ATT Nru. IX ta' 1-2001 ATT biex jimplimenta diversi mizuri ta' /-Estimi u mizuri amministrattivi olira.

Naghti l-kunsens tieghi.

(L.S.)

GUIDO DE MARCO

President

1 ta' Marzu, 2001

ATT Nru. IX ta' 1-2001

ATT biex jimplimenta diversi mizuri ta' /-Estimi u mizuri

amministrattivi olira.

IL-PRESIDENT bil-parir u l-kunsens tal-Karnra tad-Deputati,

imlaqqgha f'dan il-Parlament, u bl-awtorita ta' I-istess, hareg b'Iigi

dan Ii gej:-

It-titolu fiI-qosor ta' dan I-Att hu I-Att ta' 1-2001 Ii Titolu tiI-qosor.

Jimplimenta Mizuri ta' I-Estimi.

TAQSIMAI

Alcohol and alcoholic beverages

_~~D_escription o~~~c~~~ood~ ________ -'-_ Rate of_E!~ise ~~~ __

; BEER

, Lm 0.32 per hectolitre

per degree Plato

. If produced by breweries with an annual production not', Lm 0.16 per hectolitre

I

exceeding 200,000 hectolitres of beer.

'

per degree Plato

The term 'beer' covers any product falling within Customs

Tariff Heading No. 2203 or any product containing a

mixture of beer with non-alcoholic drinks falling within!

Customs Tariff Heading No. 2206, in either case with an

i

actual alcoholic strength by volume exceeding 0.5% vo!'

o

WINE

I.

The term 'still wine' covers all products falling within

Customs Tariff Heading Nos. 2204 and 2205, except·

sparkling wine as defined in paragraph 2 below

having an actual alcoholic strength by volume

exceeding 1.2% vo!., but not exceeding 15%

vo!., provided that the alcohol contained in the

finished product is entirely of fermented

ongm,

having an actual alcoholic strength by volume'

exceeding 15% vol., and not exceeding 18%

vol., provided they have been produced

without any enrichment and that the alcohol

contained in the finished product is entirely of

fermented origin.

2. The term 'sparkling wine' covers all products falling

within Customs Tariff Heading Nos. 2204.10,

2204.21.10,2204.29.10 and 2205

are contained in bottles with 'mushroom

stoppers' held in place by ties or fastenings, or

they have an excess pressure due to carbon

dio;;,ide in solution of three bar or more,

Description of excise goods

Rate of Excise Duty

have an actual alcoholic strength by volume

exceeding 1.2% vo!., but not exceeding 15%

vo!., provided that the alcohol contained in the

finished product is entirely of femlented

origin.

o

FERMENTED BEVERAGES

1. The tenn 'other still fennented beverages' covers all

products falling within Customs Tariff Heading Nos.

2204 and 2205 but not mentioned under 'Wine'

above, and products falling within Customs Tariff

Heading No. 2206, except other sparkling fennented

beverages as defined in paragraph 2 below and any

product covered under 'Beer' above

having an actual alcoholic strength by volume

exceeding 1.2% vo!., but not exceeding 10%

vo!.,

having an actual alcoholic strength by volume

exceeding 10% but not exceeding 15% vo!.,

provided that the alcohol contained in the

product is entirely of fennented origin.

2. The tenn 'other sparkling fennented beverages'

covers all products falling within Customs Tariff

Heading No. 2206 00 30 as well as products falling

within Customs Tariff Heading Nos. 2204.10,

2204.21.10, 2204.29.10 and 2205 not mentioned

under 'Wine' above which

are contained in bottles with 'mushroom

stoppers' held in place by ties or fastenings, or

they have an excess pressure due to carbon

dioxide in solution of three bar or more,

have an actual alcoholic strength by volume

exceeding 1.2% vo!., but not exceeding 13%

vo!.,

have an actual alcoholic strength by volume

exceeding 13%, but not exceeding 15% vo!.,

provided that the alcohol contained in the

product is entirely of fennented origin.

Lm 20.00 per hectolitre

INTERMEDIATE PRODUCTS

1. The tenn 'intennediate products' covers all products

of an actual alcoholic strength by volume exceeding

1.2% vo!., but not exceeding 22% vo!., and falling

within Customs Tariff Heading Nos. 2204, 2205 and

2206 but not mentioned under 'Beer' or 'Wine' or I

'F ennented Beverages' above.

--~~~~~~~~~--~--~--~~~~

-~-~-~----~-~-----·----~------------r-~------------'-·-I

Description of excise goods

Rate of Excise Duty

I

I

~

2. Still fennented beverages falling within the scope ofl

paragraph I under 'F ennented Beverages' which have

an actual alcoholic strength exceeding 5.5% voL, and

which are not entirely of fennented origin, and any

sparkling fennented beverages falling within the i

scope of paragraph 2 under 'Fennented Beverages'

which have an actual alcoholic strength exceeding

8.5% voL, and which are not entirely of fennentedi

origin are to be treated as Intennediate Products.

~ ETHYL ALCOHOL

lOcO per % vol. per litre

The tenn 'ethyl alcohol' covers

I

all products with an actual alcoholic strength

by volume exceeding 1.2% volume which fall i

within Customs Tariff Heading Nos. 2207 and

I

2208, even when those products fonn part of a I

product which falls within another chapter ofi

the Customs Tariff,

products of Customs Tariff Heading Nos.;

2204, 2205 and 2206 which have an actual

I

alcoholic strength by volume exceeding 22%

voL,

I

potable spirits containing products, whether in

solution or not.

.

EXEMPTIONS

The products described in this Schedule are exempt from

the payment of excise duty under such conditions which

the Minister may prescribe for the purpose of ensuring the

correct and straightforward application of such

exemptions and of preventing any evasion, avoidance or

abuse

1. a. when distributed in the fonn of alcohol which

has been completely denatured with the

requirements as laid down in the Excise Duty

Act;

b.

when both denatured in accordance with the

requirements as laid down in the Excise Duty Act

and used for the manufacture of any product not

for human consumption;

c. when used for the production of vinegar falling

within Customs Tariff Heading No. 2209;

d. when used for the production of medicines;

e. when used for the production of flavors for the

preparation of foodstuffs and non-alcoholic

beverages with an alcohol strength not exceeding

1.2% vol.;

Description of excise goods

Rate of Excise Duty

f.

when used directly or as a constituent of semi-

finished products for the production of

foodstuffs, filled or otherwise, provided that in

each case the alcoholic content does not exceed

8.5 litres of pure alcohol per 100 kg of the

product for chocolates, and 5 litres of pure

alcohol per 100 kg of the product for other

products.

2. a.

as samples for analysis, for necessary production

tests, or for scientific purposes;

b.

for scientific research;

c.

for medical purposes in hospitals and

pharmacies;

d.

in a manufacturing process provided that the

final product does not contain alcohol;

e.

in the manufacture of a component product

which is not subject to excise duty.

(1)

Din it-Taqsima temenda I-Att dwar Dazju tas-Sisa u At! dwar Dazju

tas-Sisa.

ghandha tinqara u tiftiehem haga wahda rna' I-Att dwar Dazju tas- Kap.31l2.

Sisa, hawnhekk izjed 'il quddiem f'din it-Taqsima imsejjah "l-Att

principali" .

(2) Id-disposizzjonijiet ta' din it-Taqsima ghandhom jitqiesu Ii

bdew isehhu fl-20 ta' Novembru, 2000.

Manufactured Tobacco

Description of excise goods

Rate of Excise Duty

Cigarettes

53.1 % of the retail

Per pkt of 20 or part

thereof

1. The following shall be deemed to be cigarettes

i. rolls of tobacco capable of being smoked as they

are and. which are not cigars or cigarillos within

the definition as outlined under cigars or

cigarillos below;

ii. rolls of tobacco which, by simple non-industrial

handling, are inserted into cigarette-paper tubes;

iii. rolls of tobacco which, by simple non-industrial

handling, are wrapped in cigarette paper;

iv. a roll of tobacco referred to in indent i. shall, for

excise duty purposes, be considered as -

a two cigarettes where, excluding filter or

mouth piece, it is longer than 9 cm but not

longer than 18 cm

b as three cigarettes where, excluding filter or

mouthpiece, it is longer than 18 cm but not

longer than 27 cm, and so on.

Products consisting in whole or in part of substances

other than tobacco but otherwise conforming to the

criteria set out in indents (i) to (iv) above shall be

treated as cigarettes.

--l-_R_a~te_o~f~E~x~c~is~e~D_u~ty_-i

Description of excise goods

For the purpose of the ad valorem duty, the retail I

importer or manufacturer for the retail sale of the

cigarettes; where no price has been recommended,

I

the highest price at which cigarettes of that

I

description are nonnally sold by retail is used.

I

Lm 4.50 per Kg.

Cigars and Cigarillos

I

I

The following shall be deemed to be cigars or cigarillos if

they can be smoked as they are

I

,

i. rolls of tobacco made entirely of natural tobacco;

ii. rolls of tobacco with an outer wrapper of natural

!

tobacco;

iii. rolls of tobacco with an outer wrapper of the

nonnal colour of a cigar, and a binder, of

reconstituted tobacco, where at least 60% by

weight of the tobacco particles are both wider

and longer than 1.75mm and where the wrapper

is fitted in spiral fonn with an acute angle of at

I

least 30° to the longitudinal axis of the cigar;

iv. rolls of tobacco with an outer wrapper, of the

nonnal colour of a cigar, of reconstituted,

tobacco, where the unit weight, not including

filter or mouth-piece, is not less than 2.3 g and if

at least 60% by weight of the tobacco particles

are both wider and longer than 1.75 mm and the

I

circumference over at least one third of the length

I

is not less than 34 mm.

I

I Products consisting in part of substances other than

tobacco but otherwise confonning to the criteria set out in

I indents (i) to (iv) shall be treated as cigars and cigarillos I

I

provided they have respectively

I

a wrapper of natural tobacco,

I

!

-

a wrapper and binder of tobacco, both ofl

I

reconstituted tobacco,

I

a wrapper of reconstituted tobacco.

Hand-rolling Tobacco

Lm 17.21 per Kg.

!

I

. Other Smoking Tobacco

Lm 8.00 per Kg.

The following shall be deemed to be smoking tobacco

tobacco which has been cut or otherwise split,

I.

twisted or pressed into blocks and is capable of

II

being smoked without further industrial

processing;

i

ii. tobacco refuse put up for retail sale which does

I'

not fall under 'Cigarettes' or 'Cigars and

Cigarillos' above and which can be smoked.

.

I

I

Description of excise goods

Rate of Excise Duty

f-S-m-ok:-l:-'n-g-t-o-:-b-a-cc-o~as defined above in which more than I

i

25% by weight of the tobacco particles have a cut width ofl

less than Imm shall be deemed to be fine-cut tobacco fori

the rolling of cigarettes.

I

Smoking tobacco in which more than 25% by weight oft

the tobacco particles have a cut width of more than 1 mm I

and which was sold or intended to be sold for the rolling of

l

cigarettes may also be deemed to be fine-cut tobacco for

I

the rolling of cigarettes.

Products consisting in whole or in part of substances other I

than tobacco but otherwise conforming to the criteria set I

out in indents (i) and (ii) above shall be treated as smoking!

I l tobacco.

!

I

'

I

Lm 11.60 per Kg

!Chewing Tobacco

I

I

I EXEMPTIONS

Products containing no tobacco and used exclusively for

I medical purposes shall not be treated as manufactured I

tobacco.

I Denatured manufactured tobacco used for industrial or I

I horticultural purposes..

Manufactured tobacco whlch is destroyed under i

'I'

administrative supervision.

I Manufactured tobacco which is solely intended for!

scientific tests and for tests connected with product

I

iquality.

I

I Manufactured tobacco which is reworked by the producer. !

Fl-artikolu 2 ta' I-Att principali, fit-tifsira ta' Emenda taO 1-

'tI'produzzjoni ta' birra" jew "il-produzzjoni tal-birra"", minflok il- artikolu

At! prinCipali.

kliem "mhux inqas minn 2% ta' alkohol bhala volum;" ghandhom

jidhlu l-kliem "qawwa alkoholika attwali bhala volum Ii teccedi 0.5%

vol.;".

Mineral Oils

Description of excise goods

Rate of Excise Duty

! Leaded petrol falling within Customs Tariff Heading!

Lm 154 per 1000 litres

iNos. 2710.00.34 and 2710.00.36

: Unleaded petrol falling within Customs Tariff Heading: Lm 133 per 1000 litres

:No. 2710.00.27,2710.00.29 and 2710.00.32

;Gas oil falling within Customs Tariff Heading No. Lm 102 per 1000 litres

2710.00.66,2710.00.67 and 2710.00.68.

