Value Added Tax Act (Cap. 406), article 14

14. Without prejudice to the other provisions of this Part the Commissioner may classify persons registered under this Part by reference to the description or sector of their activities and such other matters as he may deem necessary or appropriate and any classification so made shall unless the contrary is proved be deemed to be a correct classification for the purpose of determining the applicability or otherwise of any provision of this Act to which the classification may be relevant. Notice relating to certain operations. Substituted by: X. 2003.10. Amended by: III. 2004. 114; XIII. 2005.41.