ATT Nru. II ta’ l-2006 ACT No. II of 2006 ATT ma]ru[ b’li[i mill-Parlament ta’ AN ACT enacted by the Parliament of Malta.

Suppliment tal-Gazzetta tal-Gvern ta’ Malta, Nru. 17,897, 17 ta’ Marzu, 2006

Taqsima A

MALTA

ATT Nru. II ta’ l-2006

ACT No. II of 2006

ATT ma]ru[ b’li[i mill-Parlament ta’

AN ACT enacted by the Parliament of

Malta.

Malta.

ATT biex jimplimenta diversi mi\uri ta’

AN ACT to implement various budget

l-Estimi u mi\uri amministrattivi o]ra.

measures and other administrative

measures.

I assent.

E DWARD F ENECH A DAMI

(L.S.)

President

17th March, 2006

ACT No. II of 2006

AN ACT to implement various budget measures and other

administrative measures.

BE IT ENACTED by the President, by and with the advice and

consent of the House of Representatives, in this present Parliament

assembled, and by the authority of the same, as follows

The short title of this Act is the Budget Measures Short title.

Implementation Act, 2006.

PART I

(1) This Part amends the Pensions Ordinance, and shall Amendment of

be read and construed as one with the Pensions Ordinance, hereinafter the

Ordinance.

in this Part referred to as "the principal Ordinance".

(2) This Part shall come into force on such date as the Minister

responsible for finance may, by notice in the Gazette, establish.

Immediately after the first proviso of article 7(1)(g) of the Amendment of

article 7 of the

principal Ordinance, there shall be added the following proviso

principal

Ordinance.

" "Provided further that where an officer relinquished his

office in the service of Malta after 31 December, 1978 to take up

employment with the University of Malta, service with the University

of Malta shall be deemed to be service with Government:".

In article 8A of the principal Ordinance, immediately after

the last proviso there shall be added the following proviso

" "Provided further that for the purpose of

establishing the date of the termination of the service with the

Government with a view to calculating the contribution due by

the company or entity towards the cost of pension and, or

gratuity, as the case may be, such date shall be deemed to be,

and to have always been, either the date when an officer was

detailed for service or otherwise commenced performing his

duties with the company or entity from which he eventually

retired, or the date when an officer took up full time

employment with the company or entity, whichever is the

earlier.".

In article 8E(2) of the principal Ordinance, immediately

after paragraph (c) there shall be added the following new paragraph

" "(d) Ambassador, High Commissioner or other principal

representative of Malta in any other country, when appointed

from the public service in terms of the proviso to article 111(1)

of the Constitution of Malta and provided that, prior to such

appointment, the holder of any of the said offices was eligible

for appointment as a head of a department of Government in

terms of article 92(4) of the Constitution of Malta.".

PART II

(1) This Part amends the Income Tax Act and shall be

read and construed as one with the Income Tax Act, hereinafter in this

Part referred to as "the principal Act".

(2) (a)

The provisions of articles 7 and 8 shall be deemed

to have come into force on 1 st November, 2005.

(b) The provisions of article 9 shall be deemed to have

come into force as from the year of assessment 2007.

Article 5 of the principal Act shall be amended as follows

(a)

in sub-article (8), for "reduced as aforesaid." there

shall be substituted the following

"reduced as aforesaid

Provided that, unless otherwise authorised by the

Commissioner, provisional tax as provided in article

43(1)(b) of that Act shall be payable on any transfer to

which this sub-article applies."; and

(b)

sub-article (9) shall be amended as follows

(i)

in paragraph (i), for the words "being the

company within the group, took place.", there shall be

substituted the following

"being the company within the group, took

place

Provided that the Minister may by rules

prescribe conditions for the relief envisaged in this

sub-article that are different from those provided for

in this paragraph, and those rules shall apply to

transfers that are made after such date as may be

prescribed."; and

(ii)

in paragraph (ii), immediately after the

words "of sub-paragraphs (a) and (b) of the said

paragraph,", there shall be inserted the words "or of rules

prescribed in accordance with the said paragraph,".