If used for power generation

i

Ifused for fishing purposes as laid down by Department of

'Fisheries

'

Heavy fuel oil falling within Customs Tariff Heading

Lm 6 per 1000 litres

Nos. 2710.00.74, 2710.00.76, 2710.00.77 and 2710.00.78.

If used for power generation

Lm IS per 1000 Kgs

,Liquid petroleum gas falling within Customs Tariff

Heading Nos. 2711.12 to 2711.13

Lm IS per 1000 Kgs

Methane falling within Customs Tariff Heading No.

2711.29.00

Description of excise goods

Rate of Excise Duty

: Kerosene falling within Customs Tariff Heading Nos.

Lm 102 per 1000 litres

2710 0051 and 2710 0055

o

i If used for heating purposes

The term 'mineral oil' shall cover

i

(a) products falling within Customs Tariff Heading

No. 2706;

(b) products falling within Customs Tariff Heading

Nos. 2707.10, 2707.20, 2707.30, 2707.50,

2707.91.00 and 2707.99 (except 2707.99.30,

2707.99.50 and 2707.99.70);

(c) products falling within Customs Tariff Heading

No. 2709;

(d) products falling within Customs Tariff Heading

No. 2710;

(e) products falling within Customs Tariff Heading

No. 2711, including chemically pure methane

and propane but excluding natural gas;

(t) products falling within Customs Tariff Heading

Nos. 2712.10,2712.20,2712.90.31,2712.90.33,

2712.90.39,2'112.90.91 and 2712.90.99;

(g) products falling within Customs Tariff Heading

No. 2713 with the exception of resinous

products, used bleaching earth, acid residues and

basic residues;

(h) products falling within Customs Tariff Heading

No. 2715;

(i) products falling within Customs Tariff Heading

No. 2901.10.10;

U) products falling within Customs Tariff Heading

Nos. 2902.11.1 0, 2902.19.91, 2902.20.10,

2902.30.10,2902.41.00,2902.42.00,2902.43.00

and 2902.44;

(k) products falling within Customs Tariff Heading

Nos. 3403.11.00 and 3403.19;

(1) products falling within Customs Tariff Heading

No.3811;

(m) products falling within Customs Tariff Heading

No. 3817.

! Mineral oils other than those for which a level of duty is

I specified above shall be subject to excise duty if intended

I for use, offered for sale or used as motor fuel. The rate of

· duty to be charged shall be fixed at the rate for the

I equivalent motor fuel.

! In addition to the taxable products

listed above, any'

! product intended for use, offered for sale or used as motor

: fuel, or as additive or extender in motor fuels, shall be

: taxed as motor fuel. ".

(2) B'effett rnill-jurn Ii Jigi 'rninnufih wara d-data tal-

prornulgazzjoni ta' dan I-Att fil-Gazzetta, rninflok I-Ewwel, it-Tieni,

t-Tielet u r-Raba' Skedi Ii jinsabu rna' I-Att principaIi, ghandhorn

jidhiu dawn I-Iskedi Ii gejjin

"FIRST SCHEDULE

First Column

Second Column

List of Excise Goods

Relevant Schedule

Alcohol and alcoholic beverages to the extent as shown in

the relevant schecf~le to this Act.

Second Schedule

I

Manufactured tobacco to the extent as shown in th~----------

relevant schedule to this Act.

Third Schedule

!

~---------------------~

Mineral Oils to the extent as shown in the relevant sche-I

dule to this Act.

Fourth Schedule

!

~

FI-artikolu 3 ta' I-Att prinCipali, minflok is-subartikolu (2) Emenda ta' I-

. h u, g h an d u J "dh

1 d n I' I geJ: .

artikolu 3 ta' 1-

tleg

loa

At! principali.

"(2)

Id-dazju Ii jithallas fuq oggetti dazjabbli jkun bir-

rata specifikata fl-Iskedi relevanti Ii jinsabu rna' dan I-Att Ii

ghandhom ikunu fl-ilsien Ingliz biss

Izda I-Ministru jista' minn zmien ghal zmien jordna

Ii ssir il-pubblikazzjoni ta' I-Iskedi relevanti msemmija fl-ilsien

Malti u fkull tali kaz, jekk ikun hemm xi konflitt bejn it-test

Malti u t-test Ingliz ta' I-Iskedi, jipprevaIixxi t-test Ingliz.".

Alcohol and alcoholic beverages

I

Description of excise" goods

IRate of Excise Duty

IBEER

Lm 0.32 per hectotitre

i

I

per degree Plato

I

I If produced by breweries with an annual production not I

Lm 0.16 per hectolitre

I exceeding 200,000 hectolitres of beer.

per degree Plato

!

The term 'beer' covers any product falling within Customs I

I Tariff Heading No. 2203 or any product containing a I

mixture of beer with non-alcoholic drinks falling within I

Tariff Heading No. 2206, in either case with an I

Customs

I

I actual alcoholic strength by volume exceeding 0.5% vol.

'

I

I

o

WINE

'

1. The

term

'still

wine'

covers

all

products

falling

within',

!

,

Customs Tariff Heading Nos. 2204 and 2205, except'

sparkling wine as defined in paragraph 2 below

having an actual alcoholic strength by volume'

exceeding 1.2% vol., but not exceeding 15%!

vol., provided that the alcohol contained in the

finished product is entirely of fermented ori-'

gin,

having an actual alcoholic strength by volume

exceeding 15% vol., and not exceeding 18%

vol., provided they have been produced

without any enrichment and that the alcohol

contained in the finished product is entirely of

fermented origin.

,2. The term 'sparkling wine' covers all products falling

within Customs Tariff Heading Nos. 2204.10,

2204.2l.l0, 2204.29.10 and 2205

are contained in bottles with 'mushroom,

stoppers' held in place by ties or fastenings, or

they have an excess pressure due to carbon

dioxide in solution of three bar or more,

Description of excise goods

Rate of Excise Duty

have an actual alcoholic strength by volume

exceeding 1.2% vol., but not exceeding 15%

voL, provided that the alcohol contained in the

finished product is entirely of fermented

origin.

o

FERMENTED BEVERAGES

The term 'other still fermented beverages' covers all

1. products falling within Customs Tariff Heading Nos.

2204 and 2205 but not mentioned under Wine above,

and products falling within Customs Tariff Heading

No. 2206, except other sparkling fermented bever-

ages as defmed in paragraph 2 below and any product

covered under Beer above

having an actual alcoholic strength by volume

exceeding 1.2% voL, but not exceeding 10%

vol.,

having,an actual alcoholic strength by volume

exceeding 10% but not exceeding 15% vol.,

provided that the alcohol contained in the

product is entirely of fermented origin.

:2. The term 'other sparkling fermented beverages'

covers all products falling within Customs Tariff!

Heading No. 2206 00 30 as well as products falling

I

within Customs Tariff Heading Nos. 2204.10,

2204.21.10, 2204.29.10 and 2205 not mentioned

under Wine above which

are contained in bottles with 'mushroom

stoppers' held in place by ties or fastenings, or

they have an excess pressure due to carbon

dioxide in solution of three bar or more,

have an actual alcoholic strength by volume

exceeding 1.2% vol., but not exceeding 13%'

vol.,

have an actual alcoholic strength by volume

exceeding 13%, but not exceeding 15% voL,

provided that the alcohol contained m the I

product is entirely of fermented origin.

,

Lm 20.00 per hectolitre

INTERMEDIATE PRODUCTS

The term 'intermediate products' covers all products of an

'actual alcoholic strength by volume exceeding 1.2% vol.,

I but not exceeding 22% vol., and falling within Customs

I Tariff Heading Nos. 2204, 2205 and 2206 but not men-

'I

I tioned under Beer or Wine or Fermented Beverages above. ,

Rate of Excise Duty

Description of excise goods

NOTE: Still fennented beverages falling within the scope

of paragraph I under 'Fennented Beverages'

which have an actual alcoholic strength exceeding

5.5% vol., and which are not entirely offennented

origin, and any sparkling fennented beverages I

falling within the scope of paragraph 2 under

Fennented Beverages which have an actual

alcoholic strength exceeding 8.5% vol., and which

are not entirely of fennented origin are to be I

treated as Intennediate Products.

ETHYL ALCOHOL

lOcO per % vol. per litre

The tenn 'ethyl alcohol' covers

I

all products with an actual alcoholic strength

by volume exceedi~g 1.2% volume which fall

within Customs Tariff Heading Nos. 2207 and

2208, even when those products fonn part of a

product which falls within another chapter of

the Customs Tariff,

products of Customs Tariff Heading Nos.

2204, 2205 and 2206 which have an actual

alcoholic strength by volume exceeding 22%

vol.,

,

potable spirits containing products, whether in I

solution or not.

I

I

EXEMPTIONS

I

The products described in this Schedule are exempt from

I

the payment of excise duty under such conditions which

I

! the Minister may prescribe for the purpose of ensuring the

'I'

correct and straightforward application of such

I exemptions and of preventing any evasion, avoidance or I

• abuse

,

Fl-artikolu 9 ta' I-Att principali, minflok il-paragrafu (b)

tas-subartikolu (5) tieghu, ghandu jidhol dan il-paragrafu Ii gej

"(b) il-produzzjoni ta' birra, nbid u xarbiet ohra

fermentati ta' produzzjoni dome stika Ii rna jkunux prodotti ghal

finijiet kummercjali;".

Manufactured Tobacco

Description of excise goods

Rate of Excise Duty

53.1 % of the retail

Cigarettes

not less than LmO.523

Per pkt of 20 or part

thereof

1. The following shall be deemed to be cigarettes

i. rolls of tobacco capable of being smoked as they

are and which are not cigars or cigarillos within

the definition as outlined under cigars or

cigarillos below;

ii. rolls of tobacco which, by simple non-industrial

handling, are inserted into cigarette-paper tubes;

iii. rolls of tobacco which, by simple non-industrial

handling, are wrapped in cigarette paper;

iv. a roll of tobacco referred to in indent i. shall, for I

excise duty purposes, be considered as -

i

a two cigarettes where, excluding filter or i

mouth piece, it is longer than 9 cm but not I

longer than 18 cm

I

b as three cigarettes where, excluding filter or I

mouthpiece, it is longer than 18 cm but not i

longer than 27 cm, and so on.

i

Products consisting in whole or in part of substances!

other than tobacco but otherwise conforming to the i

criteria set out in indents (i) to (iv) above shall be I

treated as cigarettes.

!

Description of excise goods

Rate of Excise Duty

2. For the purpose of the ad valorem duty, the retail

importer or manufacturer for the retail sale of the

cigarettes; where no price has been recommended,

the highest price at which cigarettes of that

description are nonnally sold by retail is used.

t

I

Lm 4.50 per 1000 units

Cigars and Cigarillos

The following shall be deemed to be cigars or cigarillos if

they can be smoked as they are

i. rolls of tobacco made entirely of natural tobacco; I

ii. rolls of tobacco with an outer wrapper of natural I

tobacco;

I

iii. rolls of tobacco with an outer wrapper of the I

nonnal colour of a cigar, and a binder, of

reconstituted tobacco, where at least 60% by I

weight of the tobacco particles are both wider I

and longer than 1.75mm and where the wrapper I

is fitted in spiral fonn with an acute angle of at I

least 30° to the longitudinal axis of the cigar;

I

iv. rolls of tobacco with an outer wrapper, of the I

nonnal colour of a cigar, of reconstituted I

tobacco, where the unit weight, not including I

filter or mouth-piece, is not less than 2.3 g and if

I

at least 60% by weight of the tobacco particles i

are both wider and longer than 1.75 mm and the I

circumference over at least one third of the length

is not less than 34 mm.

I

I Products consisting in part of substances other than

I tobacco but otherwise confonning to the criteria set out in I

I indents (i) to (iv) shall be treated as cigars and cigarillos',

, provided they have respectively

I

-

a wrapper of natural tobacco,

i

I

a wrapper and binder of tobacco, both ofl

I

reconstituted tobacco,

"

!

a wrapper of reconstituted tobacco.

i

Lm 17.21 per Kg.

Hand-roIling Tobacco

I

I Other Smoking Tobacco

Lm 8.00 per Kg.

The following shall be deemed to be smoking tobacco

i

tobacco which has been cut or otherwise split,

1. twisted or pressed into blocks and is capable of

being smoked without further industrial!

processing;

ii. tobacco refuse put up for retail sale which does

I

not fall under Cigarettes or Cigars and Cigarillos

i

above and which can be smoked.

Description of excise goods

IRate of Excise Duty

Smoking tobacco as defined above in which inore than

I

II

1,25% by weight of the tobacco particles have a cut width of

Iless j}an 1 mm shall be deemed to be fine-cut tobacco for

the rolling of cigarettes.

