An Act to amend the Value Added Tax Act, Cap. 349 to exempt aid- funded projects; to provide for operations under which VAT is deemed to have been paid in respect of petroleum operations and aid-funded projects; to provide for capping of interest on unpaid tax; to provide for VAT on wheat; to exempt VAT on crop extension services, animal feeds and premixes, deep cycle batteries and composite lanterns, irrigation works, sprinklers and ready to use drip lines, and menstrual cups; and to provide for related matters.