Appendix 2

1 Section 73 of the Provincial Sales Tax Exemption and Refund Regulation, B.C. Reg. 97/2013, is amended

(a) in subsection (1) by striking out "Subject to section 73.1, a related service provided" and substituting "A related service provided",

(b) by repealing subsection (1) (b) and substituting the following:

(b) tangible personal property that would be exempt from tax imposed under the Act if the tangible personal property were obtained on the date on which the service is provided, other than tangible personal property that would be exempt from tax

(i) under any of the provisions listed in section 57 (2) and (3) [parts] of this regulation, or

(ii) under section 9 (2) or (3) [children’s clothing and footwear] or 10 [used clothing and footwear] of this regulation; , and

(c) by repealing subsection (1) (h).

2 Sections 73.1, 83 (2) (a) and (d) and (3), (4), (5) and (6) and 84 are repealed.

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