345 tal-2013 - Regolamenti tal-2013 li jemendaw il-Ħames Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 345 of 2013

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule)

Regulations, 2013

BY virtue of the powers conferred by articles 9 and 75 of the

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

following regulations:-

The title of these regulations is the Value Added Tax Act

(Amendment of Fifth Schedule) Regulations, 2013, 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".

Item 2 of Part Two of the Schedule shall be substituted by

the following

"2. The supply by persons licensed under the Insurance

Business Act or the Insurance Intermediaries Act, of insurance

and reinsurance transactions, including related services, in

respect of which they are so licensed, where those services are

specific to and essential for the provision of insurance or re-

insurance transactions.".

€0.09