'

I

Smoking tobacco in which more than 25% by weight ofi

;1'

the tobacco particles have a cut width of more than Imm

: and which was sold or intended to be sold for the rolling of

II

cigarettes may also be deemed to be fine-cut tobacco for

i

! the rolling of cigarettes.

'

: Products consisting in whole or in part of substances other

'I

, than tobacco but otherwise conforming to the criteria set

I

out in indents (i) and (ii) above shall be treated as smoking i

i

tobacco.

I

; Chewing Tobacco and Snuff

Lm 11.60 per Kg

EXEMPTIONS

I

Products containing no tobacco and used exclusively for

j

i

i medical purposes shall not be treated as manufactured i

,tobacco.

I

! Manufactured tobacco denatured to the satisfaction of the i

Comptroller of Customs and used for industrial or'

i

• horticultural purposes.

I

Manufactured tobacco which IS destroyed under!

, administrative supervision.

Manufactured tobacco which is solely intended for

,scientific tests and for tests connected with product

quality.

Manufactured tobacco which is reworked by the producer.

Fl-artikolu 13(4) ta' I-Att principali, minflok il-kliem "fis-

Seba' Skeda" ghandhom jidhlu l-kliem "fil-Hames Skeda".

Mineral Oils

-----------------=--=------=------:-----::------------

Description of excise goods

Rate of Excise Duty

--~------~------------------~

Leaded petrol falling within Customs Tariff Heading

Lm 154 per 1000 litres

Nos. 2710.00.34 and 2710.00.36

Unleaded petrol falling within Customs Tariff Headint;

Lm 133 per 1000 litres

No. 2710.00.27, 2710.00.29 and 2710.00.32

Gas oil falling within Customs Tariff Heading No.

Lm 102 per 1000 litres

2710.00.66, 2710.00.67 and 2710.00.68.

o

Ifused for power generation

o

Ifused for fishing purposes as laid down by Department of

Fisheries

Heavy fuel oil falling within Customs Tariff Heading

Lm 6 per 1000 Kgs

Nos. 2710.00.74,2710.00.76,2710.00.77 and 2710.00.78.

o

Ifused for power generation

Liquid petroleum gas falling within Customs Tariff

Lm 15 per 1000 Kgs

Heading Nos. 2711.12 to 2711.13

Methane fallir.g within Customs Tariff Heading No.

Lm 15 per 1000 Kgs

2711.29.00

Description of excise goods

Rate of Excise Duty

Kerosene falling within Customs Tariff Heading Nos.

Lm 102 per 1000 litres

i27 0051 and 2710 0055

o

Ifused for heating purposes

The term 'mineral oil' shall cover

I

(a) products falling within Customs Tariff Heading

No. 2706;

(b) products falling within Customs Tariff Heading

Nos. 2707.10, 2707.20, 2707.30, 2707.50,

2707.91.00 and 2707.99 (except 2707.99.30,

2707.99.50 and 2707.99.70);

(c) products falling within Customs Tariff Heading

No. 2709;

(d) products falling within Customs Tariff Heading

No. 2710;

(e) products falling within Customs Tariff Heading

No. 2711, including chemically pure methane

and propane but excluding natural gas;

(f) products falling within Customs Tariff Heading

Nos. 2712.10,2712.20,2712.90.31,2712.90.33,

2712.90.39,2712.90.91 and 2712.90.99;

(g) products falling within Customs Tariff Heading

No. 2713 with the exception of resinous

products, used bleaching earth, acid residues and

basic residues;

(h) products falling within Customs Tariff Heading

No. 2715;

(i) products falling within Customs Tariff Heading

No. 2901.10.10;

U) products falling within Customs Tariff Heading

Nos. 2902.11.10, 2902.19.91, 2902.20.10,

2902.30.10, 2902.41.00, 2902.42.00, 2902.43.00

and 2902.44;

(k) products falling within Customs Tariff Heading

Nos. 3403.11.00 and 3403.19;

(1) products falling within Customs Tariff Heading

No.3811;

(m) products falling within Customs Tariff Heading

No. 3817.

Mineral oils other than those for which a level of duty is

specified above shall be subject to excise duty if intended

for use, offered for sale or used as motor fuel. The rate of

duty to be charged shall be fixed at the rate for the

equivalent motor fuel.

In addition to the taxable products listed above, any

I product intended for use, offered for sale or used as motor

fuel, or as additive or extender in motor fuels, shall be

I

: taxed as motor fuel.

Rate of Excise Duty .

Description of excise goods

EXEMPTIONS

, Mineral oils used for purposes other than as motor fuels or

I as heating fuels are exempt from the payment of excise

duty under such conditions which the Minister may

I prescribe for the purpose of ensuring the correct and

! straight forward application of such exemptions and of

; preventing any evasion, avoidance or abuse.

10. Il-Hames u s-Sitt Skedi Ii jinsabu rna' I-Att prin6ipali Thassir lal-

Hames us-Sill

ghandhom jithassru.

Skedi Ii jinsabu

ma'I-AII

principali.

11. Is-Seba' Skeda Ii tinsab rna' I-Att principaIi ghandha tigi Enumerazzjoni

mill-gdid tas-

enumerata mill-gdid bhaia I-Hames Skeda tieghu.

Seba' Skeda Ii

linsab rna' I-All

prinCipali.

Fl-artikolu 14 ta' I-Att principali, minflok is-subartikolu

(l) tieghu, ghandu jidhol dan is-subartikolu Ii gej

Ma jkun dovut ebda dazju fuq oggetti dazjabbli -

"(1)

(a)

prodotti

fic-cirkostanzi

specifikati

fl-

artikolu 9(5); u

hekk ezentati skond 1-Iskedi relevanti Ii

(b)

jinsabu rna' dan I-Att.",

L-artikolu 16 ta' I-Att principali ghandu jigi emendat kif

gej:-

(a) il-paragrafu (1) tieghu ghandu jigi enumerat mill-gdid

bhala I-paragrafu (n);

(b) minnufih wara I-paragrafu (k) tieghu ghandhom jizdiedu

dawn il-paragrafi Ii gejjin (1) u (m)

"(1) jirrakkomanda prezz bl-imnut ghas-sigaretti Ii jkun

jeccedi I-prezz bl-imnut rakkomandat Ii fuqu dazju tas-sisa jkun

gie kalkulat; jew

(m) ibiegh sigaretti bi prezz Ii jkun jeccedi I-prezz bI-

imnut rakkomandat mill-manifattur Iokali, jew importatur, u Ii

fuqu dazju tas-sisa jkun gie kalkulat skond I-Iskeda rilevanti Ii

tinsab rna' dan I-Att; jew".

B'effett mill-20 ta' Novembru, 2000, u tad-data tal- Sosliluzzjoni la'

(1)

I-Ewwel, il-

promulgazzjoni ta' dan I-Att fil-Gazzetta, minflok I-Ewwel, it-Tieni, Tieni,

1-Ticlel u

t-Tielet u r-Raba' Skedi Ii jinsabu rna' I-Att principali, ghandhom r-Raba' Skedi Ii

jinsabu rna' 1-

jidhiu dawn I-Iskedi Ii gejjin

All principali.

-~---------~-----~----

-~------~-~-----~-

----~-

-~-1

~ ,

.

First Column

Second Column

List of Excise Goods

Relevant Schedule

i

Alcohol-;nd--;:t}coh~lic b~-erages to the-e~t~nt a~~how~

; the relevant schedule to this Act.

Second Schedule

i

: Manufactured tobacco to the extent as shown in the

i

: relevant schedule to this Act.

Third Schedule

I

-

Mineral Oils to the extent as shown in the relevant sche-I

I

: dule to this Act.

Fourth Schedule

!

--~--.-~-----------~~---~-----'

a. when distributed in the fonn of alcohol which i

has be~n co~pletely denatured in accordance to!

the satIsfactIOn of the Comptroller of Customs;

I

I

b. when both denatured to the satisfaction of the,

i

Comptroller of Customs and used for the

manufacture of any product not for human I

consumption;

c. when used for the production of vinegar falling

within Customs Tariff Heading No. 2209;

d. when used for the production of medicines;

e. when used for the production of flavors for the

preparation of foodstuffs and non-alcoholic

beverages with an alcohol strength not exceeding

1.2% vol.;

Description of excise goods

Rate of Excise Duty

I

f.

when used directly or as a constituent of semi-

finished products for the production of food-

stuffs, filled or otherwise, provided that in each

case the alcoholic content does not exceed 8.5

litres of pure alcohol per 100 kg of the product

for chocolates, and 5 litres of pure alcohol per

100 kg of the product for other products.

2. a.

as samples for analysis, for necessary production

tests, or for scientific purposes;

b.

for scientific research;

c.

for medical purposes in hospitals and

pharmacies;

d.

in a manufacturing process provided that the

final product does not contain alcohol;

e.

in the manufacture of a component product

which is not subject to excise duty.

II-Hames Skeda Ii tinsab rna' I-Att principali, kif Emenda lal-

Hames Skeda

enumerata mill-gdid, ghandha tigi emendata kif gej

kif enumerala

mill-gdid Ii

linsab rna' I-All

(a)

is-subregolament (3) fir-regolament 12 fit-Taqsima

principali.

A taghha ghandu jigi emend at kif gej

(i)

fil-paragrafu (c) taghha, minflok iI-kIiem "Ii

rcieva I-oggetti abbord." ghandhom jidhlu I-kliem "Ii

rcieva I-oggetti abbord; u"; u

(ii)

minnufih wara I-paragrafu

(6)

taghha,

ghandu jizdied il-paragrafu gdid (d) Ii gej

"(d) id-dazju dovut fuq I-oggetti ghandu jkun

protett b'dak iI-mod Ii I-Kontrollur jista'

jistabbilixxi." ;

fit- Taqsima C taghha

(b)

(i)

minflok it-titolu "Regolamenti dwar it-

Tabakk u Prodotti tat-Tabakk" ghandhom jidhiu I-kliem

"Regolamenti dwar it-Tabakk Manifatturat";

(ii)

fir-regolament 2 taghhom, minflok it-

tifsiriet ta' "sigarrett", "sigarri" u ""tabakk", "sostituti tat-

tabakk" u "prodotti taghhom"" ghandhom rispettivament

jidhiu dawn it-tifsiriet Ii gejjin:-

" "sigarretti" ghandha I-istess tifsira bhal dik

IiIha moghtija fit- Tielet Skeda Ii tinsab rna' dan 1-

Att;

"sigarri u cigarillos" ghandha l-istess tifsira

bhal dik lilha moghtija fit-Tielet Skeda Ii tinsab

rna' dan I-Att;

"tabakk iehor ghat-tipjip" ghandha l-istess

tifsira bhal dik Iilha moghtija fit- Tielet Skeda Ii

tinsab rna' dan I-Att;";

(iii) ir-regolament 9 ghandu jigi enumerat bhala s-

subregolament (1) tieghu, u minnufih wara s-

subregolament (1) kif enumerat mill-gdid ghandu jizdied

dan is-subregolament Ii gej

"(2) Ma ghandhom JlgU rilaxxati ebda

sigaretti importati mill-Kontrollur kemm-il darb a 1-

importatur rna jiddikjarax bil-quddiem u bil-miktub

il-prezz bl-imnut rakkomandat ghal kull pakkett ta'

ghoxrin sigarett jew parti minn pakkett. ";

(iv) fis-subregolament (1) tar-regolament 12,

minflok il-kliem "kull perijodu ta' tliet xhur Ii jkun

rispettivament itemm fl-ahhar jum tax-xhur ta' Marzu,

Gunju, Settembru u Dicembru ta' kull sena:" ghandhom

jidhlu l-kliem "dak il-perijodu ta' kontijiet Ii I-Kontrollur

jista' jippermetti jew hekk kif jista' jigi preskritt:";

(v) fis-subregolament (2) tar-regolament 12,

minflok il-kliem "ta' kull perijodu ta' tlett xhur"

ghandhomjidhlu l-kliem "ta' kull perijodu ta' kontijiet";

(c)

fit- Taqsima

D

taghha,

minflok

il-kliem

"Regolamenti d~ar Zjut u Gassijiet tal-Petroleum" ghandhom

jidhlu l-kIiem "Regolamenti dwar Zjut Minerali";

it-Taqsima E taghha ghandha tigi emendata kif gej

(d)

(i)

minflok ir-regolament 2 ghandu jidhol dan Ii

gej

"2. Dawn ir-regolamenti japplikaw ghal

birra kif imfissra fit- Tieni Skeda Ii tinsab rna' dan

I-Att." ;

(ii)

ir-regolament II taghha ghandu jigi emendat

kif gej

fis-subregolament (1) tieghu, minflok

(a)

il-kliem

"8% tal-volum Iikwidu tal-most"

ghandhom jidhlu l-kliem "10% tal-volum likwidu

tal-most";

