Value Added Tax (Amendment of First Schedule) Regulations,

L.N. 489 of 2004

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of First Schedule) Regulations,

IN exercise of the powers conferred by articles 5(3) 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

(Amendment of First Schedule) Regulations, 2004, and shall be read

and construed as one with the First Schedule to the Value Added Tax

Act, hereinafter referred to in these regulations as “the Schedule”.

(2) This regulation shall be deemed to have come into force

on 25th November, 2004.

In the Second column of the Schedule, immediately after the

words “unleaded petrol and diesel (gas) oil,” there shall be added the

word “kerosene,”.

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