418 tal-2012 (ln_2012_418) | MT

Malta Government Gazette — Legal Notice 2012 418 · Gazzetta tal-Gvern ta’ Malta Nru. 18,995 - 30.11.2012 — 418 tal-2012 – Regolamenti tal-2012 li jemendaw it-Tieni Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

Preamble — 418 tal-2012 – Regolamenti tal-2012 li jemendaw it-Tieni Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud Open official source

L.N. 418 of 2012

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act

(Amendment of Second Schedule) Regulations, 2012

IN virtue of the powers conferred by articles 6 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 2012 418 · Gazzetta tal-Gvern ta’ Malta Nru. 18,995 - 30.11.2012 — 418 tal-2012 – Regolamenti tal-2012 li jemendaw it-Tieni Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

Reg. 1 Citation and commencement. — 418 tal-2012 – Regolamenti tal-2012 li jemendaw it-Tieni Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud Open official source

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

Act (Amendment of Second Schedule) Regulations, 2012, and these

regulations shall be read and construed as one with the Second

Schedule to the Value Added Tax Act, which Second Schedule is

hereinafter in these regulations referred to as "the Schedule".

(2) These regulations bring into force the provisions of

Council Directive 2010/45/EU of the 13th July 2010 amending

Council Directive 2006/112/EC.

(3) These regulations shall come into force on the 1st January

2013.

Malta Government Gazette — Legal Notice 2012 418 · Gazzetta tal-Gvern ta’ Malta Nru. 18,995 - 30.11.2012 — 418 tal-2012 – Regolamenti tal-2012 li jemendaw it-Tieni Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

Reg. 2 Amends item 17 of the Schedule. — 418 tal-2012 – Regolamenti tal-2012 li jemendaw it-Tieni Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud Open official source

In sub-paragraph (2)(e) of item 17 of the Schedule, for the

words "involving work on those goods" there shall be substituted the

words "involving valuations of, or work on, those goods".

€0.09

418 tal-2012

Statutory Text (3 Articles)

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