Regulations, 2019

L.N. 302 of 2019

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Fifth Schedule No. 3)

Regulations, 2019

IN EXERCISE 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 No. 3) Regulations, 2019 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 Fifth Schedule".

Sub-item (1) of item 12 in Part Two of the Fifth Schedule

shall be substituted by the following

"(1) The provision of education or educational

research, vocational training or retraining, including

distance learning, by a government school or

institution, by the University of Malta, by a school or

institution registered under the Education Act, or by

any educational establishment recognized as such by

the Commissioner, or by any establishment recognized

for this purpose by the Minister responsible for

education.".

€0.09