73 tal-2010 - Regolamenti tal-2010 li jemendaw l-Erbatax-il Skeda li tinsab ma’ l-Att dwar it-Taxxa fuq il-Valur Miżjud (Emenda Nru. 2)

L.N. 73 of 2010

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Fourteenth Schedule Amendment) (No. 2)

Regulations, 2010

IN virtue of the powers conferred by articles 57 and 75 of the

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

Investment has made the following regulations

(1) The title of these regulations is the Value Added

Tax (Fourteenth Schedule Amendment) (No. 2) Regulations, 2010

and these shall be read and construed as one with the Fourteenth

Schedule to the Value Added Tax Act, hereinafter in these

regulations referred to as “the Schedule”.

(2) These regulations shall bring into force the

provisions of paragraph 2 of article 1 of Council Directive

2008/117/EC of the 16th December 2008 amending Council

Directive 2006/112/EC.

(3) These regulations shall be deemed to have come

into force on the 1st January, 2010.

In item 2 of Part Three of the Schedule, immediately after

the first paragraph there shall be inserted the following proviso

“However, the foregoing does not apply to supplies of

services in respect of which VAT is payable by the customer

pursuant to article 20(2)(b) of the Act.”.

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