Regulations, 2004

L.N. 250 of 2004

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Fifth Schedule)

Regulations, 2004

IN exercise of the powers conferred by articles 9 and 75 of

the Value Added Tax Act, hereinafter referred to as “the Act”, the

Prime Minister and Minister of Finance has made the following

regulations:-

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

Tax (Amendment of Fifth Schedule), Regulations, 2004 and shall commencement.

be read and construed as one with the Fifth Schedule to the Value

Added Tax Act, which Fifth Schedule is hereinafter referred to in

these regulations as “the Schedule”.

(2)

These regulations shall come into force on 1st May,

2004.

In Part One of the Schedule, immediately after item 11 Amends Part One

thereof there shall be added the following new item

of the Schedule

to the Act.

“The supply of goods for consumption on board

Supplies of

goods on

cruise liners where the place of taxation in terms of item 3

of the Third Schedule to the Act is deemed to be in Malta.”

3. In Part Two of the Schedule, immediately after item 14 Amends

of the Fifth

there shall be added the following new item

Schedule to the

Act.

“The supply of water services by a public

authority.”

4. For paragraphs (a) and (c) of item 1 of Part Five of the Substitutes

(a) and (c) of Part

Schedule there shall be substituted the following

Five of the

Schedule.

“ (a) Chapter 1 but excluding items falling under

subheadings 0101.10.10.00; 0106.11.00.00; 0106.12.00.00;

0106.19.90.00; 0106.20.00.00; 0106.31.00.00; 0106.32.00.00;

0106.39.90.00; 0106.90.00.00.

(c) Items falling under subheadings 0504.00.00.00;

0505.90.00.00; 0506.90.00.00; 0508.00.00.00; 0510.00.00.00;

0511.10.00.00;

0511.91.10.00;

0511.91.90.00;

0511.99.90.00 in Chapter 5.”

5. In paragraph (g) thereof the words “1515.90.15.20” shall

be deleted.

6. For paragraphs (h), (i) and (l) of item 1 of Part Five of the

Schedule there shall be substituted the following

“(h) Chapter 21 but excluding items falling under heading

2105.00 and subheadings 2106.90.20.00; 2106.90.98.33;

2106.90.98.37 and 2106.90.98.39.

(i) Subheadings 2202.90.10.10; 2202.90.91.00;

2202.90.95.00; 2202.90.99.00; 2209.00.11.00; 2209.00.19.00;

2209.00.91.00; 2209.00.99.00 in Chapter 22.

(l) Subheadings 3301.90.21.00; 3302.10.29.00;

3302.10.40.00; 3302.10.90.00 in Chapter 33.”

7. For paragraph (f) of item 3 of Part Five of the Schedule

there shall be substituted the following

“(f)

Subheading 5601.10.90.00 in Chapter 56.”

8. In paragraph (g) thereof, the words “Subheading

9004.90.10.10; ” shall be deleted and for the word “heading” there

shall be substitued the word “Heading”.

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