ACT No. XLIII of 2014 AN ACT to amend the Value Added Tax Act, Cap. 406.

I assent.

M ARIE L OUISE

(L.S.)

C OLEIRO P RECA

President

19th December, 2014

ACT No. XLIII of 2014

AN ACT to amend the Value Added Tax Act, Cap. 406.

BE IT ENACTED by the President, by and with the advice and

consent of the House of Representatives, in this present Parliament

assembled, and by the authority of the same, as follows:-

(1) The short title of this Act is the Value Added Tax Short title and

(Amendment) Act, 2014 and this Act shall be read and construed as commencement.

one with the Value Added Tax Act, hereinafter referred to as "the Cap. 406.

principal Act".

(2) This Act shall come into force on the 1st January 2015.

In paragraph (c) of sub-article (4) of article 22 of the Amendment of

principal Act, immediately after the words "or as exempt with credit article

principal Act.

supplies" there shall be added the words "or supplies taxed outside

Malta which if made in Malta would have been treated as exempt

without credit supplies".

Passed by the House of Representatives at Sitting No. 223 of the

16th December, 2014.

A NĠLU F ARRUGIA

Speaker

R AYMOND S CICLUNA

Clerk of the House of Representatives