介绍性文本1.本条例可引称为增值税。2.1995年增值税条例应在增值税条例第37A条至第37H条中修订。4.在第43B条中修订（根据条例3.5重新编号。在第43C条中重新编号（根据条例3.6重新编号。在第43D条中重新编号按照第3.7条重新编号。在第43F条第（1）款中（按照第43G条第（1）款第8至（1）款重新编号）（按照第43H条第9款重新编号）（按照第3.10至（1）款重新编号）中，应省略第117条第（3）款。第127条（出口房屋用品）应省略省略第130（a）（ii）条中的“非海外人士”一词

Introductory Text1.These Regulations may be cited as the Value Added Tax.2.The Value Added Tax Regulations 1995 shall be amended in.3.Regulations 37A to 37H of the Value Added Tax Regulations.4.In regulation 43B (as renumbered in accordance with regulation 3.5.In regulation 43C (as renumbered in accordance with regulation 3.6.In regulation 43D (as renumbered in accordance with regulation 3.7.In paragraph (1) of regulation 43F (as renumbered in accordance.8.– (1) In paragraph (1) of regulation 43G (as renumbered.9.In regulation 43H (as renumbered in accordance with regulation 3.10.– (1) Paragraph (3) of regulation 117 shall be omitted.11.Regulation 127 (supplies to export houses) shall be omitted.12.In regulation 130(a)(ii) the expression “who is not an overseas.SignatureExplanatory Note