64 tal-2015 - Regolamenti tal-2015 li jemendaw it-Tmien Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 64 of 2015

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Eighth Schedule)

Regulations, 2015

BY VIRTUE of the powers conferred by articles 19(2) 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 Eighth Schedule) Regulations, 2015, and these

regulations shall be read and construed as one with the Eighth

Schedule to the Value Added Tax Act, which Eighth Schedule is

hereinafter in these regulations referred to as "the Schedule".

(2) These regulations shall be deemed to have come into force

with effect from 1st January 2015.

In paragraph (b) in the first column of item 5 of the

Schedule, for the words "4909 and 4911.91.00." there shall be

substituted the words "4909 and 4911.91.00;", and immediately

thereafter ther shall be added the following new paragraph

"(c) audio books, books and similar printed matter, other

than books and similar printed matter referred to in paragraphs

(a) and (b) of this item, supplied on all physical means of

support which include, and are not limited to, a CD, DVD, SD-

card and USB, but which excludes all electronically supplied

services.".

€0.09