Sales Tax (Imposition of Sales Tax in Respect of Special Areas) (Amendment) Order 2023 has been issued by the Minister under section 57 of the Sales Tax Act 2018 [Act 806].
This Order will come into operation on 1 April 2023.
The Sales Tax (Imposition of Sales Tax in Respect of Special Areas) Order 2018 [P.U. (A) 207/2018] has been amended in subparagraph 2(1), specifically in sub-sub-subparagraphs (c)(v) and (d)(v), by substituting the words “not containing nicotine” with the words “whether or not containing nicotine.”
For a better understanding of the amendments, we advise all readers to download and read the Order in full:-
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