9 tal-2018 – Regolamenti tal-2018 li jemendaw il-Ħames Skeda li tinsab mal-Att dwar it-Taxxa fuq il-Valur Miżjud

L.N. 9 of 2018

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act

(Amendment of Fifth Schedule) Regulations, 2018

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, 2018, 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 come into force on 1st January

2018.

In sub-paragraph (iv) of paragraph (e) of item 1(1) in Part

Two of the Schedule, for the words "or similar uses." there shall be

substituted the words "or similar uses;", and immediately thereafter

there shall be added the following new sub-paragraph

"(v) the letting to players of rooms or other spaces

lawfully designated for the playing of poker.".

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