Regulations, 2012

L.N. 38 of 2012

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule)

Regulations, 2012

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:-

The title of these regulations is the Value Added Tax Act

(Amendment of Fifth Schedule) Regulations, 2012, 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".

Paragraphs (c), (d) and the last paragraph in Item 11 of Part

One of the Schedule shall be substituted by the following paragraphs

"(c) special regular services consisting in the carriage of

school pupils and students to and from an educational

establishment recognised as such by the Commissioner;

(d) special regular services consisting in the carriage of

workers to and from their place of work.

In paragraphs (c) and (d) the term "special regular

services" has the meaning assigned to it in the Passenger

Transport Services Regulations or any other regulations

replacing those regulations.".

€0.09