Value Added Tax (S upplies or Goods a nd Services)

L.N. 170 01 tJ96

VAL UE ADDED TAX ACT, 1994

(ACT NO. XII OF 1994)

Value Added Tax (S upplies or Goods a nd Services)

(Amendmenl) Regulatio ns , 1996

IN exercise of the powers conferred by subsection (2) of section 7,

subsection (5) of section 9 and paragraph (d) of section 61 of the Value

Added Tax Act, 1994, herei nafter referred 10 as "the Act". the Minister

of Finance has made the following regulations:-

I. ( I) These regulations may be cited as the Value Added Tax

(Supplies of Goods and Services) (Amendment) Regulations, 1996 and

shall be read and conslrued as one wi th the Value Added Tax (Supplies

of Goods and Services) Regulations, 1994. hereinafler referred to as

'"the principal regulations".

(2) These regulations shall be deemed to have come into

force on the I SI January, 199.5.

ta' 1- 1996 li jemendaw ir-Regolamenti dwar Taxxa fuq il-Valur r ..... M .

Miijud (Provvista ta' Oggelti u Servizzi) u ghandhom jinqraw u

jiftehmu haga waMa mar.Regolamenti ta' 1·1994 dwar Taxxa fuq

il-Valur Miijud (Provvisla ta' Oggetti u Servizzi), hawnhekk iijed

'i l quddiem imsejha "ir-regolamenti principali".

A.L. 96111' 1- 1990(.

(2) Dawn ir-regolamenti ghandhomjitqiesu li bdew isehhu

n- I ta' laonar, 1995.

" ......

In regulation 13 of the principal regulations. for the words "as

having made a supply of services"there shall be substituted the words

'"as having made a supply of goods".

In the Malkse texl of regulation 19 of the principal regulations.

forthe words "provvista la' oggelli ." there shall be substituted the words

"provvisla ta' servizzi:·.

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