203 tal-1997
Statutory Text (3 Articles)
I_N. 203 of 1997
CUSTm,IS ANI) EXC ISt: TAX Aer. 1997
(ACT NO. XlI OF 19(7)
C ustoms and Escise T a.'( (Amendm ent of Third Schedul e)
(No.3) Regulations. 1997
IN e ~ercise of the powers conferred by section 75 of the Customs
arK! Excise Tax Act. 1997. hereinafter in these regul:lIions re ferred to
as "the AcC. the Minister of Finance and Commerce has mooe the
following regulations:-
I . (I) These regu lations may be cited as the Customs and Excise
Tax (Amendment of the Third Schedule) (No. 3) Reg ulations. 1997 .
whic h Third Schedule is hereinafter being referred to in these regulations
as "the Schedule" .
(2) Regulation 2 o f lhese regulations shall be deemed 10
ha\'e come into force on the 1st July . 1997 .
In subparagmph (a) of panlgmph( 1 )ofitem II of the Schedule.
afler lhe words -camping sile" there shall be added the wOfds -, but
e xcluding lhe provision of accommodation 10 foreigners enjoying
diplomatic pri vileges in Malta··,
For paragraph ( I) o f item 20 of the Schedule there shall be
SubSiiTuted the following
The provision of any serv ice by any government
"(I)
depanment and any other public authorit y but excluding the
provision of any service where the exemption is likely to cause
signilicant distonions of competition ....
Preu lc - Prin 2r