422 tal-2013 - Regolamenti tal-2013 li jemendaw il-Ħames Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud (Emenda Nru. 2)

L.N. 422 of 2013

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule)

(Amendment No. 2) 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) (Amendment No. 2) 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".

Paragraph (1) of item 2 of Part Five of the Schedule shall

be amended as follows

(a)

in paragraph (c) thereof, for the words "except in

family packs.", there shall be substituted the words "except

in family packs;"; and

(b) immediately after paragraph (c) thereof, there shall

be added the following new paragraph

"(d) yogurt or similar products.".

€0.09