介绍性文本1.本规例可引称为增值税。2.1995年增值税规例须修订为。3.（1）第118（e）条末尾的“及”一词。4.第119条须替换为以下条文-由以下附属法例订立或根据以下附属法例订立的条文。5.（1）第119条结尾的“及”一词第120（2）（a）（v）.6条.第121条应替换如下–（1）下列法规的规定应适用，.签字解释性说明

Introductory Text1.These Regulations may be cited as the Value Added Tax.2.The Value Added Tax Regulations 1995 shall be amended as.3.(1) The word “and” at the end of regulation 118(e).4.Regulation 119 shall be substituted as follows– The provision made by or under the following subordinate legislation.5.(1) The word “and” at the end of regulation 120(2)(a)(v).6.Regulation 121 shall be substituted as follows– (1) The provision made by the following enactments shall apply,.SignatureExplanatory Note