Value Added Tax Act (Cap. 406), article 71

71. The Minister may by regulations provide for the repayment by the Government, subject to such limitations, conditions and formalities as may be prescribed in the said regulations, of: (a) an amount not exceeding the tax chargeable on supplies made to non-taxable physical persons of goods exported by th em outside Malta; (b) tax paid on the supply of goods that are exported by the persons acquiring them in the framework of their humanitarian, charitabl e or teaching activities; (c) tax paid on supplies to, or intra-community acquisitions and importations by, persons or classes of persons eligible under such schemes as may be 48 CAP. 406.] VALUE ADDED TAX specified in th e regulations. PART IX Miscellaneous Validity of notices, etc.