Regulation 3
Amendment of regulation 47
of Goods and Services Tax (General) (Amendment) Regulations 2026
Subsidiary LegislationIn forceProvision 3 of 4
Regulation 3
In the principal Regulations, in regulation 47, after the definition of “approved independent retailer”, insert —“ “beverage container return scheme deposit” or “BCRS deposit” has the meaning given by regulation 13(5);”.