ElIpmditure Levy (CateringSt:rvlca) (AltWnd,,",OI) (No. Z)

LN . 80 tJK 199)

EXPENDITURE LEVY Iocr

(CA P . .141)

ElIpmditure Levy (CateringSt:rvlca) (AltWnd,,",OI) (No. Z)

Repla~. 1"3

IN exercise of the powers confened by senion 14 of the

E~pendj!ure Levy Act. It.e Minisler of Finance has made the following

regu lations:-

I . (I) 'These: regulations may be ciled as the Expcm .. iture Levy

." ....... """ ..... ,.

(Catering SeMces) (Amendment) (No. 2) Regulations, 1993 and shall

be n:ad and construed as one with the Expenditure Levy (Catering

Service$) RegulaOOm, 1990, bereinafler referred to as ~ the principal

regulations",

(2) These rClulalions shall come into force on the 5th July,

1993.

Immediately after regulation 10 of the principal regulations A6d0 .....

the re shall be added the following new re",lation:-

""""",'ilA

....... priooQpoI

lOA. (1) In addition to the invoice mentioned in

regulation 10 of the regulations , an official invoice supplied

by the Aa:ountanl General il lo be duly filled in duplicate in

legible characters by the selLer.

(2) The original of this invoice is also to be given

by the seller to the purchaser together with the invoice

required in tenns of section 7 of the Act .

(3) 1lIe duplicate must be kepi by the Kller for

eventual forwarding to tile AlXIOUntant General at the latter',

request.

(4) Official in vokes shall be made available by the

AlXIOUntan t General free of charge, at the specific request of

the repstered person who shall be responsible for their

oollect>oo and safe-keeping. Official invoices are non-

transferable and shall remai n al ~1I tintC5 the property of the

Aocountant General. It shall be the duty of all registered

persons 10 ensure that they have sufficient slo<:k of official

invoices \0 meet demand. ~.

J. Fo r regulation 11 of Ihe principal regulations there shll be

substituted Ihe follo wing: -

J L (I) A rec:eipl produced by a cash register may

serve the purposeofthe invoice requi red in lermsof SCClion 7

of the Act and regulations 10 and lOA of these regulations.

pro~idcd llial till rolls are purchafi.ed from the ACCOUntant

General and are \0 include all the details required for a

I'IOI1IUII InYOKe and a product coding system is used clearly

idcn tifyinl lhe different goods and services supplied. Product

code lisl$ must be made readily Ivailable 10 purchaK~.

inspectors and the ACOOIInt.nl General.

(2) The use of these receiptS sh all be limited 10

goods and se rvices which are 5l.lbject \0 leyy . These till rolls

are non -transferable . It will be the duty of all n:gistered

pel'$Ol'15 to ensure that they have: lu fficient stock of offlCiallilJ

rolls \0 mee! demand. ~.

In regulation 13 of the principal regulations . fot the worcb kfor

a normal invoice." there sha ll be substituted the words "for a normal

invoice as provided in r~gulations 10 and lOA of these regu lations.··.

In pal1lgraph (I) of regulation 15 of the priocipal regulation s,

for the words ~of his business. there shall be substituted the words "of

W

his business as wellu sepanne sales lK:COunts in respect ofleviable and

non·levia ble goods in his trade bookl.w .

Immediately after regulation 24 of the principal regulat ions

there Ihall be added the following new tegulation:-

n.

Seaions 21. 28A to 281 of the Criminal Code. and

.ppI;a.bi~'1· the Proba tion of Ofrenders Act . shaD not be applicable in

~'~;l. respect of regul ation 10. lOA. 11 and J3 of these

regulations. " .

L- a"ikoli Zl, 28A sa 28l lal- Koditi Kriminali, u 1-

All dwar il-P.oblrrion la' Hlljin. ma gIIandhomx japplikaw

joppIik ..... ghar-rigward lar-regolame nli 10. lOA. 11 u 13 la' dawn ir-

M

regolamenti .

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