445 tal-2007 - Regolamenti tal-2007 li jemendaw il-Ħames Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud (Emenda Nru. 2)

L.N. 445 of 2007

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Fifth Schedule Amendment)

(No. 2) Regulations, 2007

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) (No. 2) Regulations, 2007 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”.

In paragraph (4) of item 12 in Part Two of the Schedule, for

the words “The supply of goods where the said supply is connected

with and essential for the supply of services referred to in paragraphs

(1), (2) and (3) of this item by the school, institution, university or

teachers, as the case may be, supplying the said services.”, there shall

be substituted the words “Any training in the arts which is provided by

an organisation accredited by the Register for the Accreditation in the

Training of the Arts”.

Immediately after paragraph (4) of item 12 in Part Two of the

Schedule there shall be added the following new paragraph>

item 12 in Part Two

“(5) The supply of goods where the said supply is connected

with and essential for the supply of services referred to in

paragraphs (1), (2), (3) and (4) of this item by the school, institution,

university, teacher or organisation, as the case may be, supplying

the said services.”.

In paragraph (2) of item 4 of Part Five of the Schedule,

immediately after sub-paragraph (b) there shall be added the following

new sub-paragraph>–

“(c)

the letting of space for artistic and cultural activities.”.

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