247 tal-2016 - Regolamenti tal-2016 li jemendaw il-Ħames Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 247 of 2016

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule)

Regulations, 2016

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:-

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

Act (Amendment of Fifth Schedule) Regulations, 2016, 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".

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

with effect from 1st January 2016.

Paragraph (5) of item 12 in Part Two of the Schedule shall

be substituted by the following

"(5) The supply of goods and services where the said

supply is connected with and essential for the supply of services

referred to in paragraphs (1), (2), (3) and (4) by the school,

institution, university, teacher or organisation, as the case may

be, supplying the said services, or supplied by any other

organisation recognised by the Commissioner as an organisation

which has similar objectives.".

€0.09