3 tal-1993 – Regolamenti tal-1993 dwar Taxxa fuq l-Infiq (Emenda ta' l-Iskeda)

L.N. J 01 199)

EXPENDITURE L EVY ACT. 1990

(ACT NO . XXII at' 19M)

Expmdltu f'li' Levy (A ...... mmt of~uw) RetllUotlon!, 1993

of the: powers confem:d by section 14 of the

c ~crcise

E~pC'ndi1Urc Levy An. 1990. the Minist er of Finance has made the

fo llowing rcgulations:-

( I) These regulations may be ~ited as the Expe nditure Levy

(Amendment of Schedule) Regu lations. 1993 and shall be read and

construed as one with the Schedule to Ihe Expenditure Lev~ Act, 1990,

hereinaftcr referred to as "the Schedule 10 the Act",

(2) These regulations shall be deemed 10 have come into

fo rce on the l$t January. 1993.

1. Fo r itcm$ 2 and 3 of thc SdK:dule 10 the Act the re shall be

subsliluled the following

M2.

OJlerillg &,.,ius

A. All food and beverages pun-eyed al a catering

cSlablislt melll. olher than tkat classified as Take Away,

provided that such establishment , building or premises,

ho wever deSl:ribed , or part thereof is no t concurrently

classified otherwise.

A catering establishmen t shall m~ an any

establishment. building or premises, ho wever described.

which i~ requi red to be das.sified and lice nsed as such in terms

of the Ho tels and C.tering Establis hments Act and any

regulations that may. from time totime , be madein exercise of

the powers conferred by section 160f the SlIid Act .

B . All food and beverages purveyed at Iny other

premises purveying prepared food and beverages against

pa yment foroonsumption o n the premises. whether such food

is prepared therein or IIOt .

For the purpose of this ite m -

(i) club! which have an area restricted IQ purveying

food and beverages solely to members and their gUCSI$ are

exempt from co llecting the levy whe re such food and

beverages are purveyed in such a restricted area. and

(li ) canteens. being such cstablish1lH:nts 3$ aTe

situated in a work o r study arCa and which exclusively

serve food and beverages 10 workers and sludenl$

therei n. shall al$O be exempt from the collection of tile

5aid levy .

For lhe pill po:: I CS of ilems A and B. lhe followinl

areud uded from the provisions lhereof

(i)

All food and beven,es consumnl II weddinl

re«plions .

All food and bevenJ~eonsumnl'l rettp1ions

(ii)

and partia unless such food and bevenl~ lreconsumed

1lllble.

(ii i) All food and beverales ooMumed dunnl an

activity Ipproved beforehaoo by lhe Acmunlanl General

to be I fund-nisinl a<:tivity orpnittd by I philanthropic

institution or political party. The lenn kph ilanthropk

instit ution ~ shall have the laITIe meaninl as is auil~d 10

l uch tenn in the Income Tu Act ,

(iv) All food and beveral~ purveyed 11 premises

which IlEII only beveng~ and cheeseca kes (pIuliui and

9-111), IIndwiches other than IIndwiches which

Indude food which requir~ cookinl on the premises,

loast or toasted IInJwictla, and food ilems which are

available far ntail purchase in 5U1cd packl&Q JIf~rcd

by the manufacturer and which do not require heating o r

further cookinl on the premises.

(v ) All bevenJe5 purve~d in coc:kllil ball or

disoothequH fonning part of an establishment and

situated in an Irel restricted 10 the service of such

hevenles only. and in whid! an a no food is purveyed.

C. The levycha'1ed for llEr>ices provided in Sections A

and B shlll,11G be ooIk:cled on IlErvioe char&es thrreon , bUI

shall not be oolk:cted on tips JIlItuitously Jiven by the

purc:hase r 10 the seller ove r and a~ the lotal ( harle.

O. Subject to the provisions of item 1 of this Schedul e.

no levy sha ll be charged on food and beverages oomumed in a

eatering establishment classified as a Hotel. Holiday

ComplclI, Tourist Village , Aparthotel , Guest House and

Hostel by a TC$ident who has booked his ICOOmmodalion

therdn either at full board, half hoard or bed and breakf>lSl ,

when IUdl food.oo bevenga are included in lhe prioI: of the

1IXOi •• mox\atioa.

Any aa:om.modalion or olher XrvK:es whauorver ,

indudin& food and bevenges which In included in the prier of

such IOXOmmoliation . provided 10 any p!::rJOn residing at any

establishment , building or prem ises, however dc$erihcd,

which is nquired to be classified and licensed as a HOlel,

Holiday Complex, Tourist Village , Apart hotel. Guest House

or Hostel in terms of the HOIels and Cate ri ng Establishments

Act: provided that DO levy shall be charged on accommodation

provided to. person residing It I selr-caterin& establishment.

"The provisions of this item wit DOt apply in respect of

1993 if prior to the 2nd December. 1992. evidence has bun

produced to the satisfaction of the ACQ()Untant Generalthal

such acrommodation was booked by Ine fOtdent or

contracted for by the person .... ho holds a licenoe to keep Or

manage such establishment.- .

The provisionsof lhe Schedule 10 the Act as in force before the

coming inlo force of these regul ations shall continue 10 apply after Ihe

coming into force of these regulations in respect of services provided Or

supplied before the coming into force of these regulations.

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