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Section 5 - Sales Tax Act (No. 11A) 1985 - Imposition of tax | Zoe

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CTHRepealedAct

Sales Tax Act (No. 11A) 1985

5Imposition of tax

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5 Imposition of tax

Sales tax is imposed, at the rates specified in section 6, upon the sale value of airport shop goods dealt with in a taxable manner by a taxpayer on or after the commencement of this Act.

Previous section4Interpretation

Next section6Rates of tax