Value Added Tu (Travel Agents) (AmeIldmeot) Regula tions, (ameildmeot)

LN. 41 of 1997

VALUE ADDED TAX ACf, 1994

(ACT NO. XU OF 1994)

Value Added Tu (Travel Agents) (AmeIldmeot) Regula tions,

IN exercise of the powers conferred by sections 19,46 and 61 of

the Value Added Tax Act, 1994, hereinafter referred to as "the Act

H

•

the Minister for Economic Affairs and Finance has made the following

regulations: -

I . ( I) These regulations may be ciled as the Value Added Tax

(Travel Agents) (Amendment) Regulations, 1997 ,and shall be read and

construed as one with the Value Added Tax (Travel Agents) Regulntion s.

1994, hereinafter referred to as "the principal regulations".

(2) These regulations shall come into force on the 1st April.

1997 .

Immediately after regulation 3 of the principal regulations .

there shall be added the following proviso

"Provided that when one or more designated services is

sup pli ed toge ther with accommodation or with pre-booked

accommodation and catering as specified in regulation 2, excluding

beve rages. of the Value Added Tax (Accommodation and

Beverages in Licensed Premises for Tourist Accommodation)

Regulations. 1997. as pan of a single transaction , that supply of

designated service or services is to be treated as a single supply of

designated services.",

In item I of the Schedule to the principal reg ulation s,

immediately after the words "Accommodation in Malia" there shall be

added the words". bu t excluding accomm odation and pre-booked

accommodation and catering as specified in regulation 2 of the Value

Added Tall (Accommodation and Beverages in Licensed Premises for

Tourist Accommodation) Regulations. 1997,",

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