sub item: (5) " Aircraft of an unladen weight ex­ ceeding 2000kgs and which are licensed for carrying fourteen or more passengers; " (e) the addition in item 8, immediately after sub item (4), of the following new sub item: Ti1le and commence­ meni ln1crpreta­ lion Amendmenl of Firs1 Schedule Copies of this Staiuiory /nstr"""nJ can be oblojned from IM Covernmenl PrinJer, P.O. Box 30/36, 10100 lusal<.a. Price Kl .00 each. 72 Srarutory Instruments 26th January, 1996 (5) " The issue, allotment or transfer of ownership of shares in a company listed on a Stock Exchange approved under the Securities Act." (f) by the deletion of item 13 and the substitution therefor of the following:

13. "Reliefs at importation Goods which arc imported duty free under regulations 6, 7, 9, 11, 13, 14, 15, 16 of the Customs and Excise (Rebates, Refunds and Remissions) (General) Regulations, 1996, subject to the same limita­ tions as pertain to such a rebate, refund or remission. " Act No. 38 of 1993 s.r. No. 16 of 1996 LUSAKA 24th January, 1996 [MFB.103/12/12] R. D. s. PE!'l7A, Minister of Finance