ACT No. XXV 011988 AN ACTfurthuto{JTMrld the Cow .. r Televisum Receivers (Excise Duty) Act, 1982.

I assent.

(L.S.)

HUGII W. HAROI:-lG

Acting President

14th October, 1988

ACT No. XXV 011988

AN ACTfurthuto{JTMrld the Cow .. r Televisum Receivers (Excise Duty)

Act, 1982.

BE IT ENAcrED by the Presiden t, by and wilh the advice and

consent of the House of Representatives. in this present Parliament

assembled, and by the authority of the same, as folloW5:-

t. (1) This Act may be cited as the Colour Te levision Receivers Shor1 ,ill.

••

(E~cise Duty) (Amendment) Act. 1988 and shall be read andconstrued

as one with the Colour Television Receivers (Excise Duty) Act. 1982,

hereinafter referred to as the "principal Act".

(2) This Act shall be deemed to have come into force on the

31st May, 1988.

Section 3 of the principal Act shall be amended as follows

•••

(a) for suhscction (I) thereof there shall be substituted the principal -'<t.

following

"(1) There shall be charged and le veid by the

Comptroller on account of the Government the excise duty

(hereinafter referred to as "duty") shown he reunder in respect

of receivers which are disposed of for use in Malta

(a) for receivers of twenty-four

inches(61cm)orover ..... . .............

LmlOO per set

(b) for receivers ofleSl> than twenty-

four inches (6Icm) but more than six-

teen inches (42cm ),

(i) where such receivers are

intended solely for use in twle] bed-

Lm30 per set

rooms ....... . . .

(iil

Lm60 per set

other .. ......... . .. . .......

(c) for receivers of siJlteen inches

(42cm) and under

(i) where such receivers are

intended solely for use in hote l bed-

rooms .. .. .. ..... .. .. .. ..... . .. . .......

Lm20pe r sct

(ii) other ........... .... ... .. . .

Lm40persct.";

subsect ion (3) thereof shall be deleted;

(b)

(c) $ubsection (2A) thereof shall be renumbered as

subsection (3)

(d) subsection (3) thereof as renumbe red shall be amended

as foJlows

(i) in paragraph (a) thereof, for the words

"subparagraph (i) of paragraph (c) ~ there sha ll be substituted

the words "subparagraph (i) of paragraph (b) and

subparagraph Ci) of paragraph (c)";

(ii) in paragraph (b) thereof, for the words from

"outside any bedroom" to the words "where such receivers

may be used. '·there shall be substituted the words "other than

a bedroom of the hotel named in t he declaration mentioned in

that paragraph, except wit h the approval of the Ministe r.";

(ii il for paragraphs (c ) (d) and (e) thereofthere shall be

su bstit uted the following

"(c) No person shall se ll or ot herwise dispose of

any receiver referred to in paragraph (a) ofthis subsection

except with the pennission in writing of the Comptroller

a nd whe re the receiver is disposed o f less than five years

from the dat e on which it was acqu ired by the person

disposing of it such pennission shall only be given on

payment of the difference between the duty paid on its

first disposal and the duty chargeable on it at the rates

specified in sub-paragraph (ii) of paragraph (b) or in sub-

paragraph (ii) of paragraph (c) of subsection ( I) of this

section as the case may be.

(d) Notwi thstanding t he provisions of paragraph

(c) of this subsection the difference in duty payablc in

accordance with that paragraph shaH not be charged

where pennission is given by t he Comptroller for the

receiver to be disJXlsed of. by being

(i)

transferred to another hotel; or

(ii) destroyed under the supervision o f th e

Customs Depanmen t; or

(iii)

surrendered to the Complroller.

(e) The payment referred 10 in paragraph (c) of

this SUbsection shall be indicated by a tag pennanently

afflJ[ed to the receive r in accordance with section 4 of this

Act." and

(iv ) in paragraph (f) thereof for the words "paragraph

(c)" there shall be substituted the words "paragraphs (c) (d)

and (er;

(e) sub5ection (4) thereof shall be deleted and subsection (5)

shall be renumbered as subsection (4) thereof; and

(f) for subsection (6) thereof there shall be substituted the

following

~(5) If a receiver in respect of which duty has bee n

refunded in accordance with any regulations made in

accordance wi th this Act is disposed of in favour of a person

who is not also enti tled to such refund, duty shall be charged

and leveid on such receive r as follows

(a) where the receiver was acquired by the person

disposing of it less than five years before its disposal, at

the appropriate rate specified in subsectio n (1) of this

section;

(b) where the receiver was acquired by such person

not less than five years before its disposal, at half the

appropriate rate specified in SUbsection (1 ) of this

section.".

J. For the words "as is provided in subsect ion (4) of sect ion J of

this Act'· in subsection (1) of section 4 of the principal Act, there shall be

substituted the words ~as may be provided for in any regulations made

by the Minister in accordance with section 7 of this Act·'.

For paragraph (e) of section 7 of the principal Act , the re shall

be substituted the following paragarph

"(e)

for prescribing

(i ) th e persons who shall be e ntitled to any refund of

duty payable under this Act;

(ii) the conditions under which such persons shall be

entit led to such refund; and

33IJ

(iii) the manner

which such refund shall be

In

effected.".

_.

AnIooodment 01

In section 8 of the principal Act for the words "by the

provisions of subsection (2A) of section 2" there shall be substi tuted the

.~

words "by the provisions of subsection (3) o f section r.

principalAcl .

Passed by the House of Represen tatives al Sil1ing No. 142 or the 12th October.

\988.

L AWRENCE GONZt

Speaker

P. M USCAT TERRIBll.E

Clerk IQ the House of RepreselUmi,'cs