ln_2004_520

Regulations, 2004

3 Artikel / Bestimmungen · Malta

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Malta Government Gazette — Legal Notice 2004 520 — Regulations, 2004

L.N. 520 of 2004

VALUE ADDED TAX ACT

(CAP. 406)

Value Added Tax (Amendment of Fifth Schedule)

Regulations, 2004

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

Added Tax Act, hereinafter referred to as “the Act”, the Prime Minister

and Minister of Finance has made the following regulations:-

Malta Government Gazette — Legal Notice 2004 520 — Regulations, 2004

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

(Amendment of Fifth Schedule) Regulations, 2004, and shall be read

and construed as one with the Fifth Schedule to the Value Added Tax

Act, hereinafter referred to in these regulations as “the Schedule”.

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

force on the 1 st May, 2004.

Malta Government Gazette — Legal Notice 2004 520 — Regulations, 2004

In paragraph (1) of item 3 of the Part One of Schedule, after

the words “value added tax identification number” there shall be added

the words “in a Member State other than Malta”.

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press