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ln_2007_123 MT

123 tal-2007 - Regolamenti tal-2007 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud

4 Articles / Provisions · Malta
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Malta Government Gazette — Legal Notice 2007 123 — 123 tal-2007 - Regolamenti tal-2007 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 123 of 2007

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Eight Schedule) Regulations,

IN virtue of the powers conferred by articles 19 and 75 of the

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

made the following regulations>

Malta Government Gazette — Legal Notice 2007 123 — 123 tal-2007 - Regolamenti tal-2007 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud

The title of these regulations is the Value Added Tax

(Amendment of Eight Schedule) Regulations, 2007 and these shall be

read and construed as one with the Eight Schedule to the Value Added

Tax Act, which Eight Schedule is hereinafter in these regulations referred

to as “the Schedule”.

Malta Government Gazette — Legal Notice 2007 123 — 123 tal-2007 - Regolamenti tal-2007 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud

Immediately after item 7 of the Schedule, there shall be added

the following new items 8 and 9>-

“8. Minor repairing of >

5%

(a) bicycles<

(b) shoes and leather goods<

(c) clothing and household linen (including mending

and alteration)<

Malta Government Gazette — Legal Notice 2007 123 — 123 tal-2007 - Regolamenti tal-2007 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud

Domestic care services such as home help and care

5%”.

of the young, elderly, sick or disabled.

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

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