Expenditure Levy (Substitution of Schedule) Regulations, 1990 (substitutionofschedule)

L.N. 99 or 1990

EXPENI>ITURE LEVY ACf , 1990

(ACT NO. XXII OF 1990)

Expenditure Levy (Substitution of Schedule) Regulations, 1990

IN exercise of the powe~ conferred by $Celion 14 of the

Expenditure LeY)' Act , 1990, the Ministe r of Finance has made the

following regulations:-

(1) These regulations may be cited as the Expenditure I...evy Otatiooo od

(SubstitutKm of Schedule) Regulations. 1990 and shall be read and - - _ .........

construed as one with the Schedule 10 the Expe nd it ure Levy Act . 1990,

hereinafter referred to as kthe Schedule to the Act".

(2)

Th ese regulations shall come hno forte on th e 5th Ju ly.

1990. For the Schedule 10 the Act there shall be subst ituted the s-.;o ....

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folkJwing

.~-

All services given or provided by -

A.

(i)

Airlinc5 and Shipping Lin es selling a package tour,

(ii)

Travel Agcms selling-

(a)

travel arrangements for any individual, or

(b) a package lour nol otherwise provided fo r unde r

paragraph (i) o f this sectio n,

in respect of overseas travel, incl uding the price of accommodation ,

transpon , mea ls and any other land facility or assistance, work , services

o r goods supplied , but ududing the price of any passenger ai r or sea

ticket sold in Malta by Airlinn and Shipping Lines and by Travel

Agents

Provided that any air ticket t hat includes also the price of any

accom moda tion or othe r service overseas othe r than the transportation

by the ai rline o f t he passenger to his destinat ion , and any sea ticket

which includes Ihe price for the provision of any services overseas

provided ot he r than on board the vC$SCI, shall not be deemed to be a n air

or sea ticket except for such proponio n paid for such ticket accepted by

the Accountant Gene ral 10 be the proponion of tbe price payable for air

o r sea travel as the case may be.

B.

All foreign exchange services given or provided by-

(i)

authorised dealers,

<") foreign exchange bl,lreaulI,

in respect o f the Maltese equivalen t of foreign currency which is

exchanged for trave l purposes 11$ specified in sectio n A of this Item,

including related services of whateve r nature for which Exchange

Control permission is requ ired by or unde r the Exchange Control Act ,

and inclUdes all giflS of money for which Eltchange Cont rol pcrmi5sion

is required as aforesaid, other tha n any gifts which arc: specifically

approved by the prope r Exchange Control authorities lI$ being for a

philanthropic purpose.

C. FOI" the purposes of section, A and B oflhis Item the following

arc: excluded from t he provisions thereof

<i) services rendered to Government D eparlmenU;

(ii) any travel which is approved by the: proper Exchange

Control authorities \0 be travel for the purposes of heal th,

education, emigration, sports and comme rcial trucking for the

import o r upon of &ood$.

R eSIIlU'llnl Suvius

2. A. All mea ls, whether beve r~ges are taken therewith or

otherwise, and where beverages are so taken including such beverages

(i) se rved at table al any resta urant licenced by the Hotels

and Ca tering Establishments Board. other than such restaurant

classified as fourth class by the said Board;

(ii)

served at any food o utl et in an establishme nt (nther

than a food outlet licensed o nl y as a restaurant) licensed by the

Hotels and Catering Establishments Board and a".msum ed at the

premises , bul a c/uding -

(a) any meal served in any part of such establishment

rcslrided to serving

pizzas; or

sandwiches: o r

si ngle plates of pasta dishes; or

burgers; or

salads; or

confectionery,

which in each case are not followed by any othe r course except

for dessert, in such pa n o r in any othe r pari of the

estab lishment other than a food outlet not so restricted;

(b) any meal scT\led 10 a resident of the establishment

between 5.00 a.m. and 11 .00 a.m. of the !l3me day;

(c) any meal served to a resident who has booked

accommodation th erein ei ther at full board or half board ,

where such meal is included in the price of the

accommodation;

Cd) any food served at receptions and panics unless such

food is served at table.

B. 1be Elpenditure Levy for services provided in $«lion A of

this Item shall also include service t"harges thereOll. but sha ll uclutk tips

gllltuitously give n by the pun:haser to the seller ove r and above the tOlal

t"harge.

C. No levy sha ll be charged on !iCheduled goods and seJVices

supplied to persons hosted by the hotel or reslaUlllnl free of charge

where such persons are comi ng from overseas and the Accountant

General is 5lItisfied that such persons have been 50 hosted as pa rt of a

tourist promotional campaign for the hotel or restaurant itself or for

Malta as a touri st resort in ge ne ral.

fordgn Im'ulmenr;

A . The purchase, acqUISIti on or transfer of any foreign

investment hy any resident , duly authorised under the Exchange Cop. 2ll.

Control Act, whether made through an authorised dealc ror otherwise,

but does not include the conversion of anyone type of foreign

investment in to another type of foreign investment by the SlIme resident

or the tlllnsmission of any foreign investment calUa monis o r the

transfer of any foreign investment from an ascendan t to a descendant in

the direct line, or 'lice-versa , or between spouses.

B. Any inte r-bank transaction involving th e transfe r of any

foreign investment between the Ce ntral Bank of Malta and a

comme rcial ban k or financial institution, or between a bank or financial

institution and another bank or fin ancia l insti tu tion, shall be exempt.

C. Any transaction betwee n a bankor a financial institut ion and a

person in possession of a spedal permit issued under the Exchange

Control Act may be exempted.

ClfI· nJ.

D.

For I"e purposes of this 1.lem

Ci) the terms ··resident" , ·'authorised dealer" and ~ foreign

investment"· shall have th e sa me meaning as are assigned to such Cop. lD.

terms in the Exchange Control Act;

(ii ) the term ~Cent ral bank of Malta" shall have the 5lIme

meaning as is assigncd 10 it in fhe Centllll Bank of Malta Act; and Cap. ~.

(ill) the terms Mcommerrial banlr.- and Mfinandal ins!ilulion -

shall have !he same meaning asareassigned 10 tbcm in the Banking

Ace.

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