Value Added Tax Act (Amendment of Third Schedule)

L.N. I,., vi 1996

VALUE ADDED TAX ACI',I994

(ACI' NO. XD OF 1994)

Value Added Tax Act (Amendment of Third Schedule)

(No. 2) Regulations, 1996

IN exercise of the powers conferred by subsection 61 of the Value

Added Tax Act, 1994, hereinafter referred to as ·"the Act", the Minister

or Finance has made the following regulations:-

I. (I) These regulations may be cited as the Value Added Tax Quli" .......

Act (Amendment of Third Schedule) (No. 2) Regulations, 1996, which """,_"""mem.

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 1st January, 1996.

( I) Dawn ir-regolamenti j islghu jissejhu r- Regolamenli la' TIId~, IIidu

l- l 996li Jemendaw il-Tielel Skeda li tinsab ma' I-All dwar it-Tau.a fn-tdllo.

fu q il-ValuT Mizj ud (Eme nda Nru. 2) liema Tielel Skeda qeg hda

haw nhckk izjed 'il quddiem fdawn ir-regolame nti tisseiiah "J-Iskeda" .

(2) Daw n ir-regolamenti ghandhom jilqiesu li bdew isehhu

n·1 la' Jannar.I996.

2, Minnufih wara I-panila lOA la' I-Iskeda ghandha liidied il- Wd iI.I*'i" 100

panila gdida li gejja:-

"lOB. L-imponazzjoni la' vettuTa bi l-mulur privala wahda

importala minn persuna (iT-rageJ u I-mara jghoddu bhala persuna

wahda ghall-ghanijiel la' din il-partita) lijigi biexjoqghod f Malla,

b'dan illi dik il-persuna tissodisfa lil1-Kontrollur tad-Dwana illi

(i) jkollu fiI . pussess tieghu permess tar-residenza

mahrug lilu mill-Gvem skond is-subartikolu (i) la' \·anikolu

7 la ' I-Att dwar J-Immigrazzjoni ; u

(H) il· vettura bil-mutur kienet fiI-pussess lieghu ghaJ

zmien kontinwu la' mill-anqas sitl.llh ur li jigu minnufih qabe)

iJ-hrug ta' \-imsemmi permess , sakemm hlasijiel ta' dwana

u/jew hlasijiet fi skali li ghalihom tkun normalme nt soggetta

di k i) -venura jkunu thallsu Je w fiI-paiiiz la' origini Jew ft l-

pajjii tat-lIuq u bil-kondizzjoni li d ik il-vettura bil-mutur tigi

imponata fi i mien sitt XhUT mid-data tal-imsemmi pe .. uess

jew mid-data tal-wasla ta' dik il-persuna fMalta blc.x toqgbod

ghall-koll ox fMalta, skond llema data ligi I-utar tardiva

lida meta vettura bil-mutur bhal dik ligi importata kif

imsemmi qabel eienti mit-Taxxa fuq il-Valur Miijud tinbiegh

jew tinghata minn dik il-persuna u din biex lintuia fMalta,

dik il-vettunl bil-mutur titqies li nharget mid-depon fil-waqt

ta' dak il-bejghjew gI'Ioti taghha ut-Tun fuq il-ValurMii:jud

ghandha tithallu l'uqha mill-persuna li ssir is-sid taghha, ...

Immediately after item lOA of the Schedule there shall be Adds item 10810

added the following new item:-

" l OB. The importation of one private motor-veh icle

imponed by a person (husband and wife counting as one person

for the purposes hereof) who transfers his residence 10 Malta,

subject to such person satisfying the Comptroller of Customs that

0) he is in possession of a pennit of residence issued

to him by IheGovemment in tenns of subsection (1) of section

7 of the Immigration Act; and

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

continuous period of at least six months immediately before

the issue of the said pennil, provided that customs charges

and/or fiscal charges 10 which such vehicle is nonnally liable

have been paid either in the country of origin or in the country

of departure and subject to the motor-vehicle being imponed

within six months of the dale of Ihe said pennit or of such

person's arrival in Malta to take up residence, whichever date

is the later

Provided that. where any such motor-vehicle i. imported

as aforesaid free ofVa1oeAdded Tax and it is sold ordisposrd

of by such person for use in Malta. luch molor-vehicle shall

be deemed to be taken out of bond al the time of such sale or

disposal and Value Added Tax shall be payable IhCieon by

lhe person who becomes the owner thereof ....

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