18 in respect of the motor cars and vehicles specified in the second column below, when classified under the subheadings specified opposite thereto in the first column, shall be fifteen per centum and twenty-five per centum respectively: “87 03 .......................................................................... Motor cars and other motor vehicles principally designed for the transport of persons, including station wagons and racing cars, but excluding ambulances and hearses”. Amendment of Sales Tax Act [Chapter 23:08] 25 Amendment of section 4 of Cap. 23:08 With effect from the 1st December, 2002, section 4 (“Sales Tax”) of the Sales Tax Act [Chapter 23:08] is amended in subsection (1) by the repeal of paragraph (d) and the substitution of— “(d) motor vehicles sold by motor dealers or other persons, whether on their own account or on behalf of other persons; and”. 26 Amendment of section 5 of Cap. 23:08 With effect from the 1st December, 2002, section 5 (“Persons liable for tax”) of the Sales Tax Act [Chapter 23:08] is amended in subsection (1) by the insertion of the following paragraph after paragraph (b)— “(b1) in the case of a motor vehicle sold by any person other than a motor dealer— (i) where the person is the agent of the seller, by the person on behalf of the seller; (ii) where the person is the seller, by the seller.”. PART V VALUE ADDED TAX 27 Effective date of amendments under Part V The amendments to the Schedule to Chapter IV of the Finance Act [Chapter 23:04] and the amendments to the Value Added Tax Act [Chapter 23:12] made by this Part shall take effect from the date of commencement of the Value Added Tax Act [Chapter 23:12]. Amendment of Chapter IV of Finance Act [Chapter 23:04] 28 New Schedule substituted for Schedule to Chapter IV of Cap. 23:04 The Schedule to Chapter IV of the Finance Act [Chapter 23:04] is repealed and the following is substituted—