Immediately after article 5 of the principal Act there shall Addition of new

article to the

be added the following new article

principal Act.

5A. (1) Notwithstanding any other

"Property

transfers.

provision of the Income Tax Acts, tax shall

be chargeable and payable on any transfer to

which this article applies in such amount, at

such rate and in such manner as provided

herein.

(2) (a)

In this article, unless the

context otherwise requires -

"own residence" has the meaning

assigned to it in article 5(5)(c);

"project" means property that has

been developed by the owner into

more than one transferable unit or

divided for transfer into more than one

transferable portion;

"property" means any immovable

property situated in Malta and any

right over such property;

"transfer" has the meaning

assigned to it in article 5(1)(b) and

includes any assignment or cession of

any rights over property, any transfer

of property by a company to its

shareholders in the course of winding

up and any occurrence that is deemed

to be a transfer in terms of any

provision of article 5. It shall not

include a partition of property where

no owelty is due. When property is

transferred by means of a deed of

exchange the parties shall be deemed

to have made two separate deeds of

transfer.

(b) Saving the provisions of sub-

article (7), property assigned to a co-

partitioner under a deed of partition shall be

deemed to have been acquired by that co-

partitioner at the time that he had acquired

his undivided share before that partition and

by virtue of the same transfer causa mortis

or inter vivos under which he had acquired

that undivided share.

(c) In determining whether an owelty

is due on a contract of partition, the

provisions of article 5(2)(d) shall apply

mutatis mutandis.

(d) Any gains or profits derived from

the assignment of any right obtained in

terms of a promise of sale (konvenju),

including a promise to alienate in any

manner immovable property or a promise in

respect of emphyteusis, shall in all cases be

deemed to be gains or profits derived from a

trade, business, profession or vocation

falling within the scope of article 4(1)(a)

provided that for the purpose of ascertaining

the total income resulting from any such

assignment no deductions shall be allowable

except as and to such extent as may be

prescribed.

(3) Saving the other provisions of

this article, this article applies to any

transfer of property made on or after the 1st

November, 2005, excluding

(a)

a transfer in respect of

which all the following conditions are

satisfied

(i)

a notice of a

promise of sale or transfer

relating to that transfer has been

given to the Commissioner in

accordance with the provisions of

article 3(6) of the Duty on

Documents and Transfers Act or

of rules made under that Act by

not later than the 22nd

November, 2005;

(ii)

the transfer is

made on or after the 1 st

November, 2005 but not later

than the 31 st March, 2006 and is

made pursuant to and for the

consideration and at the same

terms provided for in that

promise of sale or transfer;

(iii) a notice of that

transfer is given to the

Commissioner in accordance

with the said Act by not later than

the 15th May, 2006;

(iv)

the

transferor

elects, by means of a declaration

made to the notary at the time of

the publication of the deed of the

transfer and recorded in the said

deed, to exclude that transfer

from the scope of this article;

(b) a transfer of property that

is made not later than five years after

the date of the acquisition thereof if

the transferor elects, by means of a

declaration made to the notary at the

time of the publication of the deed of

the transfer and recorded in the said

deed, to exclude that transfer from the

scope of this article

Provided that in the case of

a transfer that is made on or after the

1st March, 2006, of property that

forms part of a project

(i)

an election as

aforesaid may only be made if

the transfer is the first transfer

made by the said transferor, on or

after the said date, of property

forming part of that project; and

(ii)

when an election

as aforesaid has been made it

shall also apply to all subsequent

transfers of property forming part

of that project made by the said

transferor not later than five

years from the date of the

acquisition thereof, and all such

transfers shall accordingly be

transfers to which this article

shall not apply

Provided further that, for

the purposes of determining whether

the property has been transferred not

later than five years from the date of

its acquisition, where the transferor is

a company that had acquired the

property by means of a transfer that

qualified for an exemption in terms of

subarticle (4)(f) or article 5(9) ("intra-

group exemption"), it shall be deemed

to have acquired the property on the

date on which the property had

previously last been acquired by a

company by means of a transfer that

did not qualify for the intra-group

exemption;

