MT
ACT No. X of 1997 "Provided further that a temporary emphyteusis for not more AN ACT to amemi the Malta Freeports Act, Cap. 334.
Table of Provisions (9)
Statutory Text (9 Articles)
" "Income Tax Acts" means a collective reference to
the Income Tax Act and the Income Tax Management Act,
"ctXVIII
1994;".
ofl994.
I assent.
Amendment of
Dan I-Artjista' jissejjah I-Att ta' 1-1997lijemenda I-Att dwar Titolu fil-qosor.
il-Portijiet Hielsa ta' Malta, u ghandu jinqara u jiftiehem haga wahda
ma'l-Att dwar il-Portijiet Hielsa ta' Malta, hawnhekk i:i:jed 'il quddiem Kap.334
imsejjah "I-Art principali".
Is-subartikolu (I) ta' I-artikolu 2 ta' I-Att principali ghandu Em~ndata'
d kif' .
JigI emen at
geJ
(a) minnufih wara t-tifsira "accountant u uditur pubbliku
certifikat" u qabel it-tifsira "Awtorita" ghandha ti:i:died din it-tifsira
gdida Ii gejja
" "I-Atti dwar it-Taxxi" hija riferenza kollettiva ghall-
!p.123.
Art dwar it-Taxxa fuq I-Income u ghall-Att ta'1-1994 dwar 1-
I\ri1XiVm
,- . .
Amministrazzjoni tat-Taxxa;";
,,"1'1994
(b) fin-nota marginali Ii hemm biswit it-tifsira "dazju tad-
dwana" minflok il-kliem "Kap. 265." ghandhom jidhlu I-kliem
"Kap. 337,";
minflok it -tifsira "ligijiet tas-sisa" ghandu jidhol dan Ii gej:-
(c)
" "Iigijiet tas-sisa" tfisser
I-Att ta' 1-1993 dwar id-Dazju tas-Sisa fuq il-
AttXXIIta'I_1993.
Birra; u
I-Att ta' 1-1995 dwar Dazju tas-Sisa;";
AttXVI ta' 1-1995.
(d) fit-tifsira "taxxa fuq I-income" minflok il-kliem "dwar
Mghoddi mill-Kamra tad-Deputati fis-Seduta Nru. 72 tat-Tlieta,
it-Taxxa fuq I-Income." ghandhom jidhlu I-kliem "dwar it-Taxxa
27 ta' Mejju, 1997.
fuq I-Income, u I-Att ta' 1-1994 dwar I-Amministrazzjoni tat-
Taxxa." u fin-nota marginali Ii tinsab maghha ghandhomjiidiedu
I-kliem "Att XVIII ta' 1-1994.".
Emenda ta'
In subsection (5) of section 5 of the principal Act, for the
section 5 of the
words "by the Commercial Partnerships Ordinance," there shall be
principal Act.
substituted the words "by the Companies Act, 1995," and for the
Ugo MIFSUD BONNICI
(L.S.)
marginal note "Cap. 168." there shall be substituted the words "Act
President
XXV of 1995.".
29th May, 1997
Immediately after the proviso to paragraph (c) of subsection
Amendment of
section 6 of the
(1) of section 6 ofthe principal Act there shall be added the following
principal Act.
•
provlso:-
ACT No. X of 1997
"Provided further that a temporary emphyteusis for not more
AN ACT to amemi the Malta Freeports Act, Cap. 334.
than 'fifty years shall not be considered to be a title similar to
sale;" .
BE IT ENACTED by the President, by and with the advice and
consent of the House of Representatives, in this present Parliament
In subsection (6) of section 16 of the principal Act, for the Amendment of
assembled, and by the authority of the same, as follows:-
section 16 aCme
marginal note "Cap. 265." therein, there shall be substituted the words principal Act.
"Cap. 337.".
1. This Act may be cited as the Malta Freeports (Amendment)
Short title.
