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234 tal-2009 - Regolamenti ta’ l-2009 li jemendaw il-Ħames Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud

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Malta Government Gazette — Legal Notice 2009 234 — 234 tal-2009 - Regolamenti ta’ l-2009 li jemendaw il-Ħames Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 234 of 2009

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Fifth Schedule) Regulations,

IN virtue of the powers conferred by articles 8 and 75 of the

Value Added Tax Act, the Minister of Finance, the Economy and

Investment has made the following regulations

Malta Government Gazette — Legal Notice 2009 234 — 234 tal-2009 - Regolamenti ta’ l-2009 li jemendaw il-Ħames 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 Fifth Schedule) Regulations, 2009 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”.

Malta Government Gazette — Legal Notice 2009 234 — 234 tal-2009 - Regolamenti ta’ l-2009 li jemendaw il-Ħames Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud

In subparagraph (a) of item 3 of Part Five of the

Schedule, immediately after the number “3002” there shall be

inserted the words “(except for items falling under sub-headings

3002.20.00.00 and 3002.30.00.00)”.

€0.09

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