(c)

a transfer of property

situated within a special designated

area, as defined in the Immovable

Property (Acquisition by Non-

Residents) Act, if it is made by the

person who was the owner of that

property on the date when that area

first became a special designated area

and if the transferor elects, by means

of a declaration made to the notary at

the time of the publication of the deed

of the transfer and recorded in the said

deed, to exclude that transfer from the

scope of this article

Provided that -

(i)

in a transfer that is

made on or after the 1st March,

2006, an election as aforesaid

may only be made if the transfer

is the first transfer of property

situated within that special

designated area made by the said

transferor on or after the said

date; and

(ii)

when an election

as aforesaid has been made it

shall also apply to all subsequent

transfers of property situated

within that special designated

area, made at any date by the said

transferor, and all such transfers

shall accordingly be transfers to

which this article shall not apply;

(d) a transfer in respect of

which all the following conditions are

satisfied

(i)

the property was,

immediately before the transfer,

co-owned by two individuals and

the transfer is made by one of the

co-owners to the other;

(ii)

the

co-owners

had, for the purposes of article

32(4)(a) of the Duty on

Documents and Transfers Act,

declared in the deed of the

acquisition of that property that

they had acquired it for the

purpose of establishing therein or

constructing thereon their sole

ordinary residence;

(iii) the

transferor

elects, by means of a declaration

made to the notary at the time of

the publication of the deed of the

transfer and recorded in the said

deed, to exclude that transfer

from the scope of this article;

(e)

a transfer in respect of

which all the following conditions are

satisfied

(i)

it is a transfer of

property to the Government of

Malta made pursuant to an

acquisition of that property in

terms of the Land Acquisition

(Public Purposes) Ordinance;

(ii)

the Government

had taken possession of that

property, or an Order of the

President has been issued in

respect thereof, before the 1st

November, 2005 and this fact is

evidenced by a letter signed by

the Commissioner of Land and

attached to the deed of transfer.

The transferor shall produce that

letter to the notary publishing the

deed. The notary shall attach that

letter to the deed of the transfer

and shall deliver a certified copy

thereof to the Commissioner in

such manner as may be

prescribed;

(iii) the

transferor

elects, by means of a declaration

made to the notary at the time of

the publication of the deed of the

transfer and recorded in the said

deed, to exclude that transfer

from the scope of this article;

(f)

a transfer made by means

of a judicial sale by auction or in the

course of a winding up by the Court;

(g) a transfer of property that

had been used in a business for a

period of at least three years and that is

replaced within one year by property

("the new property") used solely for a

similar purpose of the business

Provided that

(i)

this

paragraph

shall only apply, and accordingly

article 5(8) shall apply, if the

transferor so elects by means of a

declaration made to the notary at

the time of the publication of the

deed of the transfer and recorded

in the said deed;

(ii)

when, subsequent

to a transfer to which article 5(8)

applied, including a transfer

made before 1st November, 2005,

the new property is disposed of

and that disposal does not qualify

for the tax relief under article

5(8), that disposal shall also be a

transfer to which this article 5A

does not apply, and the gains

derived therefrom shall be

subject to tax in accordance with

article 5 and determined as

provided in article 5(8);

(h) a transfer of property by a

person who is not resident in Malta

and who is resident for tax purposes in

another country if that person

produces to the notary who publishes

the deed of transfer a statement signed

by the tax authorities of the country of

that person’s residence that confirms

that person’s residence in that country

and that certifies that that person is

subject to tax in that country on gains

or profits derived from the transfer of

immovable property situated in Malta.

The notary shall attach that statement

to the deed and shall deliver an

authenticated copy thereof to the

Commissioner in such manner as may

be prescribed.

