Clause 16

by deleting paragraph (a) of subsection (3) and substituting the following paragraph:“(a)“input tax”, in relation to a taxable person, means the following:

tax on the supply to him of any goods or services;

tax on the reverse charge supply treated as made by him (as a recipient) to himself under section 14(2);

tax paid or payable by him on the importation of any goods,being (in any such case) goods or services used or to be used for the purpose of any business carried on or to be carried on by him; and”;

by deleting “(3)(a)(ii)” in subsection (3A) and substituting “(3)(a)(iii)”;

by deleting subsection (4) and substituting the following subsection:“(4) Where —

goods or services supplied to a taxable person;

services that are the subject of a reverse charge supply of a taxable person; or

goods imported by a taxable person,are used or to be used partly for the purposes of a business carried on or to be carried on by him and partly for other purposes, tax on supplies and importations must be apportioned so that only so much as is referable to his business purposes is counted as his input tax.”; and

by inserting, immediately after subsection (10), the following subsection:“(10A) Where the Comptroller makes any payment under subsection (5), the Comptroller may deduct from the payment any expenses that the Comptroller may incur in making the payment.”.