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

3 Articles / Provisions · Malta
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Statutory Text (3 Articles)

Malta Government Gazette — Legal Notice 2016 43 · Gazzetta tal-Gvern ta’ Malta Nru. 19,531 – 02.02.2016 — 43 tal-2016 - Regolamenti tal-2016 li jemendaw it-Tmien Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 43 of 2016

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act

(Amendment of Eighth Schedule) Regulations, 2016

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:-

Malta Government Gazette — Legal Notice 2016 43 · Gazzetta tal-Gvern ta’ Malta Nru. 19,531 – 02.02.2016 — 43 tal-2016 - Regolamenti tal-2016 li jemendaw it-Tmien Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

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

Act (Amendment of Eighth Schedule) Regulations, 2016, 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 come into force with effect from

1st January 2016.

Malta Government Gazette — Legal Notice 2016 43 · Gazzetta tal-Gvern ta’ Malta Nru. 19,531 – 02.02.2016 — 43 tal-2016 - Regolamenti tal-2016 li jemendaw it-Tmien Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

Immediately after item 10 of the Schedule, there shall be

added the following new item

"11.

Use of sporting facilities.

7%"

€0.09

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