(4) No tax shall be chargeable on a

transfer to which this article applies where

that transfer is

(a)

a donation made by a

person

(i)

to his spouse, to

his descendant or ascendant in

the direct line, or to the spouse of

any

such

descendant

or

ascendant, or, in the absence of

any descendants in the direct line,

to his brother or sister or to a

descendant of his brother or

sister,

(ii)

to a philanthropic

institution approved for the

purposes of article 12(1)(e);

(b) a donation deemed to have

been made in terms of article 5(18)(b)

or 5(21)(b)(ii) by a person to a person

or institution mentioned in paragraph

(a);

(c)

a transfer of property that

has been owned and occupied by the

transferor as his own residence for a

period of at least three consecutive

years immediately preceding the date

of transfer and provided that the

property is disposed of within twelve

months of vacating the premises

Provided that

(i)

any period during

which the transferor has occupied

the property as his own residence

with the permission of the

Housing Authority pursuant to a

promise of sale (konvenju) by

that Authority shall be deemed to

be a period during which the

transferor owned that property;

(ii)

where

the

property was inherited by the

transferor

from

a

direct

ascendant, the period during

which the said ascendant had

owned and occupied the property

as his own residence shall be

deemed to be a period during

which the property had been

owned by the transferor;

(iii) where

the

transferor had acquired the

property under an assignment to

which paragraph (d) or (e) refers,

the period during which the

person making that assignment

had owned the property and used

it as his own residence shall be

deemed to be a period during

which the property had been

owned by the transferor;

(iv)

where

any

condition for the exemption

under this paragraph is satisfied

in respect only of an undivided

part of the property the

exemption shall be restricted

proportionately;

(d) the assignment of property

between spouses consequent to a

judicial or consensual separation;

(e)

the assignment of property

that formed part of the community of

acquests between the spouses or was

otherwise owned in common between

them, to one of the spouses on the

dissolution of the community, or the

partition of such property between the

spouses or the surviving spouse and

the heirs of the deceased spouse;

(f)

a transfer of property from

one company to another which, if it

were a transfer to which article 5

applied, would qualify for tax relief

under article 5(9);

(g) the transfer of property

upon the incorporation of a business or

a partnership en nom collectif as a

going concern into a limited liability

company that satisfies the conditions

laid down in article 5(15);

(h) the settlement of property

on trust or the distribution or reversion

of property settled on trust where, for

the purposes of the provisions of

article 5(18) to (25), it is deemed that

no transfer has taken place, or that no

loss or gain has arisen;

(i)

except

as

may

be

otherwise prescribed, the transfer of

property by a person whose income or

capital gains from the transfer of that

property is exempt from tax in terms

of article 12(1), or an exemption order

made under article 12(2), or any other

provision of the Income Tax Acts or

any other law.

(5) (a)

Subject to the other

provisions of this sub-article, the tax on a

transfer to which this article applies shall be

chargeable at the rate of 12% of the transfer

value.

(b) When a transfer to which this

article applies is a transfer of property -

(i)

that was acquired by the

transferor in terms of a transfer causa

mortis that happened after the 24 th

November, 1992; or

(ii) that was acquired by the

transferor in terms of a donation made

more than five years before the date of

the transfer in question,

the tax thereon shall be chargeable at 12% of

the excess, if any, of the transfer value over

its acquisition value.

(c) When a transfer to which this

article applies is a transfer of property that

was acquired by the transferor in terms of a

transfer causa mortis that happened before

the 25 th November, 1992, the tax thereon

shall be chargeable at the rate of 7% of the

transfer value.

(6) (a)

The transfer value of

property is the higher of the market value of

that property and the consideration paid or

payable for the transfer. In a contract of

emphyteusis the ground rent payable shall

be chargeable as income in accordance with

the provisions of article 4 and shall not be

included in the transfer value of a transfer to

which this article applies.

(b) The acquisition value of property

shall be determined in such manner as may

be prescribed.