(b) minflok is-subregolament (4) tieghu,

ghandu jidhol dan Ii gej

"(4) Ghal skopijiet ta' dazju l-gravita

originaIi tal-birra ghandha tigi espressa fi

gradi Plato. Meta jkun qed jigi stmat id-

dazju fuq birra prodotta fMalta l-gravita

originali tal-birra ghandha tigi stabbilita

billi jintuzaw it-tabelli ghall-konverzjoni ta'

mostijiet, u skond it-tifsiriet Ii hemm, fl-

Iskeda III Ii tinsab rna' dawn ir-

regolamenti.";

(c)

minflok is-subregolament (5) tieghu,

ghandu jidhol dan Ii gej

"(5) Ebda birra rna ghandha titmexxa

ghall-konsum jew ghal cirkolazzjoni libera

kemm-il darba l-gravita originali u, jew, 1-

alkohol skond il-volum u I-volum tal-birra

rna jkunux imnizzla fuq il-pakk innifsu.";

(d) minnufih wara s-subregolament (5)

tieghu, ghandu jizdied dan is-subregolament (6)

gdid Ii gej

"(6) Ghall-finijiet tal-hlas ta' dazju fuq

il-birra skond dan l-Att, il-volum u l-gravita

originali fi gradi Plato tal-birra mmexxija

ghall-konsum jew ghal cirkolazzjoni libera,

ghandha tkun I-oghia minn

(a) dawk dikjarati fuq it-tikketta

tal-kontenitur,

(b) dawk dikjarati fuq il-fattura

jew dokument iehor Ii jkollu x'jaqsam

mal-bejgh jew il-kunsinna tal-birra,

(c) dawk Ii jirrizultaw b'mezzi

analitici lill-Kontrullur."; u

(iii) fi Skeda III Ii tinsab mar-regolamenti

minnufih

qabel

il-kliem

"TABELLA

T A'

KONVERZJONI TA' MOSTUIET", ghandu jidhol dan Ii

gej

"F'din 1-Iskeda:-

(a)

Gradi Plato ghandhom-

(i) jigu stabbiliti billi tigi konvertita 1-

gravita specifika tal-most billi jintuzaw it-

Tabelli ta' Konverzjoni ta' Mostiji~t jew 1-

ekwazzjonijiet pubblikati b'regolamenti

maghmulin taht dan l-Att; u

(ii) jitqiesu bhala li jirreferu ghall-

gravita specifika tal-most espressa skond 1-

Iskala Plato;

(b) "il-gravita specifika tal-most" ghandha

titqies Ii tfisser il-proporzjon tal-piz ta' volum

specifikat ta' most ftemperatura ta' 20 grad

centigradu; u

(c) "gravita originali" ghandha titqies

bhala Ii tirriferixxi ghall-gravita specifika ta' most

Ii minnha birra partikolari tigi prodotta wara Ii seta'

jkun zdied xi ilma matul iI-process.".

TAQSIMAII

(1)

Din it-Taqsima temenda I-Au dwar Taxxa tar-

Registrazzjoni ta' Vetturi bil-Mutur u ghandha tinqara u tiftiehem

haga wahda rna' I-Att dwar Taxxa tar-Registrazzjoni ta' Vetturi bil-

Mutur, hawnhekk izjed 'il quddiem fdin it-Taqsima imsejjah "l-Att

prinCipali" .

(2) Id-disposizzjonijiet ta' din it-Taqsima ghandhom jitqiesu Ii

bdew isehhu fl-l ta' Jannar, 2001

IZda, fil-kaz ta' vetturi bil-mutur li jkunu diga registrati

bhala vetturi bil-mutur ghall-kiri jew self-drive fdik id-data, 1-

imsemmija disposizzjonijiet ghandujkollhom effett mid-data ta' meta

l-licenza tat-triq tigi mgedda l-ewwel darba fis-sena 2001.

L-artikolu 2(1) ta' I-Att principali ghandu jigi emendat kif

gej

(a) minnufih qabel it-tifsira ta' "Ministru", ghandha tidhol din

it-tifsira gdida Ii gejja

" "leasing" tfisser kuntratt Ii tahtu sid ta' vettura bil-mutur

jaghti IiI persuna ohra I-pussess eskIuziv ta' vettura bil-mutur

ghal perjodu miftiehem, ghal korrispettiv ta' hlas, u taht

kundizzjonijiet tali Ii I-possessur taI-vettura bil-mutur ikun

obbligat ihallas s-somma kollha Ii ghandha tithallas, jew penali,

lis-sid taI-vettura bil-mutur, jekk il-kuntratt jigi terminat qabel

rna jiskadi il-perjodu miftiehem;";

(b) minnufih wara t-tifsira ta' "vettura bil-mutur" ghandhom

jidhiu dawn it-tifsiriet godda Ii gejjin

" "vettura bil-mutur self-drive ghal kirja fiI-qasir" tfisser

vettura bil-mutur li tkun importata, licenzjata u registrata biex

tinkera minn garage ta' servizz pubbliku, u ghall-iskop li tigi

misjuqa minn min jirkriha ghal perjodu, Ii rna jkunx jista' jigi

mgedded, Ii b'kollox rna jaqbizx id-disghin gumata

li:da I-ufficjal kompetenti jista' jaghti permess, taht

dawk il-kundizzjonijiet Ii jidhirlu Ii jkunu xierqa Ii jimponi, IiI

garage ta' servizz pubbliku, biex iI-vettura bil-mutur self-drive

Ii kienet mahsuba biex tinkera ghal zmien qasir tinkera ghal

zmien twil minn min j ikriha;

"vettura bil-mutur self-drive ghal kirja fit-tuI" tfisser

vettura bil-mutur li tkun importata, licenzjata u registrata biex

tinkera minn garage ta' servizz pubbliku, u ghall-iskop li tigi

misjuqa minn min jikriha ghal perjodu Ii b'kollox jaqbez id-

disghin gumata;

"vetturi misjuqa minn chauffeur" tfisser vettura bil-mutur

li tkun mibnija biex tiehu mhux aktar minn seba' passiggieri,

minbarra d-driver, u Ii tkun Iicenzjata u/jew registrata biex

tinkera minn garage ta' servizz pubbliku u misjuqa minn sid

dak iI-garage jew minn xi impjegat tieghu.".

L-artikolu 6 ta' I-Att principali ghandu jigi emendat kif Emcnda ta' 1-

artikolu 6 ta' I-

An printipali.

(a) fis-subartikolu (l) tieghu, minflok il-kliem "Bla hsara

ghad-disposizzjonijiet tas-subartikolu (2) ta' dan I-artikoIu,"

ghandhom jidhlu l-kliem "Bla hsara ghad-disposizzjonijiet tas-

subartikoli (2) u (3),";

(b) minnufih wara s-subartikolu (2) tieghu ghandu jizdied dan

is-subartikolu gdid li gej

"(3) Is-sid ta' vettura bil-mutur Ii bi hsiebu jirregistra 1-

vettura biex tintuza bhaia vettura bil-mutur self-drive ghandu

jissodisfa Iill-ufficjal kompetenti, u ghandu jiffirma

dikjarazzjoni, kif ikun preskritt, Ii bi hsiebu juza l-vettura bil-

mutur unikament ghal ghanijiet ta' self-drive, u jispecifika jekk

dan il-kiri jkunx ghal zmien qasir jew ghal zmien twil, u mhux

ghal ghanjiet ta' leasing, kif dawn il-kliem huma mfissra f'dan

I-Att u, meta jiffirma dik id-dikjarazzjoni, l-ufficjal kompetenti

ghandu jikklassifika dik il-vettura bil-mutur skond in-numru tal-

Kodici VERA xieraq".

L-artikolu 21(1) ta' l-Att principaIi ghandu jigi emendat

kifgej:-

(a) il-paragrafu (e) tieghu ghandu jigi enumerat mill-gdid

bhala l-paragrafu (f); u

(b) minnufih wara l-paragrafu (d) tieghu ghandu jizdied il-

paragrafu l-gdid Ii gej

"( e) igieghel jew jippermetti Ii jsir leasing ta' vettura bil-

mutur Ii tkun taht il-kustodja tieghu, u h tkun giet importata

f'Malta ghal skopijiet ta' self-drive, u Ii ghaliha tkun thallset

taxxa tar-registrazzjoni skond id-disposizzjonijiet rilevanti ta' 1-

Ewwel Skeda, jew tkun saret rifuzjoni skond id-

disposizzjonijiet ta' l-artikolu 6(3), Ii ghandhom x'jaqsmu mat-

taxxa Ii tithallas fuq vetturi bil-mutur importati ghall-kiri; jew".

L-Ewwel Skeda ta' l-Att principali ghandha tigi sostitwita

b'din l-Iskeda gdida Ii gejja

"L-EWWEL SKEDA

(Artikolu 6)

Numru

Rata ta'

Numru tal-

Oggetti

Kodii:i VERA

Kodii:i

Taxxa

Tractors (minbarra tractors ta' l-intestatura

U.S. Nru. 87.09

(A) Tractors ikkontrollati minn min ikun

1.01.01.01

miexi maghbom .................................. ..

0%

Tractors tat-triq ghaJ semi-trailers ...... ..

1.0l.I0.01

(B)

0%

Track-laying tractors .......................... ..

1.01.20.01

(C)

0%

Ohrajn ................................................. ..

1.01.30.01

(D)

0%

Vetturi bil-mutur gl'lall-garr ta' gl'laxar

persuni jew aktar, inkluz is-sewwieq

1.02.01.01

Scheduled Buses ..................... .............. .

(A)

6%

Unscheduled buses u coaches .............. .

1.02.02.01

(B)

24%

Numru

Rata ta'

tal-

Numru tal-

Oggetti

Kodiij

Kodii'i VERA

Taxxa

H.s.

Minibuses ghall-garr ta passiggieri bi

1.02.03.01

(C)

hi as ........................................................

21%

Midibuses u minibuses privati makna

1.02.04.01

(D)

1.02.04.0IA

(i)

ta' cilindrata ta' mhux aktar

minn 1500cc ............ ...................

50.5%

1.02.04.0IB

(ii)

ta' cilindrata ta' aktar minn

1500cc ...................................... ..

60%

1.02.04.01 (

(iii) ohrajn ........................................ .

60%

1.02.0S.01

(E)

Ohrajn .................................................. ..

53%

1.02.0S.0IA

(i)

Vannijiet ghall-garr ta' Max-il

persuna, inklui is-sewwieq

1.02.0S.01 B

(a)

ghal um bhala vettura

misjuqa minn chauffeur ...

30%

1.02.0S.01(

vetturi ohrajn bil-makna

(b)

1.02.0S.01D

- ta' cilindrata ta' mhux

aktar minn 1500cc ............

50.5%

1.02.0'S.01 E

- ta' Cilindrata ta' aktar

minn 1500cc .................... .

60%

(ii)

Ohrajn ........................................ .

60%

87.03

Karozzi bil-mutur u vetturi ohra bil-mutur

mahsuba l-aktar ghall-garr ta' persuni

(minbarra dawk ta' l-intestatura Nru.87.02),

inkluzi station wagons u karozzi tat-tlielaq

1.03.00.01

(A)

Vetturi mahsuba specjalment ghas-

sewqan fuq is-silg; karozzi ghall-golfu

vetturi simili ..........................................

50.5%

(B)

Vetturi ohra, b'makna ta' kombustjoni

interna Ii tixghel bi spark!

b 'kumpressjoni

(i)

ta' Cilindrata ta' mhux aktar

minn 1300cc

1.03.01.01

Chassis iffittjati b'makna

u kabina ...... ........ ...... ........

50.5%

1.03.02.01

Vetturi

ta'

struttura

unitarja (monocoque)

iffittjati b'makna u body Ii

jikkonsisti biss f'kabina

tas-sewwieq

u

fi

pjattaforma ta' wara

minghajr armar .................

SO.5%

1.03.03.01

Vetturi ohra, godda

1.03.03.0IA-B

Ghal uiu bhala vetturi bil-mutur ghall-

(a)

kiri .........................................................

30%

vetturi misjuqa minn chauffeur

30%

1.03.03.01A

(i)

vetturi self-drive mahsuba ghal

1.03.03.01Bl

(ii)

kirja fil-qasir .................. ............

30%

Numru

Rata ta'

tal-

Numru tal-

Oggetti

KodiCi

Kodid VERA

Taxxa

H.s.

vetturi self-drive mahsuba ghaI

1.03.03.01B2

(iii)

kirja fit-tuI .................................

50.5%

(iv) ohrajn ......................................... 50.5%

1.03.03.01L

1.03.03.01 C-F

AmbuIanzi, vannijiet tal-habs, karozzi

(b)

taI-mejtin, u vetturi light weight bi tliet

roti Ii jkolIhom iI-karatteristika ta'

vettura bil-mutur ta' din is-sub-

intestatura ..............................................

