157 tal-1994 (ln_1994_157) | MT

Malta Government Gazette — Legal Notice 1994 157 — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud

Preamble — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud Open official source

B

L.N. 1S7 or 1994

VALUE ADDt:D TAX ACT , 1994

(ACT NO. XII Ot' 1994)

VaI"" AdMd Tu (S\lbslltulion 01 nft h Sc:hedul~) Rttublllon$, 1994

IN e~~retse of lhe PO_I'$ conferred by section 61 of Ihe Value

Addc:dTax Act. 1994, herei nafler referred loas Mlhe Act'", the MiniSle r

of Finance has made the following regulations:-

I. ( I) These regulalions ma y be ciled as the Value Added Tax

Act (Substitution of Fiflh Schedule) Regulations, 1994, and shall he

read and ronsuued as onc wit h the Act.

(2) 'l"Mse regula lions sIIaJ be deemed 10 have come inlO

force on the IsI September. 1994.

Malta Government Gazette — Legal Notice 1994 157 — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud

Reg. 1 — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud Open official source

For lhe Fifth Schedule to lhe Act lhere shall be subslilUled the

following

MF1FTH SCHEDULE

Suppllelsu bjfd 10 the nle l pedned In ~ph (b) ofleCtlon 19

Section 19(b)

I. The supply of food purveyed al any establ ishment, building, premises or

kiosk, however desaibed , purveying pre~red food aglinst ~yment, whether $!>Ch

food is prepared the rein or not, exduding -

(a) Ihe su pply of food in a dub exdUiivcly supplied to memben and their

guests

(b) the supply of food by a canteen Ioi lUated in a work or sludy area

ucl usively supplied to workel'$ therein

(c)

for the purposes of paragraph (al of this item -

"membel'$" means persons who arc membel'$ of a cluh and who have ~id

the ir subscription in advance for a period of not ICSli Ih an one ~ar and whose

n~ mcs appear on the club's books or registers;

MgueSt S mea ns persons who are IKCOmpanied by a member wh ile in5ide

M

the clu b.

Malta Government Gazette — Legal Notice 1994 157 — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud

Reg. 2 — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud Open official source

The supp ly of food consumed at receptions Or parties.

The supply of outside calering.

Gazzetta tal-Gvern ta' Malta — Avviż Legali 1994 157 — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud

Reg. 3 — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud Open official source

II-prowista la' outsidt (DUring .

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Malta Government Gazette — Legal Notice 1994 157 — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud

Reg. 4 — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud Open official source

The suppl y of accommodalion in any premises which for the PUfl>05e of the

provision of such accommodation is required to be licensed in vi nuc of the HOle" and

Ca tering Establishments ACI or of the Guest Houses and Holiday Furnished Premises

B

S. The supply of scrvices 10 persons supplied wilh accommodation in any

premises 10 whieh item 4 appliC5 where such SCrvM:es consist in amenities pro";dcd

within the said premises.

Malta Government Gazette — Legal Notice 1994 157 — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud

Reg. 6 — 157 tal-1994 – Regolamenti tal-1994 li Jissostitwixxu l-Ħames Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud Open official source

In this Schedule !be term Mfood~ means food as defined in Part Three of the

scoood Schedule to Ihis ACl .~.

157 tal-1994

Table of Provisions (6)

Statutory Text (6 Articles)

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