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

L.N. 448 of 2007

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Twelfth Schedule Amendment) Regulations,

IN virtue of the powers conferred by articles 50(5) 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 (Twelfth

Schedule Amendment) Regulations, 2007 and these shall be read and

construed as one with the Twelfth Schedule to the Value Added Tax

Act, which Twelfth Schedule is hereinafter in these regulations referred

to as “the Schedule”.

In item 6 of the Schedule, for the words “or the appropriate

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

“or the appropriate provisions of Council Directive 2006#112#EC”.

In item 7 of the Schedule, for the words “or the appropriate

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

“or the appropriate provisions of Council Directive 2006#112#EC”.

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

Lm0.04 (€0.09)