S.L. 406.6 Art. 2Interpretation.

In these regulations unless the context otherwise requires:

"Act" means the Value Added Tax Act;

"consular post" has the meaning assigned to it in the Diplomatic

Immunities and Privileges Act; "diplomatic mission" means an embassy or a high commission or any other entity as may be approved as a diplomatic entity by the Minister for Foreign Affairs; "fiscal receipt" means a fiscal receipt issued in terms of the Thirteenth Schedule to the Act; "international organisation" means an organisation, institute, agency, a regional office or branch of an international organisation or any other entity, whose status in Malta is governed by a host country agreement; "official residence" means the residence of an Ambassador, a High Commissioner or a Head of an international organisation; "resident official" means an official residing in Malta who is accredited either to a diplomatic mission, a consular post or an international organisation and who is in possession of a current identity card issued by the Ministry for Foreign Affairs and who falls within the categories listed in the relative provisions of the Diplomatic Immunities and Privileges Act, but excludes an official who is a Maltese national or a person recruited locally who is ordinarily resident in Malta; "supplies of goods and services" means goods and services purchased locally from taxable persons registered under article 10 of the Act and in respect of which a fiscal receipt has been issued;

"tax" means the value added tax chargeable on supplies of goods and services in terms of the provisions of the Act.

*see regulation 1(3) of these Regulations, as originally promulgated. Schedule I; and

(b) resident officials under the terms and conditions of Schedule II: Provided that:

(i) the supply of motor vehicles to diplomatic missions, consular posts and international organizations and to resident officials shall be considered as exempt with credit supplies listed in Part One of the Fifth Schedule to the Act; and

(ii) the intra-Community acquisition of motor vehicles by diplomatic missions, consular posts and international organizations and by resident officials shall be considered as exempt acquisitions listed in Part Three of the Fifth Schedule to the Act: Provided further that, where there is a bilateral agreement of reciprocity between Malta and any other country which regulates the refund or exemption of the tax, then the provisions of that agreement shall prevail over these regulations.