6. Amendment of section 14 of the principal enactment

Section 14 of the principal enactment is hereby amended by the substitution for the words “Value Added

Tax Act, No. 14 of 2002.” of the following:—

“Value Added Tax Act, No. 14 of 2002:

Provided that such value shall not include the amount collected by a telephone operator from the user of such telephone as consideration for the service provided to such user by a third party.

“telephone operator” means the operator of a mobile or fixed wireless or fixed wire line telephone.”.