48';;%

1.03.03.01G

(6)

Taxi-cars ...............................................

20%

1.03.03.01H

(d)

GhaI uzu iehor .......................................

50.5%

1.03.04.01

Vetturi ohra, uiati

1.03.04.01A-B

GhaI uiu bhaIa vetturi bil-mutur ghall-

(a)

kiri .:....................................................... 30% itda

mh~xinqas

minn

Lm650

kulI

vettura

1.03.04.01A

(i)

vetturi misjuqa minn chauffeur

30% itda

mhux

;

anqas

minn

Lm650

kull vet-

tura

1.03.04.01Bl

(ii)

vetturi self-drive mahsuba ghaI

kirja fiI-qasir ............................. 30% itda

mhux

anqas

minn

Lm650

kull

vettura

1.03.04.01B2

(iii)

vetturi self-drive mahsuba ghaI

kirja fit -tuI ................................

50.5%

itdamhux

anqas

minn

Lm850

kull

vettura

1.03.04.01 L

(iv)

ohrajn .........................................

50.5%

iidamhux

anqas

minn

Lm850

kull

vettura

Numru

Rata ta'

tal-

Numru tal-

Oggetti

Kodiei

Kodiei VERA

Taxxa

H.s.

1.03.04.01C-F

Ambulanzi, vannijiet tal-habs, karozzi

(b)

tal-mejtin, u vetturi light weight bi tliet

roti Ii jkollhom il-karatteristika ta'

vettura bil-mutur ta' din is-sub-

intestatura .............. ........ ........................ 48.5% iMa

mhuxinqas

minn

Lm770

kulJ

vettura

1.03.04.0IG

Taxi-cars...... ...... ....... ..... .......................

200/0

(c)

Ghal utu iehor ........ ............................... 50.5% iMa

(d)

1.03.04.0IH

mhuxinqas

minn

Lm830

kulJ

vettura

(ii)

Ta' cilindrata ta' aktar minn 1300cc

itda mhux aktar minn 1500cc

1.03.10.01

Chassis iffittjati b'makna

u kabina ............................

53%

1.03.11.01

Vetturi

ta'

struttura

unitarja (monocoque)

iffittjati b'makna u body li

jikkonsisti biss f'kabina

tas-sewwieq

u

fi

pjattaforma ta' wara

minghajr armar .. .......... .....

53%

1.03.12.01

Vetturi ohra, godda

1.03.12.01A-B

Ghal uzu bhala vetturi bil-mutur'ghall-

(a)

kiri .........................................................

30%

1.03.12.01A

(i)

vetturi misjuqa minn chauffeur

30%

1.03.12.0 IB 1

(ii)

vetturi self-drive mahsuba ghal

kirja fil-qasir ..............................

30%

1.03.12.01B2

(iii) vetturi self-drive mahsuba ghal

kirja fit-tul .................................

53%

1.03.12.01L

(iv) ohrajn ........................................ .

53%

1.03.12.01C-F

Ambulanzi, vannijiet tal-habs, karozzi

(b)

tal-mejtin, u vetturi light weight bi tliet

roti Ii jkollhom il-karatteristika ta'

vettura bil-mutur ta' din is-sub-

intestatura .... .......... ...................... ..........

48.5%

1.03.12.01G

Taxi-cars .............................................. .

20%

(c)

1.03.12.0lH

Ghal uzu iehor ...................................... .

(d)

53%

1.03.13.01

Vetturi ohra utati

Numru

Rata ta

Numru ta/-

ta/-

Oggetti

Kodii'i VERA

Kodid

Taxxa

HS.

1.03.13.0IA-B

Ghal uzu bhala vetturi bil-mutur ghall-

(a)

kiri ......................................................... 30% iZda

mhuxinqas

minn

LmlOOO

kull

vettura

1.03.13.0IA

(i)

vetturi misjuqa minn chauffeur 30% itda

mhux

anqas

minn

LmlOOO

kull

vettura

1.03.13.0IBI

(ii)

vetturi self-drive mahsuba ghal

kirja fil-qasir .............................. 30% itda

mhux

anqas

minn

LmlOOO

kull

vettura

1.03.13.0IB2

(iii) vetturi self-drive mahsuba ghal 53% itda

kirja fit-tul .................................

mhux

anqas

minn

Lm1360

kull

vettura

1.03.13.0IL

(iv) ohrajn ........................................ 53% itda

mhux

anqas

minn

Lml360

kull

vettura

1.03.13.01 C-F

Ambulanzi, vannijiet tal-habs, karozzi

(b)

tal-mejtin, u vetturi light weight bi tliet

roti Ii jkollhom il-karatteristika ta'

vettura bil-mutur ta' din is-sub-

intestatura .............................................. 48.S%itda

mhuxinqas

minn

Lml200

kull

vettura

1.03.13.0IG

Taxi-cars ...............................................

(c)

20%

Numru

Rata ta'

tal-

Numru tal-

Oggel1i

Kodii:i

Kodii'i VERA

Taxxa

H.S

1.03.13.0IH

Ghal uzu iehor ....................................... 53% i:2:da

(d)

mhuxinqas

minn

Lml360

kull

vettura

(iii) Ta' cilindrata ta' aktar minn

1500cc izda mhux aktar minn

1800cc

1.03.20.01

Chassis iffittjati b'makna

u kabina ............................

60%

1.03.21.01

ta'

Vetturi

struttura

unitarja (monocoque)

iffittjati b'makna u body Ii

jikkonsisti biss f'kabina

tas-sewwieq

u

fi

pjattaforma ta' wara

minghajr armar .................

60%

1.03.22.01

Vetturi ohra, godda

1.03.22.01A-B

Ghal uzu bhala vetturi bil-mutur ghall-

(a)

kiri .........................................................

30%

1.03.22.01A

(i)

vetturi misjuqa minn chauffeur

30%

1.03.22.0lBl

(ii)

vetturi self-drive mahsuba ghal

kirja fil-qasir ..............................

30%

1.03.22.01B2

(iii) vetturi self-drive mahsuba ghal

kirja fit-tul .................................

60%

1.03.22.01L

(iv) ohrajn .........................................

60%

1.03.22.01C-F

Ambulanzi, vannijiet tal-habs, karozzi

(b)

tal-mejtin, u vetturi light weight bi tliet

roti Ii jkollhom il-karatteristika ta'

vettura bil-mutur ta' din is-sub-

intestatura ..............................................

48.5%

1.03.22.0IG

(6)

Taxi-cars ...............................................

20%

1.03.22.0IH

Ghal uzu iehor .......................................

(d)

60%

1.03.23.01

Vetturi ohra, uzati

1.03.23.0IA-B

(a)

Ghal uzu bhala vetturi bil-mutur ghall-

kiri ......................................................... 30% i:2:da

mhuxinqas

minn

Lm2000

kull

vettura

1.03.23.0IA

(i)

vetturi misjuqa minn chauffeur 30% izda

rnhux

anqas

minn

Lm2000

kull

vettura

Numru

Rata ta'

tal-

Numru tal-

Oggetti

KodiCi VERA

KodiCi

Taxxa

H.s.

1.03.23.0 lB 1

(ii)

vetturi self-drive mahsuba ghal

kirja fil-qasir ............................ 30% itda

mhux

anqas

minn

Lm2000

kull

vettura

1.03.23.0lB2

(iii) vetturi self-drive mahsuba ghal

kirja fit-tul ................................ 60% itda

mhux

anqas

minn

Lm2770

kull

vettura

1.03.23.01L

(iv) ohrajn ...................................... 60% itda

mhux

anqas

minn

Lm2770

kull

vettura

1.03.23.01 C-F

Ambulanzi, vannijiet tal-habs, karozzi

(b)

tal-mejtin, u vetturi light weight bi tliet

roti Ii jkollhom il-karatteristika ta'

vettura bil-mutur ta' din is-sub-

intestatura . ..... ..... ........ ..... ..... ..... ....... ..... 48.5% itda

mhuxinqas

minn

Lm2380

kull

vettura

1.03.23.0IG

Taxi-cars ...............................................

20%

(c)

1.03.23.0IH

(d)

Ghal uzu iehor ....................... ..... ........... 60% i:tda

mhuxinqas

minn

Lm2770

kull

vettura

(iv) Ta' cilindrata ta' aktar minn

1800cc itda mhux aktar minn

2000cc

1.03.30.01

Chassis iffittjati b'makna

u kabina ........................... .

65%

Numru

Rata ta'

Numru la/-

la/-

Oggetti

Kodic;

Kodic:; VERA

Taxxa

HS.

1.03.31.01

Vetturi

ta'

struttura

unitarja (monocoque)

iffittjati b'makna u body Ii

jikkonsisti biss f'kabina

tas-sewwieq

u

fi

pjattaforma ta' wara

minghajr armar ................ .

65%

Vetturi ohra, godda

1.03.32.0IA-B

Ghal uZu bhala vetturi bil-mutur ghall-

(a)

30%

kiri .........................................................

1.03.32.0IA

(i)

vetturi misjuqa minn chauffeur

30%

I.03.32.0lBl

(ii)

vetturi self-drive mahsuba ghal

kirja fil-qasir ............................. .

30%

1.03.32.0IB2

(iii) vetturi self-drive mahsuba ghal

kirja fit-tul ................................ .

65%

1.03.32.0IL

(iv) ohrajn ....................................... .

65%

1.03.32.01 C-F

Ambulanzi, vannijiet tal-habs, karozzi

(b)

tal-mejtin, u vetturi light weight bi tliet

roti Ii jkollhom il-karatteristika ta'

vettura bil-mutur ta' din is-sub-

intestatura ................ , ........ ..... ... .............

48.5%

1.03.32.0 I G

Taxi-cars ...............................................

20%

(6)

1.03.32.0 I H

Ghal uZu iehor .... ....... ............. ..... ..........

65%

(d)

1.03.33.01

Vetturi ohra, utati

(a)

1.03.33.0IA-B

Ghal UZu bhala vetturi bil-mutur ghall-

kiri ......................................................... 300/0 izda

mhuxinqas

minn

Lm2000

kull

vettura

1.03.33.0IA

vetturi misjuqa minn chauffeur 30% itda

(i)

rnhux

anqas

minn

Lm2000

kull

vettura

1.03.33.0IB 1

(ii)

vetturi self-drive mahsuba ghal

kirja fil-qasir .... ............. .... ......... 30% iZda

rnhux

anqas

minn

Lm2000

kull

vettura

Numru

Rata ta'

tal-

Numru tal-

Oggetti

Kodiij

Kodici VERA

Taxxa

HS

vetturi self-drive mahsuba ghal

1.03.33.01B2

(iii)

kirja fit-tul ........ ............ ............ 65% izda

mhux

anqas

minn

Lm3000

kull

vettura

1.03.33.01L

(iv) ohrajn ......................................... 65% izda

mhux

anqas

minn

Lm3000

kull

vettura

1.03.33.0IC-F

Ambulanzi, vannijiet tal-habs, karozzi

(b)

tal-mejtin, u vetturi light weight bi tliet

roti Ii jkollhom il-karatteristika ta'

vettura bil-mutur ta' din is-sub-

intestatura .. .......... ...................... ............ 48.5% izda

mhuxinqas

minn

Lm2380

kull

vettura

1.03.33.01G

Taxi-cars ...............................................

20%

(c)

(d)

1.03.33.0IH

Ghal uzu iehor ....................................... 65% izda

mhuxinqas

minn

Lm3000

kull

vettura

(v)

Ta' cilindrata ta' aktar minn

2000cc

1.03.40.01

Chassis iffittjati b'makna

u kabina .......................... ..

75%

1.03.41.0 I

ta'

Vetturi

struttura

unitarja (mollocoque)

iffittjati b'makna u body Ii

jikkonsisti biss f'kabina

tas-sewwieq

u

fi

pja~taforma ta' wara

minghajr armar ................ .

75%

1.03.42.0 I

Vetturi ohra, godda

! .03 42.0 I A-B

Ghal uzu bhala vetturi bil-mutur ghall-

(a)

kiri ........................................................ .

30%

1.03.42.01A

vetturi misjuqa minn chauffeur

(i)

30%

1.03.42.01Bl

vetturi self-drive mahsuba ghal

(ii)

kirja fil-qasir ............................ .

30%

Numru

Rata fa'

ta/-

Numru ta/-

Oggetti

Kodii'i

Kodii'i VERA

Taxxa

HS

1.03.42.01B2

vetturi self-drive mahsuba ghal

(iii)

kirja fit-tul ................................ .

75%

1.03.42.01L

(iv) ohrajn ........................................ .

