Value Added Tax Act (Cap. 406), article 70

70. The Minister may by regulations prescribe for the refund by the Commissioner of the tax paid on supplies, intra-community acquisitions or importations by diplomatic or consular arrangem ents or by a person who qualifies for an exemption from tax in accordan ce with such international arrange ments as the Minister may in accordance with such re gulations prescribe: Provided that the grant of such refund shall be subject to such conditions and limitations as may be established in the said regulations. Repayment of tax in certain cases. Substituted by: X. 2003.38.