10 tal-1993 (ln_1993_10) | MT

Malta Government Gazette — Legal Notice 1993 10 — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar)

Preamble — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) Open official source

I... N. 10 of 1!t93

EXPENDITURE LEVY ACT. 1990

(ACT NO . XX II 0.' 1990)

ExpHICIltu ", w)' (Tnvd Seo1mI) (AlMnclmmt)

Rrxulallom . I993

IN exe rcise of the powers con fem:d by section 14 of the

ExpendilUrc Levy Act . 1990. the Minister or Finance has made the

following regulations:~

(1 ) Th ese regu lal ion ~ may be ,ited as the E~penditure Levy

Malta Government Gazette — Legal Notice 1993 10 — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar)

Reg. 1 — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) Open official source

(Trave l Se ..... ices) (Amendment) Regu la tions. 1993 and shall be read

and ronstrued as one with the Expendit ..... l.ev)' (Tra w:l Services)

Regulations. 1990 hereinafter refe rred to as ~ thc principal regulations~ •

Malta Government Gazette — Legal Notice 1993 10 — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar)

Reg. 2 .... "' - : ••• — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) Open official source

In regulation 2 of the principal regulat1ons:-

<a) immediately after the definition of ~Act~ there $hall be principol

insc ned the following ne w definitio n:-

(b) fot the definition MinVQjce~ there shall be subst itu ted the

following:-

"Minvoite " includes an Airline or Shippinl\ Line tickel

which must show the air or sea rare and levy paId or payable.

the normal price being shown on the ticket :" and

"~\:h arterer" means Ihe person or entity ' harte ring Ihe air

or se a transport as a whole and does not include groups.eatillg

or book ing on a ehaner basis. M

(\:) im mediately after the definition " registe red" there shall

be added the following definitio n:-

MHseller~

means an Airline or a Shipping Li ne or a

chanerer;",

Malta Government Gazette — Legal Notice 1993 10 — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar)

Reg. 3 — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) Open official source

In regulation 7 of the principal regulations the .... ords "on the

invoice gi ven in terms of seetion (7) of lhe Act and" ~hall be dele led.

Malta Government Gazette — Legal Notice 1993 10 — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar)

Reg. 4 ~ — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) Open official source

For regulation 8 of the pri ncipal regulations thell' shall be

substi lUtcd the folLo .... ing:~

An E>:p"ndilure Levy shall be c har&ed 10 .II<!

Malta Government Gazette — Legal Notice 1993 10 — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar)

Reg. 8 -11..01<01 — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) Open official source

purchaser and collected by the seller .1 the I1Ile of len per

cenlum (1 0%) up 10 a maximum ofLm20 oo lhe price5howt!

10 be paid or payable for the proviliion of the scheduled

services specified in Hem I of the: Schedule to the Act.

M.

Relllllalion 16 of the principal regulations sll311 be a me nded as

follows:-

(a)

In the first paragraph Iherrot'. for Ihe words -fifteenth

day" there shall be $ubstituted the words -last day" ; and

(b) for paragraphs (iii) to (vi ) thereof. ltJ.ere shall be

substituted Ihe following new paragraphs

"(i;i)

numberof tickets 501d during the month

(iv)

value of tickets sold ucluding Expenditure Levy;

(v)

value of E>:pcRdinlre Levy coIlwed;

(vi) a declaration indicating the percentage number of

Hckcts whi ch were sold overseas for tri ps o rigin •• ing in

Malta ;".

6. Af!e. regulation 16 of the principal regulations tllere sllall be

added the folLowing tIC'" regulation

Malta Government Gazette — Legal Notice 1993 10 — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar)

Reg. 16A "_,., — 10 tal-1993 – Regolamenti tal-1993 li jemendaw ir-Regolamenti dwar Taxxa fuq l-Infiq (Servizzi ta' l-Ivjaġġar) Open official source

A irlin~ and SlIippi ng Lil\e!i mUM immediately

"""""'lUll

noti f~ tile AocounUln t General witll the full name and address

of charterers to "'lIom charters llave been Icased.

W •

(I ) The principal rcgulation, as in for<;c immediately beforc

7. tile coming into foftt of tllcsc regulations sllal1 continue to apply in

respect of servic:ei provided before tile coming into force of ll1cse

regulations in accordan<.:e will1those regulations as tllen in fo rce.

(2) Any

into

tllcse

I I

.... a.,....,,_

..

Ni ' •• fI.' y . t ';;' taI--Gonw -

_

~,.,.

10 tal-1993

Table of Provisions (7)

Statutory Text (7 Articles)

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