75%

1.03.42.01 C-F

Ambulanzi, vannijiet tal-habs, karozzi

(b)

tal-mejtin, u vetturi light weight bi tliet

roti Ii jkollhom il-karatteristika ta'

vettura bil-mutur ta' din is-sub-

intestatura . ....... ..... ..... ............ ..... ....... ....

48.5%

1.03.42.0IG

Taxi-cars ...............................................

20%

(c)

1.03.42.01 H

Ghal uzu iehor .......................................

75%

(d)

1.03.43.01

Vetturi ohra, uzati

1.03.43.0IA-B

Ghal uzu bhala vetturi bil-mutur ghall-

(a)

kiri ......................................................... 30% izda

mhuxinqas

minn

Lm4000

kull

vettura

1.03.43.0IA

(i)

vetturi misjuqa minn chauffeur 30% izda

rnhux

anqas

mmn

Lm4000

kull

vettura

1.03.43.01BI

(ii)

vetturi self-drive mahsuba ghal

kirja fil-qasir .............................. 30% izda

rnhux

anqas

mmn

Lm4000

kull

vettura

1.03.43.01B2

(iii) vetturi self-drive mahsuba ghal

kirja fit-tul ................................. 75% izda

rnhux

anqas

minn

Lm7000

kull

vettura

1.03.43.01L

(iv) ohrajn ......................................... 75% izda

rnhux

anqas

minn

Lm7000

kull

vettura

Numru

Rata ta'

tal-

Numru tal-

Oggetti

Kodii'i

Kodic'i VERA

Taxxa

H.s.

1.03.43.01 C-F

Ambulanzi, vannijiet tal-habs, karozzi

(b)

tal-mejtin, u vettUTi light weight bi tliet

roti Ii jkollhom il-karatteristika ta'

vettura bil-mutur ta' din is-sub-

intestatura .... ...... ...... ........ .......... ............ 48.5% itda

mhuxinqas

minn

Lm4825

kull

vettura

1.03.43.0IG

(c)

Taxi-cars ....... ........................ ...... ..... .....

20%

(d)

Ghal utu iehor ...... .......... ........ ............... 75% iZda

1.03.43.0IH

mhuxinqas

minn

Lm7000

kull

vettura

(C)

Vetturi elettrici

1.03.50.01

(i)

vetturi elettrici bil-batterija .......

16.5%

1.03.51.01

(ii)

vetturi elettrici ibridi bil-petrol

(jew diesel) ...............................

16.5%

Ohrajn

(D)

1.03.60.01

Chassis iffittjati b'makna

u kabina .......................... ..

60%

1.03.61.01

Vetturi

ta'

struttura

unitarja (monocoque)

iffittjati b'makna u body Ii

jikkonsisti biss f'kabina

tas-sewwieq

u

fi

pjattaforma ta' wara

minghajr armar ................ .

60%

1.03.63.01

Ohrajn

1.03.63.0IA

Godda ........................ .

60%

1.03.63.0IB

Ohrajn ...................... .

60%

Vetturi bil-mutur ghall-garr ta' oggetti

87.04

Dumpers maghmula ghall-utu 'I barra

(A)

mill-highway

1.04.00.01

Dumpers ta' pit hafif .......

31%

1.04.01.01

Ohrajn

1.04.01.01A

Chassis

iffittjati

b'makna u kabina ........ 57.5% itda

mhuxinqas

minn

Lml480

kull

vettura

Numru

Rata fa

Numru tal-

tal-

Oggettl

Kodii;i

Kodld VERA

Taxxa

HS

1.04.01.01 B

Ohrajn ......................... 57.5%itda

mhuxinqas

minn

Lml610

kul!

vettura

(B)

Ohrajn,

b'makna

ta'

bil-pistons

kombustjoni interna Ii tixghel

b'kompressjoni (diesel jew semi-

diesel)

(i)

pit gross tal-vettura ta' mhux

aktar minn 5 tunnellati

1.04.02.01

Chassis iffittjati b'makna

u kabina ............................ 57.5%itda

mhuxinqas

minn

Lml480

kul!

vettura

1.04.03.01

Vetturi

ta'

struttura

unitarja (monocoque)

iffittjati b'makna u body Ii

jikkonsisti biss f'kabina

tas-sewwieq

u

fi

pjattaforma ta' wara 57.5%itda

minghajr armar ................. mhux inqas

minn

Lml480

kul!

vettura

1.04.04.01

Ohrajn

1.04.04.0IA

Godda .........................

57.5%

1.04.04.0IB

Ohrajn ......................... 57.5%itda

mhuxinqas

minn

Lml480

kull

vettura

(ii)

pit gross tal-vettura ta' aktar

minn 5 tunnellati itda mhux

aktar minn 20 tunnellata

1.04.05.01

Chassis iffittjati b'makna

u kabina

1.04.05.01

(a)

Godda ....................................................

36%

1.04.05.0IB

(b)

Ohrajn ................................................... 57.5% itda

mhuxinqas

minn

Lml480

kul!

vettura

Numru

Rata ta'

tal-

Numru tal-

Oggetti

KodiCi

KodiCi VERA

Taxxa

H.s.

1.04.06.01

Ohrajn

Godda ....................... ..

1.04.06.0IA

57.5%

1.04.06.0IB

Obrajn ......................... 57.5% i:2:da

mhuxinqas

minn

Lm2960

kull

vettura

(iii) pit gross tal-vettura ta' aktar

minn 20 tunnellata

Chassis iffittjati b'makna

1.04.07.01

u kabina

1.04.07.0IA

Godda ....................................................

36%

(a)

1.04.07.0IB

Ohrajn ................................................... 57.5%itda

(b)

mhuxinqas

minn

Lm1890

kull

vettura

1.04.08.01

Ohrajn

1.04.08.0IA

Godda .........................

57.5%

1.04.08.0 I B

Ohrajn ...... .......... ......... 57.5% itda

mhuxinqas

minn

Lm3190

kull

vettura

b'makna bil-pistons

Ohrajn,

ta'

(C)

kombustjoni interna Ii tixghel bi spark

(i)

pit gross tal-vettura ta' mhux

aktar minn 5 tunnellati

1.04.10.01

Chassis iffittjati b'makna

u kabina ....... .........

57.5% itda

mhuxinqas

minn

Lm1480

kull

vettura

1.04.11.01

Vetturi

ta'

struttura

unitarja (monocoque)

iffittjati b'makna u body Ii

jikkonsisti biss f'kabina

tas-sewwieq

u

fi

pjattaforma ta' wara 57.5%itda

minghajr armar ................. mhux inqas

minn

Lm1480

kull

vettura

1.04.12.01

Ohrajn

Numru

Rata fa'

tal-

Numru tal-

Oggettl

Kodii'i

Kodii'i VERA

Taxxa

H.s.

\.04.12.0IA

Godda ........................ .

57.5%

\.04.12.018

Ohrajn ......................... 57.5% i2:da

mhuxinqas

minn

Lml480

kull

vettura

(ii)

pit gross tal-vettura ta' aktar

minn 5 tunnellati

1.04.13.01

Chassis iffittjati b'makna

u kabina

(a)

1.04.13.0IA

Godda ....................................................

36%

1.04.13.0IB

Ohrajn ................................................... 57.5% i2:da

(b)

mhuxinqas

minn

Lml480ku

vettura

1.04.14.01

Ohrajn

1.04.14.0IA

Godda ....................... ..

57.5%

1.04.14.0IB

Ohrajn ......................... 57.5%i2:da

mhuxinqas

minn

Lm2960

kull

vettura

(D)

Ohrajn

1.04.20.01

Chassis iffittjati b'makna

u kabina ............................

57.5%

1.04.21.01

Vetturi

ta'

struttura

unitarja (monocoque)

iffittjati b'makna u body Ii

jikkonsisti biss f'kabina

tas-sewwieq

u

fi

pj attaforma ta' wara

minghajr armar .................

57.5%

1.04.22.01

Ohrajn

1.04.22.01 A

Godda .........................

57.5%

1.04.22.01 B

Ohrajn ......................... 57.5% i2:da

mhuxinqas

minn

Lm3190

kull

vettura

Numru

Rata ta'

tal-

Numru tal-

Oggetti

Kodii'i VERA

KodiCi

Taxxa

H.s.

87.05

Vetturi bil-mutur gl'tal skopijiet specjali

minbarra dawk mal'tsubin principalment

gl'tat-trasport ta' persuni jew ta' oggetti (per

efempju, breakdown lorries, lorries tal-gruwa,

vetturi tat-tift tan-nar, lorries tal-mixers tal-

konkos, lorries gl'tal knis tat-toroq, lorries tal-

bexx, I'twienet tax-xogl'tol ambulanti, units tar-

radjologija ambulanti

1.05.00.01

(A) Lorries tal-gruwa ................................ ..

0%

1.05.10.01

(8) Drilling derricks ambulanti .................. .

0%

1.05.20.01

(C) Vetturi taHiti tan-nar .......................... .

0%

(D) Lorries tal-mixers tal-konkos .............. .

1.05.30.01

0%

1.05.40.01

Ol'trajn

(E)

1.05.40.0IA

breakdown lorries .................... ..

0%

(i)

1.05.40.01 B

(ii)

vetturi lijippumpjaw il-konkos ..

0%

1.05.40.0IC

(iii) ol'trajn ........................................ .

0%

87.06

Chassis iffittjati bil-makna, gl'talI-vetturi bil-

mutur ta' I-intestaturi ta' I-H.S. Nri. 87.01 sa

87.05

(A) Ghal tractors (minbarra tractors ta' 1-

1.06.00.01

intestatura ta' H.S. Nru. 87.09) ............. Dawk ir-

rati ta'

taxxahekk

kifjapp-

likaw fil-

kategoriji

(A) sa (D)

skond in-

Numru tal-

Kodici

H.S.87.01.

1.06.10.01

(8) Ghal vetturi bil-mutur ghall-garr ta'

ghaxar persuni jew aktar, inklut is-

sewwieq ................................................ Dawk ir-

rati ta'

taxxa hekk

kifjapp-

likaw fil-

kategoriji

(A) sa (E)

skond in-

Numru tal-

Kodici

H.S.87.02.

Numru

Rata ta'

tal-

Numru tal-

Oggetti

KodiCi

Kodia VERA

Taxxa

H.S

1.06.20.01

Ghal karozzi bil-mutur u vetturi bil-

(C)

mutur ohra mahsuba I-aktar ghall-garr

ta' persuni (minnbarra dawk ta' 1-

intestatura Nru. H.S. 87.02), inkluti

station wagons u karozzi tat-tlielaq .......

Dawk ir-

rati ta'

taxxa hekk

kifjapp-

likaw til-

kategoriji

(A) sa (D)

skond in-

Numru tal-

KodiCi

H.S.87.03.

1.06.30.01

Ghal vetturi bil-mutur ghall-garr ta'

(D)

oggetti ...................................................

Dawk iT-

rati ta'

taxxa hekk

kif japp-

likaw til-

kategoriji

(A) sa (D)

skond in-

Numru tal-

Kodici

H.S.87.04.

1.06.40.01

(E)

Ghal vetturi bil-mutur ghal skopijiet

specjali minbarra dawk mahsubin

principalment ghat-trasport ta' persuni

jew ta' oggetti (per ezempju,

breakdown lorries, lorries tal-gruwa,

vetturi taHifi tan-nar, lorries tal-mixers

tal-konkos, lorries ghal knis tat-toroq,

lorries tal-bexx, hwienet tax-xoghol

ambulanti, units tar-radjologija Dawk ir-

ambulanti ............................................. .

rati ta'

taxxa hekk

kifjapp-

likaw til-

kategoriji

(A) sa (E)

skond in-

Numru tal-

Kodici

H.S.87.05.

87.07

Bodies (inkluzi kabini) ghall-vetturi bi!-

mutur ta' I-intestaturi U.S. NrL 87.01 sa 87.05

Numru

Rata fa'

tal-

Numru tal-

Oggetti

KodiCi

Kodii'i VERA

Taxxa

HS.

Ghal tractors (minbarra tractors ta' 1-

1.07.00.01

(A)

intestatura ta' H.S. Nru. 87.09) .............

Dawk ir-

rati ta'

taxxa hekk

kifjapp-

likaw fil-

kategoriji

(A) sa (D)

skond in-

Numru tal-

Kodici

H.S.87.01.

1.07.10.01

(B)

Ghal vetturi bil-mutur ghali-garr ta'

ghaxar persuni jew aktar, inkluz is-

sewwieq ................................................

Dawk ir-

rati ta'

taxxa hekk

kifjapp-

likaw fil-

kategoriji

(A) sa (E)

skond in-

Numru tal-

Kodici

H.S.87.02.

1.07.20.01

(C)

Glial karozzi bil-mutur u vetturi bil-

mutur ohra mahsuba I-aktar ghall-garr

ta' persuni (minnbarra dawk ta' 1-

intestatura Nru. H.S. 87.02), inkluzi

station wagons u karozzi tat-tlielaq .......