Act, 1997, and shall be read and construed as one with the Malta
In subsection (2) of secton 18 of the principal Act, for the Amendment of
Freeports Act, hereinafter referred to as "the principal Act".
section 18 oCthe
words "Income Tax Act ," wherever these occur, there shall be principal Act.
substituted the words "Income Tax Acts,", and the marginal notes "Cap.
Amendment of
2. Subsection (1) of section 2 of the principal Act shall be
section 2 of the
123." shall be deleted.
amended as follows
principal Act.
In section 20 of the principal Act for the words "Duty on Amendment
of
(a) for the marginal note to the definition of "customs duty"
section 20 of the
Documents Act," there shall be substituted the words "Duty on principal Act.
for the words "Cap. 265." there shall be substituted the words "Cap.
Documents and Transfers Act, 1993,", and for "Cap. 294." in the
337.";
xvn
marginal note therein, there shall be substituted the words "Act
of 1993.".
(b) for the definition of "excise laws" there shall be
substituted the following:-
In subsection (2) of section 25, for the words from Amendmentof
section 25 of the
" "excise laws" means
"Commercial Partnerships Ordinance" to "shall apply." there shall be principal Act.
substituted the words "Companies Act, 1995, and for the purposes of
the Beer (Excise Duty) Act, 1993; and
this subsection the provisions of sections 179 and 181 of the said Act
Act XXII of 1993.
shall apply.", and for "Cap. 168" in the marginal note therein, there
the Excise Duty Act, 1995;";
shall be substituted the words "Act XXV of 1995.".
Act XVI of 1995.
(c) in the definition of "income tax" for the words "Income
Tax Act;" there shall be substituted the words "Income Tax Act
and the Income Tax Management Act, 1994;" and the words "Act
XVIII of 1994." shall be added as a marginal note thereto; and
(d) immediately after the definition of "income tax" there
shall be added the following new definition
" "Income Tax Acts" means a collective reference to
the Income Tax Act and the Income Tax Management Act,
"ctXVIII
1994;".
ofl994.
I assent.
Amendment of
3. In subsection (5) of section 5 of the principal Act, for the
section 5 of the
words "by the Commercial Partnerships Ordinance," there shall be
principal Act.
substituted the words "by the Companies Act, 1995," and for the
Ugo MIFSUD BONNICI
(L.S.)
marginal note "Cap. 168." there shall be substituted the words "Act
President
XXV of 1995.".
29th May, 1997
4. Immediately after the proviso to paragraph (c) of subsection
Amendment of
section 6 of the
(1) of section 6 ofthe principal Act there shall be added the following
principal Act.
•
provlso:-
ACT No. X of 1997
"Provided further that a temporary emphyteusis for not more
AN ACT to amemi the Malta Freeports Act, Cap. 334.
than 'fifty years shall not be considered to be a title similar to
sale;" .
BE IT ENACTED by the President, by and with the advice and
consent of the House of Representatives, in this present Parliament
5. In subsection (6) of section 16 of the principal Act, for the Amendment of
assembled, and by the authority of the same, as follows:-
section 16 aCme
marginal note "Cap. 265." therein, there shall be substituted the words principal Act.
"Cap. 337.".
1. This Act may be cited as the Malta Freeports (Amendment)
Short title.
Act, 1997, and shall be read and construed as one with the Malta
6. In subsection (2) of secton 18 of the principal Act, for the Amendment of
Freeports Act, hereinafter referred to as "the principal Act".
section 18 oCthe
words "Income Tax Act ," wherever these occur, there shall be principal Act.
substituted the words "Income Tax Acts,", and the marginal notes "Cap.
Amendment of
2. Subsection (1) of section 2 of the principal Act shall be
section 2 of the
123." shall be deleted.
amended as follows
principal Act.
7. In section 20 of the principal Act for the words "Duty on Amendment
of
(a) for the marginal note to the definition of "customs duty"
section 20 of the
Documents Act," there shall be substituted the words "Duty on principal Act.
for the words "Cap. 265." there shall be substituted the words "Cap.
