MT
383 tal-2016
Statutory Text (3 Articles)
L.N. 383 of 2016
VALUE ADDED TAX ACT
(CAP. 406)
Value Added Tax Act (Amendment of Fifth Schedule)
(Amendment No. 2) 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:-
The title of these regulations is the Value Added Tax Act
(Amendment of Fifth Schedule) (Amendment No. 2) 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".
In paragraph (6) of item 3 in Part Two of the Schedule, for
the words "Provided further that investment schemes shall refer to
"collective investment schemes" as defined under the Investment
Services Act and "retirement schemes" as defined under the Special
Funds (Regulation) Act." there shall be substituted the following
"Provided further that investment schemes shall refer to
"collective investment scheme" as defined under
the Investment Services Act;
"retirement scheme"
as
defined
under
the
Retirement Pensions Act;
"securitisation vehicle" as defined under the
Securitisation Act; and
"authorised reinsurance special purpose vehicle" as
defined in the Re-Insurance Special Purpose Vehicle
Regulations.".
€0.09