Dawk ir-

rati ta'

taxxa hekk

kifjapp-

likaw fil-

kategoriji

(A) sa (C)

skond in-

Numru tal-

Kodici

H.S.87.03.

1.07.30.01

(D)

Ghal vetturi bil-mutur ghaU-garr ta'

oggetti ...................................................

Dawk ir-

rati ta'

taxxa hekk

kifjapp-

li'kaw fil-

kategoriji

(A) sa (D)

skond in-

Numru tal-

Kodici

H.S.87.04.

Numru

Rata ta'

tal-

Numru tal-

Oggetti

Kodii'i

Kodii'i VERA

Taxxa

HS

1.07.40.01

Ghal vetturi bil-mutur ghal skopijiet

(E)

specjali minbarra dawk mahsubin

principalment ghat-trasport ta' persuni

jew ta' oggetti (per ezempju,

breakdown lorries, lorries tal-gruwa,

vetturi tat-tifi tan-nar, lorries tal-mixers

tal-konkos, lorries ghal knis tat-toroq,

lorries tal-bexx, hwienet tax-xoghol

ambulanti, units tar-radjologija

Dawk ir-

ambulanti ............................................. .

rati ta'

taxxa hekk

kifjapp-

likaw fil-

kategoriji

(A) sa (E)

skond in-

Numru tal-

Kodici

H.S.87.05.

1.09.00.01

Trakkijiet tax-xoghol, self-propelled, mhux

87.09

iffitjati b'taghmir ghall-irfiegh jew tqandil,

tat-tipi wzati fil-fabbriki, mha:ien, arei tad-

dokk jew arjuporti ghat-trasport ta' oggetti

f'distanzi qosra; tractors tat-tip u:iati fuq

pjattaformi ta' I-istazzjonijiet tal-ferrovija;

partijiet tal-vetturi msemmija hawn fuq ........

0%

87.10

1.10.00.01

Tankijiet u vetturi ohra armati ghall-gJied,

motorizzati, sew jekk iffitjati bl-armi jew Ie, u

partijiet ta' dawn il-vetturi ...............................

0%

87.11

Motor cycles (inkluzi mopeds) u cycles iffittjati

b'mutur awziljarju, bis-side-cars jew

minghajrhom

bil-pistons

1.11.00.Ql

(A) B'makna

reciproCi

b 'kombustjoni interna ta' cilindrata ta'

mhux aktar minn 50cc

1.l1.00.01A

Cycles

(i)

iffittjati

b'mutur

awtiljarju .. .............. .......... ..........

5%

1.11.00.018

(ii)

Ohrajn ......................................... 28.5% izda

mhuxinqas

minn

Lm45 kull

vettura

1.11.01.01

bil-pistons

(B)

B'makna

reCiproci

b 'kombustjoni interna ta' Cilindrata ta'

aktar minn 50cc itda mhux aktar minn

250cc

I.II.OI.OIA

(i)

Cycles

iffittjati

b'mutur

awziljarju .. .................. .......... ......

28.5%

Numru

Rata ta

tal-

Numru tal-

Oggetti

Kodii'i

Kodic"'i VERA

Taxxa

H.S

1.11.01.0 I B

Ohrajn

(ii)

1.11.01.01 B I

B' cilindrata ta' aktar minn

50cc izda mhux aktar

minn 125cc ....................... 28.5% iZda

mhuxinqas

minn

Lm85 kull

vettura

1.II.OI.0IB2

B' cilindrata ta' aktar minn

125cc izda mhux aktar

minn 250cc ....................... 42% izda

mhuxinqas

minn

Lml95

kull

vettura

1.11.02.0 I

bil-pistons

B'makna

reciproci

(C)

b'kombustjoni interna ta' cilindrata ta'

aktar minn 250cc izda mhux aktar minn

500cc .................. ..... ....................... ....... 42% izda

mhuxinqas

minn

Lm230

kull

vettura

1.11.03.01

bil-pistons

B'makna

reciproci

(D)

b 'kombustjoni interna ta' cilindrata ta'

aktar minn 500cc izda mhux aktar minn

800cc ...... ..... ............................. ..... ........ 42% itda

mhuxinqas

minn

Lm300

kull

vettura

1.11.04.0 I

bil-pistons

B'makna

reciproci

(E)

b 'kombustjoni interna ta' cilindrata ta'

aktar minn 800cc ................................... 42% izda

mhuxinqas

minn

Lm630

kull

vettura

1.11.05.0 I

Motonycles elettrici bil-batterija .......... .

(F)

6.5%

1.11.06.0 I

Ohrajn ................................................... .

(G)

42%

87.13

Carriages ta' I-invalidi, sew jekk rnotorizzati

1.13.00.0 I

jew Ie jew jirnxu mekkanikament .................... .

0%

Numru

Rata ta'

tal-

Numru tal-

Oggetti

KodiCi

KodiCi VERA

Ta=a

H.S

Partijiet u accessorji tal-vetturi ta' 1-

87.14

intestaturi H.S. Nri. 87.11 sa 87.13

(A) Ghal motor cycles (inkluzi mopeds) u

1.14.01.01

cycles iffitjati b'mutur awziljarju, bis-

side-cars jew minghajrhom ........ ........... Dawk ir-

rati ta'

taxxa hekk

kifjapp-

likaw fil-

kategoriji

(A) sa (F)

skond in-

Numru tal-

Kodici

H.S.87.11.

(B) Ghal carriages ta' l-invalidi, sew jekk

1.14.02.01

motorizzati jew Ie jew jimxu

mekkanikament ..................................... Dik ir-rata

ta'taxxa

hekk kif

tapplika

skond in-

Numru tal-

KodiCi

H.S.

87.13.".

18. Fl-artikolu 8 ta' I-Att principali rninflok il-kIiern Emcnda ta' 1-

"klassifika provizorja skond I-Ewwel jew it-Tieni Skeda Ii jinsabu artikolu

8 ta' 1-

Att printipali.

rna' dan I-Att" ghandhorn jidhlu l-kliern "klassifika provizorja skond

I-EwweI, it-Tieni Skedajew it-Tielet Skeda".

