ln_1995_174

174 tal-1995

2 Articles / Provisions · Malta

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Statutory Text (2 Articles)

Malta Government Gazette — Legal Notice 1995 174 — 174 tal-1995 – Regolamenti tal-1995 li jemendaw it-Tielet Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud

Preamble — 174 tal-1995 – Regolamenti tal-1995 li jemendaw it-Tielet Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud Open official source

L.N. 174 0( 1995

VAL UE ADDED TAX ACT, l994

(ACT NO. xn Of' 1994)

Value Added Tax Act (Amendm ent or T hird Scbedule)

Regulations, 1995

IN eltercise of the powers conferred by section 61 of the Value

Added Tu Act . 1994, herei nafter referred tu as "the Act", the M inister

of Finance has made the follow ing regulations:-

I . (I) These regu lations may be cited as the Va lue Added TIllt

Act (Ame ndment of Th ird Schedule) Regulations, 1995, which Third

Schedule is hereinafter being referred to in these: regulations as ~the

Schedule"'.

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

force on the ISI January, 1995 .

Malta Government Gazette — Legal Notice 1995 174 — 174 tal-1995 – Regolamenti tal-1995 li jemendaw it-Tielet Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud

Reg. 2 ....,... .... IOA — 174 tal-1995 – Regolamenti tal-1995 li jemendaw it-Tielet Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud Open official source

Immediately after item 10 of the Schedule there shall be added

the following ncw item:-

"'lOA. The importation of one private motor-vehicle

impaned by a Maltese: migrant (husband and wife counting as onc

person for the purposes hereof) who returns to res ide in Malta.

subject to such migran t satisfying the Comptroller of Customs that

(i) he has bcc:n residing outside Mal ta for an aggregate

of ten years during the period of fifteen years immediately

preceding his IlITival to take up residence in Mal ta; and

(ii) the motor-vehicle has been in his ownership for a

continuous period of at least silt months immediately before

his arrival to take up residence in Malta . provided that customs

charges alKVor fiscal charges to which such vehicle is normally

liable have been paid either in the COU ntry of origin or in the

country of departure and SUbject to the motor-vehicle being

imported within silt months of such migrant' s anival lo tllke

up res ide nce in Malta

Provided that, where any suc h motor-vehicle which is

imported free of Value Added TIllt is sold or disposed of by

such person for use in Malta, such lllOtor-\'ehicle shall be

deemed to be taken out of bond at the time of suc h sale or

disj».W and Value Added TIllt shall be payable thereon by

the person who becomes the owner thereof."' .

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174 tal-1995

Statutory Text (2 Articles)

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