5 tal-1997 - Regolamenti tal-1997 li jemendaw ir-Regolamenti dwar Taxxa fuq il-Valur Miżjud (Tnaqqis)

L.N . 5 of 1997

VALUE ADDED TAX ACT , 1994

(ACT NO. XII OF 1994)

Value Added Tax (Deductions) (Amendment)

Regulations, 1997

[N exercise of the powers conferred by subsection (3) of section

25 and sections 28 and 61 of the Value Added Tax Act. 1994, hereinafter

referred toas .. the Act" • the Minister for Economic Affairs and Finance

has made the following rcgulations: -

These regulations may be cited as the Value Added Tax

(1)

(Deductions) (Amendment) Regulations, 1997 and shall be read and

cons trued as one with the Value Added Tax (Deductions) Regulations.

1994. hereinafter referred to as "the principal regu lations",

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

force on the 1st January. 1995.

For subpamgraph (e) of pamgrapb (2) of regulation 6 of the

principal regulations there shall be substitu ted the [ollowing

"Ce) motor vehicles designed mainly for the carriage of

goods with seating accommodation normally adjacent to the driver.

or with seating accommodation for nine persons or more, or which

are not normally suitable for the carriage of passengers.".