19. Minnufih wara t-Tieni Skeda ta' I-Att principali ghandha Zicda tat-Tic let

~~~~p~f I-Att

tizdied din I-Iskeda Ii gejja

"IT -TIELET SKEDA

Taxxa ta' registrazzjoni gball-vetturi registrati gbal gbanijiet ta'

leasing fil-perjodu 1 ta' Jannar, 1998 sal-31 ta' Dicembru, 2000

Vetturi bil-mutur u vetturi ohra bil-mutur

87.03

mahsuba l-aktar ghall-garr ta' persuni (minbarra

dawk ta' l-intestatura Nru. 87.02), inkluzi station

wagons u karozzi tat-tlielaq

Vetturi b'makna ta' kombustjoni intemali tixghel

bi sparklb'kumpressjoni

3.03.03.0IL

(i)

ta' cilindrata ta' mhux aktar minn

1300cc .............. .......................... 10.25%

ta cilindrata ta' aktar minn

(ii)

3.03.12.01 L

1300cc izda mhux aktar minn

1500cc ......................................... 11.5%

ta' cilindrata ta aktar minn

( iii)

3.03.22.01 L

1500cc izda mhux aktar minn

1800cc .........................................

15%

ta' cilindrata ta' aktar minn

3.03.32.01 L

(iv)

1800cc izda mhux aktar minn

2000cc ......................................... 17.5%

ta' cilindrata ta aktar minn

3.03.42.01 L

(v)

2000cc ......................................... 22.5%.

Ir-rati ta' hawn fuq ghandhom j ithallsu minn min ikun kera

I-vetturi bil-mutur Ii kienu gew registrati ghall-ghanijiet ta' leasing

fil-perjodu mill-l ta' Jannar, 1998 sal-31 ta' Dicembru, 2000 qabel

rna jigu mgedda l-licenzi tat-triq ta' dawk il-vetturi bil-mutur, liema

licenzji jiskadu matul is-snin 2001 u 2002.".

TAQSIMA III

20. (1)

Din it-Taqsima temenda I-Att dwar it-Taxxa fuq 1-

Income u ghandha tinqara u tiftiehem haga wahda rna' I-Att dwar it-

123. Taxxa fuq I-Income, hawn izjed 'il quddiem fdin it-Taqsima msejjah

"I-Att principali".

(2) Id-dispozizzjonijiet ta' din it-Taqsima ghandhom jidhIu

fis-sehh kif gej

(a)

id-dispozizzjonij iet ta' dan I-artikolu u ta' I-artikoli

21, 22, 25 u 28 ghandhom jitqiesu Ii dahlu fis-sehh fl-l ta'

Jannar, 2001, u ghandu jkollhom effett ghal kull sena ta' stima Ii

tibda fi jew wara 1-1 ta' Jannar, 2002;

(b)

id-dispozizzjonijiet I-ohra ta' din it-Taqsima

ghandhom jidhiu fis-sehh u jkollhom effett fdik id-data jew

dati u b' effett minn dik id-data jew dati Ii I-Ministru

responsabbli ghall-finanzi jista' b' ordni jistabbilixxi, u jistghu

jigu hekk stabbiliti dati differenti ghal dispozizzjonijiet

differenti u ghanijiet differenti ta' dawk id-dispozizzjonijiet.

21. Fit-tifsira ta' "Kumpannija b'Kummerc InternazzjonaIi"

fis-subartikolu (1) ta' I-artikolu 2 ta' I-Att principali, minnufih wara

I-kliem "eskluzivament rna' persuni mhux residenti fMalta;" ghandu

jizdied dan Ii gej -

"u

(e)

il-provvediment ta' tmexxija, amministrazzjoni jew

servizzi ohra IiI skemi ta' investiment kotlettiv residenti fMalta

fejn dawk I-iskemi jkunu miftuha eskIuzivament ghal suq barra

minn Malta u jkollhom li6enza jew ikunu ezentati milli

jkollhom li6enza taht l-Att dwar is-Servizzi ta' Investiment;".

22. Minflok il-paragrafu (b) tas-subartikolu (1) ta' l-artikolu 4 Emcnda ta' 1-

artikolu 4 ta' I-

ta' l-Att prin6ipali ghandujidhol dan Ii gej -

Allprincipali.

"(b) qliegh jew profitti minn Xl lmpieg jew kariga,

maghdud il-valur ta' kull benefi66ju provdut bis-sahha ta' xi

impieg jew kariga; u -

(i)

ghall-finijiet ta' dan il-paragrafu I-Ministru

responsabbli ghall-finanzi jista' b'regolamenti jippreskrivi

c-6irkostanzi Ii fihom persuna ghandha titqies Ii tircievi

beneficcju minghand persuna ohra provdut bis-sahha ta'

impieg jew kariga u I-valur ta' dak il-benefic6ju;

(ii)

meta skond l-imsemmija regolamenti

penmna titqies li tkun qed tircievi xi beneficcju provdut

bis-sahha ta' impieg jew kariga wara t-tmiem ta' dak 1-

impieg jew dik il-kariga u dak il-benefic6ju jigi provdut

bhala pensjoni, il-valur stabbilit skond I-imsemmija

regolamenti ghandu jikkostitwixxi income taxxabbli skond

il-paragrafu (d) ta' dan is-sub-artikolu.".

23. Minflok il-paragrafi (b) u (6) tas-subartikolu (6) ta' 1- Emcnda '.a' t-

artikolu 5 ta' 1-

artikolu 5 ta' I-Att principali ghandujidhol dan Ii gej

All prinCipali.

"(b) it-trasferiment ta' titoli elenkati fil- Borza ta' Malta

barra titoli fi skema ta' investiment kollettiv; .

trasferiment ta' titoli elenkati fil-Borza ta' Malta Ii

(6)

jkunu titoli fi skema ta' investiment kollettiv mizmuma ffond

preskritt kif imfisser fil-paragrafu (b) ta' l-artikolu 4IA ta' dan

l-Att;

(d)

trasferiment ta' unitajiet u strumenti ohra bhalhom

dwar kummer6 ta' l-assigurazzjoni linked long term meta 1-

beneficcji huma ghal kollox stabbiliti b'riferenza ghall-valur

ta', jew income minn, titoli li ghalihom japplika jew il-paragrafu

(b) jew (c) ta' dan is-sub-artikolu;

(e)

proprjeta trasferita fi6-Cirkostanzi msemmija fil-

paragrafi (e) u (f) tas-sub-artikolu (5) ta' dan l-artikolu.".

24. Minfok il-paragrafu (s) tas-sub-artikolu (1) ta' I-artikolu Emenda ta' 1-

artikolu 12 ta' i-

12 ta' l-Att prinCipali ghandujidhol dan Ii gej

All principali.

"(s)

I-income ta' skema ta' investiment barra minn dak

kollettiv lijirreferighalih il-paragrafu (a) ta' I-artikoIu4I A ta' dan

I-Att:".

25. Is-subartikoli (3) u (4) ta' I-artikolu 14 ta' I-Att prinCipaIi

ghandhom jithassru.

26. Il-paragrafu (a) ta' I-artikolu 41 ta' I-Att prinCipali ghandu

jigi emendat kif gej

(a)

minflok is-subparagrafu (v) tieghu ghandu jidhol dan Ii

"(v) (1)

qIiegh kapitali Ii jinqaIa' mit-trasferiment ta'

azzjonijiet jew unitajiet fi skema ta' investiment kollettiv meta

I-iskema ta' investiment kollettiv tifdi, tillikwida jew

tikkancella dawk I-azzjonijiet jew unitajiet, liema qIiegh

kapitaIi ghandu jigi kaikolat b'referenza ghall-prezz Ii bih 1-

azzjonijiet jew I-unitajiet kienu nhargu jew inghataw mill-

iskema ta' investiment kollettiv jew ghal valur stabbilit b'dak iI-

mod u fuq il-bazi ta' dawk il-kriterji Ii jistghu jigu preskritti

Izda din il-partita rna ghandhiex tapplika ghal

(i)

qliegh kapitali Ii jinqaIa' mit-trasferiment

ta' azzjonijiet jew unitajiet mizmuma ffond preskritt ta'

skema ta' investiment kollettiv; u

qliegh kapitali Ii jinqaIa' mit-trasferiment

(ii)

ta' azzjonijiet u unitajiet mizmuma ffond ta' skema ta'

investiment kollettiv Ii mhix residenti fMaita jekk dak iI-

fond mhux fond preskritt u t-trasferiment rna jsirx permezz

tas-servizzi ta' financial intermediary awtorizzat;

qIiegh kapitaIi Ii jinqaIa' minn surr~nder jew

(2)

maturity ta' unitajiet u strumenti ohra bhalhom relatati rna'

kummerc ta' I-assigurazzjoni linked long term meta 1-

beneficcji huma ghal kollox stabbiliti b'referenza ghall-valur ta'

unitajiet jew azzjonijiet fi, jew income minn, skemi ta'

investiment kollettiv

Izda fiI-kaikoIazzjoni ta' dak iI-qIiegh kapitali -

(i)

rna ghandux jinghata kont ta' dik il-parti

mill-beneficcji msemmija Ii tkun stabbilita b'referenza

ghall-valur ta' unitajiet jew azzjonijiet fi skema ta'

investiment kollettiv Ii jkunu mizmuma ffondi preskritti;

(ii)

1- ispiza

ghall-akkwist

ghandha

tigi

kkalkolata b'referenza ghat-total kollu ta' premiums

imhallsa ghar-rigward tas-sehem linked tal-kuntratt ta' 1-

assigurazzjoni jew ghal valur stabbilit b'dak iI-mod u fuq

il-bazi ta' dawk il-kriterji Ii jistghu jigu preskritti;".

(b) minnufih wara s-sub-paragrafu (v) tieghu ghandu jiZdied

dan Ii gej

"(vi) profitti mqassma minn skema ta' investiment

kollettiv Ii mhix residenti fMalta Ii jithallsu permezz tas-

servizzi ta' financial intermediary awtorizzat minn profitti Ii

jkunu gew allokati fdik l-iskema ghal investiment kollettiv ghal

fond Ii mhux fond preskritt;".

27. Minnufih wara l-artikolu 41 ta' I-Att prinCipali ghandu Zicda ta' 1-

artikoli godda

j izdied dan Ii gej

41A u 41B.

Ghall-ghanijiet tad-dispozizzjonijiet dwar

"Income

ta'investiment ta'

income minn investiment u minkejja kull haga ghall-

skema ta'

invcstiment

kuntrarju fi tinsab fihom

kollettiv.

(a)

fejn xi income imsemmi fil-

paragrafu (a) ta' l-artikolu 41 ta' dan I-Att

jithallas lil skema ta' investiment kollettiv

ghandu jitqies bhala income minn investiment

sakemm biss -

(i)

ikun imiss Ii jsir rendikont

dwaru

minn

dik

l-iskema

ghal

investiment kollettiv bhala . profitti ta'

fond preskritt; u

(ii)

rna jithallasx minn skema

ta' investiment kollettiv ohra;

(b)

"fond preskritt" tfisser skema ta'

investiment kollettiv jew, fkaz ta' skema ta'

investiment kollettiv Ii tkun maqsuma f sub-

funds, sub-fund ta' dik l-iskema, Ii tissodisfa

dawk il-kondizzjonijiet Ii jistghu jigu preskritti

ghall-ghan ta' din it-tifsira;

"min jaghmel hlas" tinkludi

(c)

financial intermediary awtorizzat u l-obbligi

kollha ta' min jaghmel hlas ghandhom

jappIikaw ghal dak l-intermedjarju ghar-

rigward tal-hlasijiet kollha ta' income minn

investiment Ii jsiru permezz tas-servizzi

tieghu;

"financial intermediary awtorizzat"

(d)

tfisser persuna Ii jkollha Iicenza ghal servizzi

ta' investiment mahruga taht I-Att dwar is-

Servizzi ta' Investiment Ii huwa registrat maI-

Kummissarju u Ii jissodisfa dawk iI-

kondizzjonijiet I-ohra Ii jistghu jigu preskritti;

(e)

"ricevitur" tinkludi skema

ta'

investiment kollettiv residenti fMalta;

min jaghmel hI as ghandu jnaqqas

(f)

taxxa minn kull hlas ta' income minn

investiment imsemmi fil-paragafu (a) ta' dan 1-

artikolu b'rata ta' hmistax-il centezmu fuq kull

lira ta' dak il-hlas jew b'rata jew rati ohra, ta'

mhux iktar mir-rata msemmija u mhux inqas

minn ghaxar centezmi fuq kull lira ta' dak il-

hlas, kif jista' jigi preskritt;

(g)

skema ta' investiment kollettiv rna

ghandhiex jedd Ii taghzel Ii tithallas income

minn investiment minghajr rna jsir tnaqqis ta'

taxxa;

(h)

fl-ebda kaz rna ghandha ssir

rifuzjoni IiI skema ta' investiment kollettiv

ghar-rigward ta' taxxa mnaqqsa skond id-

dispozizzjonijiet ta' dan I-artikolu minn

income minn investiment imhallas IiI dik 1-

iskema ta' investiment kollettiv.

Il-Ministru

jista'

b'regolamenti

Sctghat tal-

Ministru.

jistabbilixxi kif id-dispozizzjonijiet dwar I-income

minn investiment ghandhom japplikaw ghal titoh ta'

tip jew kategorija partikolari, jaghmel dawk iI-

modifiki ghat-thaddim taghhom kif jidhirlu Ii jkun

mehtieg ghar-tigward ta' titoli ta' tip jew kategorija

partikolari, u jippreskrivi kull haga Ii tista' tigi

preskritta skond kull wahda minn dawk id-

dispozizzjonijiet." .

28. Minflok I-artikolu 82 ta' I-Att principaIi ghandu jidhol dan

Ii gej

"82. Id-dispozizzjonijiet dwar helsien unilaterali, meta

applikati dwar kumpannija u meta I-income skond I-artikolu 80

ta' dan I-Attjinkludi dividend, ghandujkollhom effett b'mod Ii

taxxa Ii rna tkunx intaxxata direttament jew bi tnaqqis dwar id-

dividend titqies Ii taqa' taht id-dispozizzjonijiet tal-paragrafu

(b) ta' I-artikolu 80 ta' dan l-Att u ghandu jittiehed kont taghha

fil-kalkolu tal-kreditu li ghandu jinghata kontra t-taxxa dwar

dak id-dividend. ".

TAQSIMAIV

29. Din it-Taqsima temenda l-Att dwar l-Amministrazzjoni L-Att dwar 1-

Amministra-

tat-Taxxa u ghandha tinqara u tiftiehem haga wahda ma' l-Att dwar 1- zzjoni tat-

Amministrazzjoni tat-Taxxa, hawn izjed '1 isfel fdin it-Taqsima Taxxa. Kap.

372..

msejjah "I-Att principali".

30. L-artikolu 3 ta' l-Att prinCipali ghandu jigi emendat kif Emcnda ta' 1-

artikolu 3 ta' J-

Att principali.

(a) id-dispozizzjoni prezenti ghandha tigi enumerata mill-gdid

bhala s-subartikolu (1) tieghu;

(b) minnufih wara s-subartikolu (1) kif enumerat mill-gdid

ghandu jizdied dan Ii gej

"(2) Il-Kummissarju jista' jahtar xi persuna Ii fl-opinjoni

tieghu jkollha l-kwalifiki mehtiega biex tassistih biex

jistabbilixxi I-valur ta' xi proprjeta mobbli jew immobbli ghal

xi wiehed mill-finijiet ta' l-Atti dwar it-Taxxi u dik il-persuna

ghandha, tul iz-zmien tal-hatra taghha, titqies bhala ufficjal

impjegat fl-amministrazzjoni ta' I-Atti dwar it-Taxxi u Ii jaqdi

dmirijietu fid-dipartiment tal-Kummissarju.".

31. Fis-subartikolu (1) ta' I-artikolu 20 ta' I-Att principali Emcnda ta' 1-

wara I-kliem "produzzjoni u trasport" ghandhom jidhlu I-kliem "u artikolu

I-Att prinCipali.

ghandu jkollu I-jedd ta' access liberu ghal kull proprjeta mobbli jew

immobbli Ii jkun mehtieg li jigi stabbilit il-valur taghha ghal kull fini

ta' l-Atti dwar it-Taxxi sakemm dak I-access ikunjista' jghinu biex

jistabbilixxi dak il-valur".

TAQSIMA V

32. L-Att ta' 1-1997 biex jemenda Diversi Ligijiet Finanzjarji Emcnda

konsegwenzjali.

ghandu jigj emendat kif gej -

Att IX ta' 1-

1997. (a) fis-sub-paragrafu (iv) tal-paragrafu (b) ta' l-artikolu 2

tieghu minflok il-kliem "minnufih wara s-sub-paragrafu (v)"

ghandhom jidhlu l-kliem "minnufih wara s-sub-paragrafu (vi)" u s-

sub-paragrafu gdid (vi) mizjud b'dak is-sub-paragrafu (iv) ghandu

jigi enumerat mill-gdid bhala sub-paragrafu (vii);

(b)

il-paragrafu (c) ta' l-artikolu 2 tieghu ghandujithassar.

TAQSIMA VI

33. (1)

Din it-Taqsima temenda I-Att ta' I-200Ilijernenda

I-Att dwar I-Izvilupp Industrijali, u ghandha tinqara u tiftiehern haga

wahda rna' I-Att ta' 1-2001 Ii jernenda I-Att dwar I-Izvilupp

Industrijali, hawnhekk izjed 'il quddiern fdin it-Taqsirna msejjah "1-

2001. Att prinCipaIi".

(2) Id-dispozizzjonijiet ta' din it-Taqsirna jidhlu fis-sehh fid-

data rispettiva tad-dhul fis-sehh ta' I-artikolu 23 ta' I-Att prinCipaii u

tal-paragrafu 8 ta' I-Iskeda Ii tinsab rna' I-Att principali.

34. Fit-test Malti ta' l-artikolu 23 ta' I-Att principali, rninflok

I-enumerazzjoni "(8)" tas-subartikolu gdid ghandha tidhol 1-

enurnerazzjoni "(4)".

35. Fit-test Malti tal-paragrafu 8 ta' I-Iskeda Ii tinsab rna' 1-

Att prinCipali, fit- Tieni Kolonna relattiva ghall-Att dwar it-Taxxa fuq

Dokumenti u Trasferirnenti, Kap. 364 fl-Ewwel Kolonna, rninnufih

wara 1- kliem "dan iI-proviso Ii gej:" ghandu jidhol dan Ii gej

"Izda rna ghandu jithal1as ebda dazju fuq ic-cessjoni ta' xi

kreditu jew jedd iehor Ii ghalihorn jirreferi dan l-artikolu meta

dik ic-cessjoni ssir minn intrapriza zghira jew ta' daqs medju,

kif irnfisser fl-Att dwar il-Prornozzjoni ta' Negozji, IiI xi bank

jew istituzzjoni finanzjarja Ii jkollhorn Iicenza.".

Mghoddi rnifl-Karnra tad-Deputati fis-Seduta Nru. 505 tas-27

ta' Frar, 2001.

ANTON TABONE

Speaker

RICHARD 1. eAUCHI

Skrivan tal-Kamra tad-Deputati