Value Added Tax (Forms) (Amendment) Regulations, 2011

L.N. 37 of 2011

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Forms) (Amendment) Regulations, 2011

IN exercise of the powers conferred by articles 27(3) 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 Citation and

(Forms) (Amendment) Regulations, 2011, and these regulations shall commencement.

be read and construed as one with the Value Added Tax (Forms) S.L. 406.09

Regulations, hereinafter referred to as "the principal regulations".

(2) These regulations shall deemed to have come into force on

1st January, 2011.

(1) The Fourth Schedule to the principal regulations Substitutes the

shall be substituted by the Schedule set out in the Schedule to these Fourth

to the principal

regulations.

regulations.

(2) The provisions of the Fourth Schedule to the principal

regulations prior to its substitution by sub-regulation (1) of this

regulation shall continue to apply to returns relative to a reporting tax

period that ended on the 31st December 2010 or before.

(3) References to the Fourth Schedule of the principal

regulations shall, with respect to returns relative to a reporting tax

period that ended on the 31st December 2010 or before, be construed

as references to the said Fourth Schedule prior to its substitution by

sub-regulation (1) of this regulation.

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