Value Added Tax Act (Cap. 406), article 57

57. (1) The provisions of the Fourteenth Schedule shall apply with respect to the special cases prescribed by the Minis ter in the said Schedule. (2) With respect to the special cases to which the Fourteenth Schedule applies and the obligations of persons involved in suc h cases, the said Schedule shall have e ffect notwithstanding anything to the contrary contained in the oth er provisions of this Act: Provided that the other provisions of this Act shall apply to t he said cases and obligations insofar as they are not inconsistent with anything contained in the said Schedule. PART VIII Collection, Securi ty and Refunds Court case instituted by the Commissioner. Amended by: IV . 2007.39; XII. 2014.80; XIII. 2015.152. Substituted by: III.2026.62.