334 tal-2006 - Regolamenti tal-2006 li jemendaw il-Ħames Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 334 of 2006

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Fifth Schedule Amendment) Regulations, 2006

IN virtue of the powers conferred by articles 9 and 75 of the Value

Added Tax Act, the Prime Minister and Minister of Finance has made

the following regulations>

The title of these regulations is the Value Added Tax (Fifth

Schedule Amendment) Regulations, 2006 and these shall be read and

construed as one with the Fifth Schedule to the Value Added Tax Act,

which Fifth Schedule is hereinafter in these regulations referred to as

“the Schedule”.

For item 3. (6) of Part Two of the Schedule, there shall be

substituted the following>

“(6) The supply of services consisting of the management

of any investment scheme by a person duly licensed or recognized

under the Investment Services Act, provided that these services

are limited to those activities that are specific and essential to the

core activity of the scheme.”.

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