14. Imposition of Cellular Mobile Telephone Subscribers’ Levy

There shall be charged and levied from every person using a cellular mobile telephone, (hereinafter referred to as

“the user”) for each year commencing on or after January 1,

2004 a levy called Cellular Mobile Telephone Subscriber

Levy (hereinafter referred to as ‘the levy’) at the rate of two and half per centum calculated on the value of supply of services or future services by the mobile telephone operator as referred to in section 15 to the user of such cellular mobile telephone in respect of each month :

Provided however, that no organization or individual to whom the provisions of the Diplomatic Privileges Act, No. 9

of 1996 applies shall be required to pay the levy referred to above.

For the purposes of this section the “value of supply”

shall have the same meaning as is assigned to it in the Value

Added Tax Act, No. 14 of 2002.