234 tal-2009 - Regolamenti ta’ l-2009 li jemendaw il-Ħames Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud
Statutory Text (3 Articles)
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
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”.
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