(7) In a partition of property where

an owelty is paid -

(a)

any person to whom an

owelty is due shall be deemed to have

sold part of the property assigned to

him. That sale shall be deemed to be

made on the date of the partition for a

consideration equivalent to the owelty;

and

(b) any person by whom an

owelty is due shall be deemed to have

bought part of the property assigned to

him. That purchase shall be deemed to

be made on the date of the partition for

a consideration equivalent to the

owelty.

(8) (a)

When a transfer is a

transfer of property that was acquired under

more than one acquisition, and the tax

chargeable on the transfers of the parts so

acquired or on the gains or profits derived

therefrom would fall, if those parts were

transferred separately, to be determined in

accordance with different provisions of the

Income Tax Acts, those provisions shall

apply as if more than one transfer has taken

place and the transfer value of each such

transfer shall be determined separately and

in such manner as may be prescribed.

(b) When property is transferred in

part the acquisition value of the part that is

transferred shall be a proportion of the

acquisition value of the whole determined in

such manner as may be prescribed.

(9) (a)

Except

as

may

be

prescribed, the amount on which tax is

chargeable in accordance with this article

shall not be reduced by any deduction

whatsoever.

(b) No losses or bad debts arising

from, or expenditure incurred in respect of,

a transfer to which this article applies shall

be allowable as a deduction against any

income or capital gains.

(10) (a)

Tax payable on a transfer

to which this article applies shall be final

and shall be separate and distinct from that

paid or payable under any other provisions

of this Act or of the Income Tax

Management Act. It shall not be available as

a credit against the tax liability of any

person or taken into account for the purpose

of determining the amount of any refund

payable under the said Acts. No provisional

tax shall be payable under article 43 of the

Income Tax Management Act in respect of

any transfer to which this article applies.

(b) Saving the other provisions of

this article, no tax shall be chargeable in

terms of any provision of the Income Tax

Acts on gains or profits derived from any

transfer to which this article applies to the

extent that those gains or profits are

correctly declared in the deed of the transfer

or determined by means of an order in

writing that is made under sub-article

(12)(c) and that has become final and

conclusive.

(c) Any

person

who

owns

immovable property situated in Malta shall

keep an account in such manner as may be

prescribed of all proceeds and expenditure

relating to transfers to which this article

applies in addition to any other accounts and

records that he is required to keep in

accordance with the other provisions of the

Income Tax Acts.

(d) Every company resident in Malta

shall allocate the distributable profits

derived from transfers to which this article

applies to the Maltese taxed account. The

said distributable profits shall be determined

in such manner as may be prescribed and

shall be shown separately from the other

profits allocated to the said account in a

reserve to be called the property transfers

reserve. Profits distributed out of the

property transfers reserve to another

company resident in Malta shall likewise be

allocated to the recipient’s property

transfers reserve. No tax shall be chargeable

in terms of the Income Tax Acts on

distributions out of the property transfers

reserve.

(e) Any party to a transfer to which

this article applies or to a promise of sale

relating to such a transfer shall furnish the

Commissioner with such particulars relating

to that transfer as the Commissioner may

require or as may be prescribed.

(11) Tax chargeable under this article

shall be due by the transferor and shall be

remitted to the Commissioner within fifteen

working days of the relative transfer.

Except where the Commissioner orders

otherwise, either in a general manner or in

respect of particular cases, this payment is

to be made by the notary who publishes the

transfer deed by means of a bank draft or a

cheque drawn on that notary`s personal

bank account, payable to the Commissioner.

(12) (a)

The parties to any transfer

of property shall be obliged to declare to the

notary publishing the deed of transfer all the

facts that determine if the transfer is one to

which this article applies and that are

relevant for ascertaining the proper amount

of tax chargeable or any exemption,

including the value which, in their opinion,

reasonably reflects the market value of the

said property, if this value is higher than the

consideration for the transfer.

(b) The notary publishing a deed of

transfer shall warn the parties about the

importance of the truthfulness of

declarations made therein and shall record

in the deed the fact that he has given the said

warning.

