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first column provision general consumption tax regulations
                                        The Provisional Collection of Tax (General Consumption Tax) (No.3) Order, 2015
                                        
                                    
                                        first column     provision  general consumption tax regulations, 1991  regulation 14  new regulation 14c  second column     amendment     insert next after paragraph (17) the following as paragraph  (18)?  ? (18) subject to regulation 14c, in this regulat