21 32 Amendment of section 11 of Cap. 23:12 Section 11 (“Exempt supplies”) the Value Added Tax Act [Chapter 23:12] is amended— (a) by the repeal of paragraph (g) and the substitution of— “(g) the supply of any educational or training services in respect of pre-school, primary, secondary, university or technical education, including the education or training of physically or mentally handicapped persons, in any institution which is registered under any law administered by the Ministry responsible for education or higher education; For the purposes of this paragraph “educational or training services” do not include— (i) the provision of sporting facilities to persons other than students of any institution which is registered under any law administered by the Ministry responsible for education or higher education; (ii) the supply of accommodation to persons other than to students referred to in subparagraph (i); (iii) hostel or canteen services supplied to students referred to in subparagraph (i), if such services are provided independently under a contract or other arrangement with an institution referred to in subparagraph (i); (iv) hostel or canteen services supplied by an institution referred to in subparagraph (i) to persons other than students referred to in subparagraph (i); (v) other services supplied by an institution referred to in subparagraph (i) to persons other than students referred to in subparagraph (i);”; (b) by the repeal of paragraph (j) and the substitution of— “(j) the supply of such goods or services as are prescribed in regulations made in terms of section seventy-eight;”. 33 Amendment of section 12 of Cap. 23:12 Section 12 (“Collection of tax on importation of goods, determination of value thereof and exemptions from tax”) the Value Added Tax Act [Chapter 23:12] is amended by the repeal of subsection (3) and the substitution of— “(3) The importation of such goods as are prescribed in regulations made in terms of section seventy-eight shall be exempt from the tax imposed in terms of paragraph (b) of subsection (1) of section six.”. 34 Amendment of section 16 of Cap. 23:12 Section 16 (“Permissible deductions in respect of input tax”) of the Value Added Tax Act [Chapter 23:12] is amended in subsection (2) by the repeal in paragraph (d) of paragraph (ii) of the proviso thereto and the substitution of— “(ii) in the ordinary course of his or her trade as a motor dealer.”.