Source EY
Highlights
The VAT (Zero Rating) (Amendment) Order 2019 includes the following changes: Amends zero rates applicable for capital equipment and machinery for the mining sector and copper cathodes, …
The VAT (General) (Amendment) Regulations 2019 includes the following changes: Removal of refund claims on consumables and spare parts except where they are stock in trade, The limitation on the claim of input VAT on diesel is set to 90% ….