Documents and Transfers Act, 1993,", and for "Cap. 294." in the
337.";
xvn
marginal note therein, there shall be substituted the words "Act
of 1993.".
(b) for the definition of "excise laws" there shall be
substituted the following:-
8. In subsection (2) of section 25, for the words from Amendmentof
section 25 of the
" "excise laws" means
"Commercial Partnerships Ordinance" to "shall apply." there shall be principal Act.
substituted the words "Companies Act, 1995, and for the purposes of
the Beer (Excise Duty) Act, 1993; and
this subsection the provisions of sections 179 and 181 of the said Act
Act XXII of 1993.
shall apply.", and for "Cap. 168" in the marginal note therein, there
the Excise Duty Act, 1995;";
shall be substituted the words "Act XXV of 1995.".
Act XVI of 1995.
(c) in the definition of "income tax" for the words "Income
Tax Act;" there shall be substituted the words "Income Tax Act
and the Income Tax Management Act, 1994;" and the words "Act
XVIII of 1994." shall be added as a marginal note thereto; and
(d) immediately after the definition of "income tax" there
shall be added the following new definition
" "Income Tax Acts" means a collective reference to
the Income Tax Act and the Income Tax Management Act,
Act XVIII
1994;".
ofl994.
3. In subsection (5) of section 5 of the principal Act, for the
words "by the Commercial Partnerships Ordinance," there shall be
substituted the words "by the Companies Act, 1995," and for the
marginal note "Cap. 168." there shall be substituted the words "Act
XXV of 1995 ....
4. Immediately after the proviso to paragraph (c) of subsection Amendment of
. (1) of section 6 of the principal Act there shall be added the following principal Act.
•
provlso:-
"Provided further that a temporary emphyteusis for not more
than 'fifty years shall not be considered to be a title similar to
sale;" .
5. In subsection (6) of section 16 of the principal Act, for the Amendment of
marginal note "Cap. 265." therein, there shall be substituted the words
"Cap. 337.".
6. In subsection (2) of secton 18 of the principal Act, for the Amendment of
words "Income Tax Act," wherever these occur, there shall be principal Act.
substituted the words "Income Tax Acts,", and the marginal notes "Cap.
123." shall be deleted.
7. In section 20 of the principal Act for the words "Duty on Amendment
Documents Act," there shall be substituted the words "Duty on priDcipal Act.
Documents and Transfers Act, 1993,", and for "Cap. 294." in the
marginal note therein, there shall be substituted the words "Act XVII
of 1993.".
8. In subsection (2) of section 25, for the words from Amendm2Sent f oh f
"
Commercial Partnerships Ordinance" to "shall apply." there shall be
substituted the words "Companies Act, 1995, and for the purposes of
this subsection the provisions of sections 179 and 181 of the said Act
shall apply.", and for "Cap. 168" in the marginal note therein, there
shall be substituted the words "Act XXV of 1995.".
Suppliment tal-Gazzetta tal-Gvern ta' Malta, Nru. 16,468, 10 ta' Gunju, 1997
TaqsimaA
Passed by the House of Representatives at Sitting No. 72 of
Tuesday, 27th May, 1997.
Myriam Spiteri Debono
Speaker
RICHARD J. CAUCHI
Clerk to the House of Representatives.
MALTA
ACT No. XI of 1997
ATT Nru. XI ta' 1-1997
AN ACT enacted by the Parliament of
AD' mahrug b'Jigi mill-Parlament ta' Malta.
Malta.
ATT biex jemenda I-Att dwar l-I:i:vilupp AN ACT to amend the Industrial
Development Act, Cap. 325.
Industrijali, Kap. 325.
Ippubblikm mid-Dipmtiment m' l-Infonnnzzjoni - 3. Pjazza Kastilja - Pl/bli,\'!Jed by the DepllrnJ1enr (!f Injormarin/J - 3, Cas/ilfe Place
Mitbu£h fl-lstamperija tal-Gvern - Primed at ,lie GOI'ernmellf Primil1g Pres.I'