Value Added Tax Act (Cap. 406)
Value Added Tax Act (Cap. 406), article 85
85.* (1) The provisions of the Customs and Excise Tax Act †
shall continue to apply fully with respect to any importation a nd
any provision of services and supply of goods made before 1
January 1999 and with respect to anything required to be done o r
not to be done under that Act before that date subject to the
provisions of the other articles of this Part.
Cap. 341.(2) The provisions of the Expenditure Levy Act and of the
Value Added Tax Act, 1994, ‡ shall continue to apply to the extent
that they were applicable immedia tely before the 1 January 1999 .
Interpretations of
certain contracts.
Amended by:
X. 2003.45, 46.
Substituted by:
II. 2004.67.
Amended by:
IV . 2011.77.
Cap. 395.
Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.