31.   That means a taxpayer often winds up with a bigger tax bill if the alternative tax applies.

32.   The luxury tax would have applied to teams whose payroll exceeded a certain level.

33.   The tax applies only to cash transactions.

34.   The tax applies to all purchases of foreign currency and is expected to lead to a small increase in commission charges by banks.

35.   The tax does not apply to those traveling within the British Virgin Islands.

36.   The tax would apply to computers in public places including Internet cafes, hotels and restaurants.

37.   But in a letter addressed to Bizimingu last week, strikers asked why the new tax applied to sales figures, and not profits.

38.   The parliament said the import tax would only apply to commodities and goods likely to compete with similar articles being produced in Sudan.

39.   The tax applies to restaurants, works canteens, food machines and fast-food outlets.

40.   The tax would apply to interest on savings and unemployment pay, currently exonerated, and other social security benefits as well as salaries and unearned income.