S.L. 406.18 Art. 1Citation and scope.

(1) The title of these regulations is the Value Added Tax (Remittance of Interest and Administrative Penalties incurred under the Value Added Tax Act, 1998, Customs and Excise Tax Act and Value Added Tax Act, 1994) Regulations.

(2) These regulations provide for the remittance of interest and, or administrative penalties incurred or that shall accrue under the Acts under the conditions and procedures contained in Annex A of these regulations.