436 tal-2004 - Regolamenti tal-2004 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 3) (ln_2004_436) | MT

Malta Government Gazette — Legal Notice 2004 436 — 436 tal-2004 - Regolamenti tal-2004 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 3)

Preamble — 436 tal-2004 - Regolamenti tal-2004 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 3) Open official source

L.N. 436 of 2004

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Eighth Schedule) (No. 3)

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>

Malta Government Gazette — Legal Notice 2004 436 — 436 tal-2004 - Regolamenti tal-2004 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 3)

Reg. 1 Title. — 436 tal-2004 - Regolamenti tal-2004 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 3) Open official source

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

(Amendment of Eighth Schedule) (No. 3), 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) Regulation 2 shall be deemed to have come into force

on 1st May, 2004.

Malta Government Gazette — Legal Notice 2004 436 — 436 tal-2004 - Regolamenti tal-2004 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 3)

Reg. 2 Amends item 3 of the Schedule. — 436 tal-2004 - Regolamenti tal-2004 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 3) Open official source

In paragraph (d) of item 3 of the Schedule, for the words

“1704.90.95” there shall be substituted the words “1704.90.55”.

Malta Government Gazette — Legal Notice 2004 436 — 436 tal-2004 - Regolamenti tal-2004 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 3)

Reg. 3 Adds new item 7 to the Schedule. — 436 tal-2004 - Regolamenti tal-2004 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 3) Open official source

Immediately after item 6 of the Schedule there shall be added

the following new item 7>–

“7.

Works of art, collector’s items and antiques as defined

5%

in paragraphs 1, 2 and 3 of Part Two of the Fourteenth

Schedule to the Act.”.

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

436 tal-2004 - Regolamenti tal-2004 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 3)

Statutory Text (4 Articles)

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