ln_2003_375

Regulations, 2003

3 Articles / Provisions · Malta

Open official source Machine-readable Markdown (.md)

Statutory Text (3 Articles)

Malta Government Gazette — Legal Notice 2003 375 — Regulations, 2003

L.N. 375 of 2003

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Eighth Schedule)

Regulations, 2003

IN exercise of the powers conferred by paragraph (c) of article 19

and article 75 of the Value Added Tax Act, hereinafter referred to as

“the Act”, the Minister of Finance and Economic Affairs has made the

following regulations>–

Malta Government Gazette — Legal Notice 2003 375 — Regulations, 2003

(1) The title of these regulations is the Value Added Tax

(Amendment of Eighth Schedule) Regulations, 2003, and shall be read

and construed as one with with the Eighth Schedule to the Value Added

Tax Act, which Eighth Schedule is hereinafter being referred to in these

regulations as “the Schedule”.

(2) These regulations shall come into force on 1 December,

2003 and shall cease to have effect after the 31st March, 2004.

Malta Government Gazette — Legal Notice 2003 375 — Regulations, 2003

Immediately after the words “Supply of electricity.” there

shall be added the following paragraph>–

Second Column

First Column

Rate

Description of Supplies#Importations

5% of the

“The goods specified in the Customs

taxable

value as

Tariff contained in the First Schedule to

the Import Duties Act under subheadings certified by such

valuers as may be

8903.91.99.00 and 8903.92.99.00.

approved by the

Minister.”.

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press