ln_1997_42

Regulations, 1997

3 Articles / Provisions · Malta

Open official source Machine-readable Markdown (.md)

Statutory Text (3 Articles)

Malta Government Gazette — Legal Notice 1997 42 — Regulations, 1997

Slippiimem lOi-Gazzeua tai-Gvern u/' Maim. NfII. /6,434. 25 la ' MaTVl, 1997

A.L. 42 ta'l-lm

VALUE ADDED TAX ACT, 1994

(ACT NO. x:n OF 1994)

Value Added Tax (DedUctiOIlS) (Amendment) (No. 2)

Regulations, 1997

IN exercise of the powers conferred by subsections (2) and (3) of

section25 and sections 28 and 61 of the Value Added Tax Act, 1994,

herciuJftcr referred to as "the Act" , the Minister for Economic Affairs

and Finance has made the following regulations:-

Malta Government Gazette — Legal Notice 1997 42 — Regulations, 1997

( I ) These regulations may be cited as the Value Added Tax ~

(Deductions) (Arnendment)(No. 2) Regulations, 1997 and shall be read

and co nstru ed as one with the Val ue Added Tax ( Ded uctions) L.N . IOlofl W4.

Regulation5, 1994, hereinafter referred to as "dH: principal regulations".

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

. . . . . . . ,.1-

Malta Government Gazette — Legal Notice 1997 42 — Regulations, 1997

Regulation 6 of the principal regulations shall be amended as 6 of tho pntIClJIOi

fol1ow~ : -

"!PII"'.

(a) immediately after item (vii) of sub-paragraph (a) of

paragraph (1) thereof, there shall be added the following new item

"(viii) beverages as specified in regulation 2 of the

Value Added Tax (Accommodation and Beverages in LN.l9ofl!m.

Licensed Premises for Touri st Accommodation) Regulations,

1997''''

• • and

(b) for the introductory paragraph of paragraph (2) thereof.

there shall be substituted the following

"(2)

The provi sio ns of ite ms ( i) to (vi i) of sub-

paragraph (a) of paragraph (I)ofthis regulation shall not apply

to:" ,