140 tal-2013 - Regolamenti tal-2013 li jemendaw ir-Raba’ Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 140 of 2013

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fourth Schedule)

Regulations, 2013

IN virtue of the powers conferred by articles 8 and 75 of the

Value Added Tax Act, the Minister for Finance has made the

following regulations:-

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

Act (Amendment of Fourth Schedule) Regulations, 2013, and these

regulations shall be read and construed as one with the Fourth

Schedule to the Value Added Tax Act, which Fourth 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 be deemed to have come into force

on the 1st January 2013.

In the proviso to item 3 of the Schedule, for the words

"within thirty days from the date" there shall be substituted the words

"by the fifteenth day of the month following the date".

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