Regul ations, (997 (ln_1997_43) | MT

Malta Government Gazette — Legal Notice 1997 43 — Regul ations, (997

L.N.4Jof 1m

VALUE ADDED TAX ACT, 1994

(ACT NO. xu 010' 1994)

Value Added Tax Act (Amendment ofFin.h Scbedule)

Regul ations, (997

IN exercise of the powers conferred by section 6 1 of the Value

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

for Economic Affairs and Finance has made the following regulations:-

J. ( I) These regulations may be ci ted as the Value Added Tax

Act (Amendment of Fifth Schedule) Regulations. 1997 and shall be

read and construed as one with the Fifth Schedule in the Act.

(2)

These regulations shall come into force on the 1st April,

1997.

Malta Government Gazette — Legal Notice 1997 43 — Regul ations, (997

Immediately after sub-paragraph (b) (ii) o f paragraph (I) of

item I of the Fifth Schedule there shall be added the following new

subparagrnph:-

"(iii) the supply of food which forms part of pre-booked

accommodation and catering as specified in regulation 2 of the

Value Added Tax (Accommodation and Beverages in Licensed

Premises for Tourist Accommodation) Regulations. 1997.".

J . Immediately after paragraph ( I) of item 3 the Fifth Schedule

there shall be added the followi ng

"Provided that the provisions of this item shall not apply to

the supplies specified in regulation 2 excluding beverages. of the

Value Added Tax (Accommodation and Beverages in Licensed

Premises for Tourist Accommodation) Regulations. 1997:·.

I'retllc _ P,iNlr

Gazzetta tal-Gvern ta' Malta — Avviż Legali 1997 43 — mat l·Att dw a r Taxxa fuq iI-Valur M iijud

Minn ufih warn il-paragrafu ( I) tal-part ita 3 tal- Hames Skeda

ghandu jidhol dan Ii gej

" IUla id-dispozizzjonijiet la' din il. panita m'ghandhomx

japplikaw ghall- provvisti speCifikati fi r-regolamenti 2 esklui xorb,

tar-Regolamenti ta ' 1-1997 dwar Taxxa fuq iI-Valur Miijud

(Akkommod azzjoni u Xorb f'Fondi L icenzjati gha t

Akkommodazzjoni Turistika)." .

Regul ations, (997