S.L. 406.10 Art. 9Goodsandservices description codes. [

(1) In the refund application, the nature of the goods and services acquired shall be described by the following codes:

1 for fuel; 2 for hiring of means of transport; 3 for expenditure relating to means of transport (other than the goods and services referred to under codes 1 and 2); 4 for road tolls and road user charge; 5 for travel expenses, such as taxi fares, public transport fares; 6 for accommodation; 7 for food, drink and restaurant services; 8 for admissions to fairs and exhibitions; S.L.406.10 IN ANOTHER MEMBER STATE

9 for expenditure on luxuries, amusements and entertainment; 10 for other.

(2) If code 10 is used, the nature of the goods and services supplied shall be indicated.

(3) The Commissioner may require the applicant to provide additional electronic coded information as regards each code set out in sub-regulation (1) to the extent that such information is necessary because of any restrictions on the right of deduction as applicable under the Tenth Schedule to the Act.