5—Prescribed hardware and building materials and prescribed percentage
(section 13 of Act)
(1) The hardware and
building materials set out in Schedule 2 are prescribed for the purposes
of section 13(5f)(b) of the Act.
(2) The percentage of
the aggregate price of all hardware and building materials sold at a shop for
the purposes of section 13(5f)(b) of the Act is 20%.