Cap. 406 Art. 71Repayment of tax in certain cases.

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 them outside Malta;

(b) tax paid on the supply of goods that are exported by the persons acquiring them in the framework of their humanitarian, charitable 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 specified in the regulations.