MT
480 tal-2014 - Regolamenti tal-2014 li jemendaw il-Ħames Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud
Statutory Text (4 Articles)
L.N. 480 of 2014
VALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax Act (Amendment of Fifth Schedule)
Regulations, 2014
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 Citation.
(Amendment of Fifth Schedule) Regulations, 2014, 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 Cap. 406.
these regulations referred to as "the Schedule".
Item 11 in Part One of the Schedule shall be substituted by Substitutes item
11 of Part One
the following
of the Schedule.
"Transport
The supply of -
(a) transport by scheduled bus service consisting
of trips on scheduled routes.
For avoidance of doubt, "scheduled bus service"
shall mean public passenger transport services by an
operator contracted in terms of the provisions of regulation
68B of the Passenger Transport Services Regulations (S.L.
499.56), or any other regulations replacing those
regulations;
(b) scheduled inter-island sea transport of
passengers by authorised carriers and other scheduled sea
transport of passengers recognised as such by the
Commissioner.
For avoidance of doubt, "scheduled inter-island sea
transport of passengers" shall mean scheduled transport of
passengers between the islands of Malta and Gozo;
(c) special regular services consisting in the
carriage of school pupils and students to and from an
educational establishment recognised as such by the
Commissioner;
(d) special regular services consisting in the
carriage of workers to and from their place of work.
In paragraphs (c) and (d) the term "special regular
services" has the meaning assigned to it in the Passenger
Transport Services Regulations or any other regulations
replacing those regulations.".
€0.18