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ln_1995_171 MT

171 tal-1995

3 Artikel / Bestimmungen · Malta
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Gesetzestext (3 Artikel)

Malta Government Gazette — Legal Notice 1995 171 — 171 tal-1995 – Regolamenti tal-1995 li jemendaw it-Tieni Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 2)

l..N. 11 1 or 1995

VALUE ADDED TAX Acr, 1.994

(ACT NO. XU OF 1994)

Value Added Tax Act

(Amendment of Second Schedule)

(No. 2) Regulations. 1995

IN cxercise of the powers conferred by section 61 of the Value

Added Tax Act, 1994. hereinafter refcrred 10 as "the Act", the Minister

of Finance has made the foll owing regulations:-

Malta Government Gazette — Legal Notice 1995 171 — 171 tal-1995 – Regolamenti tal-1995 li jemendaw it-Tieni Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 2)

(I) These regul ations may be cited as the Val ue Added Tax

Act (A mendment of Second Schedule) (No. 2) Regulations, 1995.

which Second Schedule is hereinafter being re fcrred 10 in these

regulations as "the Schedule·'.

(2) These regulations shal l be deemed 10 have come inlo

foree on the I SI January, 1995.

Malta Government Gazette — Legal Notice 1995 171 — 171 tal-1995 – Regolamenti tal-1995 li jemendaw it-Tieni Skeda li tinsab ma' l-Att dwar Taxxa fuq il-Valur Miżjud (Emenda Nru. 2)

For paragraph (b)ofitem 13 thereof there shal l be substituted

the following

"(b) scheduled inter island sea trips supplied by authorised

earners, and other scheduled sea transport services recognised as

such by the Commissioner:".

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