The Territory of the Community (Amendment) Regulations, 2012

L.N. 94 of 2012

ADMINISTRATIVE JUSTICE ACT

(CAP. 490)

Refund of Value Added Tax To Taxable Persons Not Established in

The Territory of the Community (Amendment) Regulations, 2012

IN exercise of the powers conferred by article 21 of the

Administrative Justice Act, the Minister for Justice, Dialogue and the

Family has made the following regulations:-

(1)

The title of these regulations is the Refund of Value

Added Tax To Taxable Persons Not Established in Malta But

Established In The Territory of the Community (Amendment)

Regulations, 2012 and these regulations shall be read and construed

as one with the Refund of Value Added Tax To Taxable Persons Not

Established in Malta But Established In The Territory of the

Community Regulations, hereinafter referred to as "the principal

regulations".

(2) These regulations shall come into force on the 1st April,

2012.

The words "Value Added Tax Appeals Board" in regulation

5(2) of the principal regulations shall be substituted by the words

"Administrative Review Tribunal".

€0.09