Regulations, 2022

L.N. 140 of 2022

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax Act (Amendment of Second Schedule)

Regulations, 2022

IN EXERCISE of the powers conferred by article 75 of the Value

Added Tax Act, the Minister responsible for finance has made the

following regulations:-

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

Act (Amendment of Second Schedule) Regulations, 2022 and these

regulations shall be read and construed as one with the Second Schedule

to the Value Added Tax Act, hereinafter in these regulations referred to

as "the Second Schedule".

(2) The scope of these regulations is to transpose article 1(1) of

Council Directive (EU) 2019/2235 of 16 December 2019 amending

Directive 2006/112/EC on the common system of value added tax and

Directive 2008/118/EC concerning the general arrangements for excise

duty as regards defence efforts within the Union framework.

These regulations shall come into force on the 1 st July 2022.

(3)

Immediately after paragraph (c) of item 18(1) of the

Second Schedule, there shall be added the following new paragraph

"(d) The application by the armed forces of a Member

State taking part in a defence effort carried out for the

implementation of a European Union activity under the common

security and defence policy, for their use or for the use of the

civilian staff accompanying them, of goods which they have not

purchased subject to the general rules governing taxation on the

domestic market of an EU Member State shall be treated as an

intra-Community acquisition of goods for consideration, where

the importation of those goods would not be eligible for the

exemption provided for in paragraph (b) of item 9 of Part Four of

the Fifth Schedule.".

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