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MT · S.L. 406.12

Value Added Tax (Adjustments Relating (S.L. 406.12)

In force7 articlesText checked on 24 Oct 2026

Contents

  1. Art. 1 Citation and commencement.
  2. Art. 2 Definitions.
  3. Art. 3 Initial deduction.
  4. Art. 4 Adjustments.
  5. Art. 5 Period of adjustment.
  6. Art. 6 Retention of records.
  7. Art. 7 Additional records.