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

L.N. 446 of 2007

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Eighth Schedule)

(No. 2) Regulations, 2007

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 Eighth Schedule) (No. 2) Regulations, 2007 and these

shall be read and construed as one with the Eighth Schedule to the Value

Added Tax Act, which Eighth Schedule is hereinafter in these regulations

referred to as “the Schedule”.

In item 2 of the Schedule, for the words “in accordance with

Article 12 of Directive 77#388#EEC” there shall be substituted the words

“in accordance with Article 102 of Council Directive 2006#112#EC”.

Immediately after item 9 of the Schedule, there shall be added

the following new item>–

“10. Admission to museums, art exhibitions,

concerts and theatres. …………………………5%”.

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

Lm0.04 (€0.09)