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Maltese Laws |
VALUE ADDED TAX ACT (CAP. 406)
Value Added Tax Act (Amendment of Eighth Schedule) (No. 2) Regulations, 2003
Citation and commencement.
Adds new paragraph to the Schedule.
IN exercise of the powers conferred by paragraph (c) of article 19 and article 75 of the Value Added Tax Act, hereinafter referred
to as “the Act”, the Minister of Finance and Economic Affairs has made the following regulations>–
1. (1) The title of these regulations is the Value Added Tax (Amendment of Eighth Schedule) (No. 2) Regulations, 2003, and shall
be read and construed as one with with the Eighth Schedule to the Value Added Tax Act, which Eighth Schedule is hereinafter being
referred to in these regulations as “the Schedule”.
(2) These regulations shall come into force on the 1st
December, 2003 and shall cease to have effect after the 31st March,
2004.
2. Immediately after the words “Supply of electricity.” there shall be added the following paragraph>–
First Column | Second Column |
Description of Supplies#Importations | Rate |
“Yachts and other vessels for pleasure or sport specified in the Customs Tariff contained in the First Schedule to the Import Duties Act under subheadings 8903.91.10.00, 8903.91.99.00, 8903.92.10.00 and 8903.92.99.00 in Chapter 89. | 5% of the taxable value as certified by such valuers as may be approved by the Minister.”. |
Revokes L.N. 375 of 2003
.
3. The Value Added Tax Act (Amendment of Eighth Schedule) Regulations, 2003 published by Legal Notice 375 of 2003 are hereby being revoked.
Ippubblikat mid-Dipartiment ta’ l-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta
Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press
Prezz 2ç – Price 2c
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URL: http://www.worldlii.org/mt/legis/laws/vata406vataoes2r2003384o2003700