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\qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\expnd1\expndtw6\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 COOK ISLANDS
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\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\b\fs24\expnd1\expndtw6\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 VALUE ADDED TAX AMENDMENT ACT 1997}{
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\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 Title
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\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 1.}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 Short title, principal Act and commencement}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par 2. Keeping of records
\par 3. Exempt supplies
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\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 Exempt Importations}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 5.}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 Zero}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid925776 
rated supplies}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \qc \li0\ri0\widctlpar\tx864\tx5184\tx5760\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid925776 ---------------------------------}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li0\ri0\widctlpar\tx864\tx5184\tx5760\faauto\adjustright\rin0\lin0\itap0\pararsid1595315 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\b\fs24\expnd1\expndtw6\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 1997, No. 20
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\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid925776 {\fs24\ul\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 An Act to amend the Value Added Tax Act 1997
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\par }\pard \qr \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (27 November 1997
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\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\b\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 BE IT ENACTED}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209  by Parliament of the Cook Islands in Session assembled, and by the authority of the same, as follows:}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par 
\par 1}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 .}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{
\fs24\ul\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 Short title, principal Act and commencement}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209  }{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 \endash  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (1) This Act may be cited as the Value Added Tax Amendment Act 1997.

\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (2) This Act shall be read together with and deemed part of the Value Added Tax Act 1997, referred to in this Act as "the principal Act".
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\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (3) This Act comes into force on 1 December 1997.
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\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 2.}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{
\fs24\ul\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 Keeping of records}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209  }{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
 Section 42 of the principal Act is amended by deleting from subsection (6) the figure "7" and substituting it with the figure "5".
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\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 3.}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{
\fs24\ul\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 Exempt Supplies}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209  }{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209  After item 3 of the First 
Schedule to the principal Act, the following item is inserted:
\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
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\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 4.}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{
\fs24\ul\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 Exempt importations}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209  }{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
 (1) Item 4 of the Second Schedule to the principal Act is repealed and the following item is substituted }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
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 behalf of any overseas government for its use in the Cook Islands whether in an office established}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid11146309\charrsid4730209  by that overseas government}{
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by or on behalf of the University of the South Pacific for use at its centre on Rarotonga; or}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
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\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 profit body as donations for use in any project in the Cook Islands; or}{
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\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 churc
h activity or project in the Cook Islands (except motor vehicles and motor cycles); or
\par }\pard \ql \li0\ri0\widctlpar\tx1728\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li720\ri0\widctlpar\tx1728\faauto\adjustright\rin0\lin720\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (g)}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
by any organisation for use in public projects in the Cook Islands, being projects designed primarily for the benefit of a particular island, vaka or village community; or}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li0\ri0\widctlpar\tx1728\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li720\ri0\widctlpar\tx1728\faauto\adjustright\rin0\lin720\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (h)}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 by any school for educational purposes in the Cook Islands; or}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li0\ri0\widctlpar\tx1728\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li720\ri0\widctlpar\tx1728\faauto\adjustright\rin0\lin720\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (i)}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
by or on behalf of any person or organisation being uniforms or sporting equipment to be donated to any sporting group in the Cook Islands;}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li0\ri0\widctlpar\tx1728\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li720\ri0\widctlpar\tx1728\faauto\adjustright\rin0\lin720\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (j)}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 by or on behalf of any person requiring life saving medical supplies."
\par }\pard \ql \li0\ri0\widctlpar\tx1008\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (2)}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 Item 5 of the Second Schedule to the principal Act is amended by repealing paragraph (a) and substituting the following paragraph:}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par 
\par }\pard \ql \li720\ri0\widctlpar\tx1008\faauto\adjustright\rin0\lin720\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 "(a)}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 bona fide gifts sent from abroad to persons in the Cook Islands, the value }{
\fs24\expnd0\expndtw4\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 of }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 which does not exceed $65 in any one importation."
\par }\pard \ql \li0\ri0\widctlpar\tx1008\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
(3) After item 6 of the Second Schedule to the principal Act, the following item is inserted:
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1595315 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
"7. Dead persons transported from overseas to the Cook Islands for burial, and headstones."
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li0\ri0\widctlpar\tx1296\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 5.}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{\fs24\ul\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 Zero}{
\fs24\ul\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{\fs24\ul\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 rated supplies}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209  (1) Item 3 of the Third Schedule to the principal Act is amended:}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par 
\par }\pard \ql \li720\ri0\widctlpar\tx1296\faauto\adjustright\rin0\lin720\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (a)}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
by repealing "Any supply of services being the transportation of passengers or goods (including ancillary insurance)}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 " and substituting the following:
\par }\pard \ql \li0\ri0\widctlpar\tx1296\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid925776 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 "Any supply of 
services being the transportation of passengers or goods (including ancillary insurance or the arranging of the insurance or the arranging of the tr}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid925776 ansport of passengers or goods)}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209  " and
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li720\ri0\widctlpar\tx1728\faauto\adjustright\rin0\lin720\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (b)}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 by repealing paragraph (c).
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (2) The first item 5 of the Third Schedule to the principal Act is repealed and the following item is substituted:
\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
"5. Any supply of services to a person who is not a resident of the Cook Islands and who is outside the Cook Islands at the time the services are performed, not being services which are }{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 \endash 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11146309 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (a)}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
supplied directly in connection with tangible property situated in the Cook Islands at the time the services are performed; or}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li1440\ri0\widctlpar\faauto\adjustright\rin0\lin1440\itap0\pararsid11146309 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (b)}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209  }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
supplied in relation to the establishment or administration of any entity registered or to be registered under the Off}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid11146309\charrsid4730209 -}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 shore Insurance Act 1981}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 82, the Off}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 shore Banking Act 1981, the International Partnership Act 1984, the International Trusts Act 1984, or the International Companies Act 1981}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid1595315\charrsid4730209 -}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 82."}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 (3) The second item 5 of the Third Schedule to the principal Act is repealed.
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1595315 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid12915448 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 -------------------}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid6903983\charrsid4730209 ----}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid1595315 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid12915448\charrsid4730209 
\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid925776 {\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
This Act is administered by the Revenue Management Division of the Ministry of Finance and Economic Management}{\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid11146309\charrsid4730209 .}{
\fs24\expnd0\expndtw2\lang2057\langfe1033\langnp2057\insrsid14362903\charrsid4730209 
\par }}