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Value Added Tax Act (Cap. 406) Value Added Tax (Fourteenth Schedule Amendment) (No. 2) Regulations, 2010 (L.N. 73 Of 2010 )

VALUE ADDED TAX ACT (CAP. 406)Value Added Tax (Fourteenth Schedule Amendment) (No. 2)Regulations, 2010

IN virtue of the powers conferred by articles 57 and 75 of the Value Added Tax Act, the Minister of Finance, the Economy and Investment has made the following regulations:

Citation and commencement.

Amends item 2 of Part

Three of the Schedule.

( 2 ) T h e s e r e g u l a t i o n s s h a l l b r i n g i n t o f o r c e t h e provisions of paragraph 2 of article 1 of Council Directive
2008/117/EC of the 16th December 2008 amending Council
Directive 2006/112/EC.
(3) These regulations shall be deemed to have come into force on the 1st January, 2010.

“However, the foregoing does not apply to supplies of services in respect of which VAT is payable by the customer pursuant to article 20(2)(b) of the Act.”.