347 tal-2017

L.N. 347 of 2017

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act

(Amendment of Fifth Schedule) Regulations, 2017

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) Regulations, 2017, 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 sub-paragraph (b) of paragraph (2) of item 2 in Part Five

of the Schedule, for the words "of not less than 350 grams in weight."

there shall be substituted the words "of not less than 350 grams in

weight;", and immediately thereafter there shall be added the

following new sub-paragraph

"(c) food supplied in terms of item 9 of Part One of this

Schedule, where such food is served for consumption by any

person in the same establishment, shall be considered as food

supplied in the course of catering.".

€0.09