ln_2011_379

Regulations, 2011

3 Articles / Provisions · Malta

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Statutory Text (3 Articles)

Malta Government Gazette — Legal Notice 2011 379 — Regulations, 2011

L.N. 379 of 2011

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule)

Regulations, 2011

IN exercise of the powers conferred by articles 9 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 2011 379 — Regulations, 2011

The title of these regulations is the Value Added Tax Act

(Amendment of Fifth Schedule) Regulations, 2011, and these

regulations 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 2011 379 — Regulations, 2011

Sub-paragraph (a) of item 3 of Part Five of the Schedule

shall be substituted by the following

"(a) Chapter 30 except for items falling under sub-

headings 3001 and 3002 where the use of items under these sub-

headings is not for therapeutic or prophylactic purposes; 3005

and 3006.".

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