123 tal-2007 - Regolamenti tal-2007 li jemendaw it-Tmien Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud
Statutory Text (4 Articles)
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>
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”.
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)<
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