LAWS OF TUVALU

CONSUMPTION TAX (AMENDMENT) REGULATION 2011

LN 9 of 2011

MADE UNDER SECTION 5(3) OF THE CONSUMPTION TAX ACT 2009

Commencement [19th December, 2011] 

1 Citation 

This Regulation may be cited as the Consumption Tax (Amendment) Regulation 2011. 

2 Commencement 

This Regulation amendment shall commence on publication by exhibition. 

3 Amendment 

Section 3 of the Consumption Tax Regulation is amended as follows: 

(a) Replace all reference to "1 July 2009" in that section with "1 January 2012". 

(b) Replace the reference to "3%" in the section with "4%".