(Published 2nd September, 2016)


Act


No. 24 of 2016


I assent


Pro. Arthur Peter Mutharika President

1st September, 2016


ARRANGEMENT OF SECTIONS


SECTION
1. Short title and commencement
2. Amendment of the First Schedule to the principal Act
3. Repeal of paragraph 6 of the Second Schedule to the principal
Act


An Act to amend the Value Added Tax Act


ENACTED by the Parliament of Malawi as follows—

1. This Act may be cited as the Value Added Tax (Amendment) Act, 2016, and shall come into operation on 1st July,  2016.
2. The First Schedule to the principal Act is amended by—


(a) deleting subparagraph (c) of paragraph 2, and substituting therefor the following subparagraph—
(c) “birds’ eggs, natural honey and infant milk under Customs Tariff Headings 0407.11.00 to 0407.90.00,
0409.00.00 and 1910.10.10”;
(.b) deleting paragraph 4;
(c) deleting paragraph 9; and
(d) deleting paragraph 5 and substituting therefor the following paragraph—
“5. Printed Matter—Books Exemption covers printed books under Customs tariff headings 4901.10.00 to 4901.99.00,
4903.00.00, 4905.10.00 to 4905.99.00 and 4907.00.90.”.


3. The Second Schedule to the principal Act is amended by repealing paragraph 6.


Passed in Parliament this fourteenth day of July, two thousand and sixteen.


Fiona Kalemba

Clerk of Parliament

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