100 tal-1994
Statutory Text (3 Articles)
toN. 100 vi I""
VALUE ADDED TAX ACf, I994
(ACf NO. XII OF 1994)
VahIe Added Tu Ad (Amendment 01 SecoDd Sdledo)
1ltguJau.s, 1994
IN uemse of the powers conferred by .section 61 of the Value
Added T u Act , 19!M, the Minister of Finance has made the following
regulations:_
I. ( I) 'TheseregulationsmaybecitcdutheValueAddcdTu
(Amendment of the Se<xmd Schedule 10 the Ad) Regulations, 1994,
""hicb Seoond Schedule is hereinafter being referred 10 in these
regulations IIli Mthe ScheduJe M.
(2) These regulations shall be deemed to have come into
force on Ihe IsI Septe mber , 1994.
( I) For Ihe title of item 2 of the Schedule. there shall be ........ _1
substituted die fOUowing
MServicel connected with espons and imponations H.
Immediately after paragraph (2) thereof there sha ll be
(2)
added the following new paragraph
M(3) The wpply of services 10 a taxable person established
oulSide Malta in procurin, the importation of aoods inlo Malll.
M.
For item 5 of the Schedule there shall be substituted the
following
~5 . (I) lbe supply of any services by the Malla
Maritime Authority, in<:hKling the ,""nti ng of ticenoes and
certificates, in connection with all mancrs relating 10 ~rts
and yachting centres in terms of the Malta Mantime
Authori ty Act, and of any regulations made under that ACI,
or in terms of any special agreement en tered into by the said
Authori ty in resped of any matter referred to in the said
regulations and providing for charget in place of any rates
leviab~ uooer the said regulations.
(2) The lupply of any servi<:c!i by tile Malta
Maritime Authority . irocluding the granting of liceooes and
ce rtificates , in connection with all matters relati ng to pori
work in terms of the Port Workers Ordinance and of Iny
regv.latiom made under that Ordinance or in terms of any
5pe(:ial agreemen t entered into by the $aid Authority in
respect of any mallCT refclTed to in the said rc:guIations and
providing for charges in place of any rates leviable under the
uid regulations .
(3) The RIpply of any service by the Malta
Maritime AUI'hority, iDdudin& the pntinaol eoertifjQlcSand
regi$Ullion, in connection with lbe reJistntion of ship' in
terms of the Merchant Shipping A~ and or any reguUotions
made under that Act. ~ .
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