376 tal-2004 - Regolamenti tal-2004 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 2)

L.N. 376 of 2004

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Eighth Schedule)

(No. 2), Regulations, 2004

IN virtue of the powers conferred by articles 19 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 Tax Title and

commencement.

(Amendment of Eighth Schedule) (No. 2), Regulations, 2004, and shall

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

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

these regulations as “the Schedule”.

(2)

These regulations shall be deemed to have come into

st

force on 1 May, 2004.

Items 3, 4 and 5 of the Schedule shall be substituted by the Amends the Schedule.

following items 3 to 5 and immediately after item 5 thereof there shall

be added the following new item 6>-

Confectionery and other edible items

The goods falling under CN code in the Common Customs Tariff>

(a)

1207.30.90 and 1207.99.91<

(b)

1302.11.00< 1302.14.00< 1302.19.05<

1302.19.30<

1302.19.91< 1302.19.98< 1302.20.10 and 1302.20.90<

(c)

1503.00.19<

1517.90.93< 1520.00.00 and

1522.00.10<

(d)

1702.90.10< 1704.10.11< 1704.10.19< 1704.10.91<

1704.10.99< 1704.90.10< 1704.90.95< 1704.90.61<

1704.90.65< 1704.90.71< 1704.90.75 and 1704.90.81<

(e)

2006.00.10 and 2009<

(f)

family packs as defined in item 2(b) of Part Five of the

Fifth Schedule to the Act falling under CN codes

2105.00.10< 2105.00.91 and 2105.00.99<

(g)

2501.00.10<

(h)

3302.10.21.

Medical accessories

The goods falling under CN code in the Common Customs Tariff>

(a)

2905.45.00<

(b)

3001, 3002, 3005 and 3006<

(c)

3306 and solutions for contact lenses falling under CN code

3307.90.00<

(d)

3407.00.00<

(e)

3822.00.00< 3824.90.61 and 3824.90.62<

(f)

5601.10.10<

(g)

7015.10.00<

(h)

9001.30.00< 9001.40.41< 9001.40.49< 9001.40.80<

9001.50.41< 9001.50.49< 9001.50.80< 9004.90.10<

9004.90.90< 9021.21.10 and 9021.21.90.

Printed matter

The goods falling under CN code in the Common Customs Tariff>

(a)

4820.20.00<

(b)

Chapter 49 but excluding items falling under CN code

4905.10.00< 4906.00.00< 4907.00.10< 4907.00.90<

4908.10.00< 4908.90.00< 4909 and 4911.91.00.

Items for the exclusive use of the disabled>

(a) Raised toilet seats for use by disabled persons falling under

CN code 3924.90.90<

(b) pressure relief cushions for use by disabled persons falling

under CN codes 4014.90< 8714.20.00 and 9404.90<

(c) padded#inflatable toilet seats for use by disabled persons

falling under CN codes 4016.95.00 and 4016.99.98<

(d) pressure relief mattresses for use by disabled persons falling

under CN codes 6306.41.00< 6306.49.00< 9404.21 and 9404.29<

(e) white sticks for use by disabled persons falling under CN

code 6602.00.00<

(f) walking sticks and ferrules for use by disabled persons falling

under CN code 6603.90.00<

(g) gutter frames for use by disabled persons falling under CN

codes 7325.10< 7325.99< 7326.19< 7326.90 and 7907.00<

(h) hoists for use by disabled persons falling under CN

codes 8425.11.90 and 8425.19.91<

(i) platform lift#swimming pool lifters for use by disabled persons

falling under CN codes 8428.10.91 and 8428.20.99<

(j) chairlifts for use by disabled persons falling under CN code

8428.60.00<

(k) bath tub lifters for use by disabled persons falling under CN

code 8428.90.98<

(l) braille typewriters for use by disabled persons falling under

CN code 8469.12.00< 8469.20.00 and 8469.30.00<

(m) amplifiers for communication devices for people with

impaired hearing for use by disabled persons falling under CN

codes 8518.40.91 and 8518.40.99<

(n) children special walkers, prone standers and wheelchairs

(manual) for use by disabled persons falling under CN code

8713.10.00<

(o) wheelchairs (electrical) for use by disabled persons falling

under CN code 8713.90.00<

(p) car adaptation-handcontrols, swivel seats for use by disabled

persons falling under CN codes 9401.30.10 and 9401.30.90<

(q) toilets frames#surrounds for use by disabled persons falling

under CN code 9401.79.00<

(r ) special feeder chairs for use by disabled persons falling under

CN code 9402.90.00<

(s) lifts to get wheelchair into a car for use by disabled persons

falling under CN code 8428.90.98<

(t) mouthsticks for use by disabled persons falling under CN

code 9608.39.90<

(u) special seats#buggies#wheelchairs for use by disabled persons

falling under CN code 8713.10.00.”.

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