I move amendment No. 94:
In page 76, line 8, to delete "paragraph" and substitute "subparagraph".
SECTION 77.
Amendment agreed to.
I move amendment No. 95:
In page 76, line 15, after "in respect of " to insert "goods or".
Section 77 of the Bill amends section 12 of the Value-Added Tax Act which deals with the right to deduct VAT charged on inputs. The amendment to section 77 is primarily a technical amendment consequential on the introduction of the reverse charge mechanism in section 4(8) of the VAT Act. The text of this section as published inadvertently restricted the right to deduction on the acquisition of a lease in certain limited circumstances. This amendment restores that right.
Amendment agreed to.
Section 77, as amended, agreed to.
Section 78 agreed to.