9. Amendment of the Schedule to the principal enactment

The Schedule to the principal enactment is hereby amended, by the substitution for item 1 thereof, of the following item:—

“1.

Value Added Tax Act, No. 14 of 2002 (other than an enterprise which carries out activities which are treated as zero rated activities within the meaning of the provisions of Value Added Tax Act and for which the provisions of paragraph (e) of subsection (2) of section 2 of the said Act are applicable on local purchase of goods or services under Simplified

Value Added Tax Scheme referred to in that paragraph);”.