(c) Where it

appears

to

the

Commissioner that -

(i)

tax is chargeable on a

transfer which is declared in the deed

to be a transfer on which no tax is

payable; or

(ii) the tax chargeable on a

transfer is, for any reason, more than

that declared to be payable in the deed,

he may issue an order in writing to the

transferor stating therein the tax which in

his opinion is properly chargeable in the

circumstances and the additional tax as

specified in paragraph (e).

(d) An order under this sub-article

may be made not later than six years from

the end of the year in which the transfer is

notified to the Commissioner

Provided that an order that is

made solely on account of the fact that the

market value of the property in question is

higher than the transfer value declared in the

deed -

(i)

may only be made if the

declared transfer value is less than

eighty-five per cent of the market

value; and

(ii) may not be made later than

twelve months after the date on which

the transfer is notified to the

Commissioner.

(e) The additional tax referred to in

paragraph (c) shall be equivalent to the

difference between the amount of tax

payable as declared in the deed and the

amount of tax payable in accordance with

the order referred to in paragraph (c).

(f) The additional tax referred to in

paragraphs (c) and (e) shall be payable by

the transferor in addition to the tax which is

payable on the transfer value of the property

in accordance with the other provisions of

this article.

(g) If any amount of tax due in

accordance with this article is not remitted

to the Commissioner within the time set out

in subarticle (11), interest shall be charged

thereon at the rate of one per cent per month

or part thereof for the period ending on the

day on which that amount is remitted.

(h) Saving the other provisions of

this article, the provisions of the Income Tax

Acts relating to the collection and remission

of the tax, interest and additional tax shall

apply to any tax, interest and additional tax

due under this article as if the tax, interest

and additional tax referred to in the said

provisions included also the tax, interest and

additional tax chargeable and payable under

this article.

(i) A transferor who disagrees with

an order served upon him under paragraph

(c) shall have the same rights to object to

that order and to appeal from a decision of

the Commissioner refusing that objection as

if that order were an assessment issued

under the Income Tax Management Act and

the relevant provisions of that Act relating

to objections and appeals shall apply

mutatis mutandis.

(13) The Minister may make rules for

the better implementation of the provisions

of this article and, without prejudice to the

generality of the foregoing, such rules may

provide for

(a)

the manner in which the

value of any property or of any part of

property to which this article applies is

to be determined;

(b) the manner in which the

tax due under this article is to be paid

and collected and the obligations of

any person in respect of the payment

of such tax;

(c)

the manner in which any

apportionment of tax due is to be made

for the purposes of this article; and

(d) any matter that may be

prescribed under this article.".

In sub-article (17) of article 56 of the principal Act,

immediately after the words "notwithstanding anything to the

contrary contained in this Act," there shall be added the words "and

unless such individual opts to have the said income charged to tax at

the rates laid down in sub-article (1)(a) or (1)(b),".

PART III

(1) This Part amends the Social Security Act and shall

be read and construed as one with the Social Security Act, hereinafter

in this Part referred to as "the principal Act".

(2) This Part shall be deemed to have come into force on the

7 th January 2006.

In article 2(1) of the principal Act, in the definition of Amendment to

"severely disabled person", in paragraph (c) thereof, for the words article

principal Act.

"Cerebellar Ataxia; or" there shall be substituted the words

"Cerebellar Ataxia;" and immediately thereafter there shall be

inserted the words "Chronic-Granulomatous Disease; or".

PART IV

(1) This Part amends the Duty on Documents and Amendment of

Transfers Act and it shall be read and construed as one with the Duty the

Documents and

on Documents and Transfers Act, hereinafter in this Part referred to Transfers Act.

as "the principal Act".

(2) This Part shall be deemed to have come into force on the

1st March, 2006.

The definition of "a group of companies" in sub-article (1) Amendment of

article 42 of the

of article 42 of the principal Act shall be amended as follows

principal Act.

(a)

in paragraph (ii) thereof, for the words "the same

shareholders." there shall be substituted the words "the same

shareholders:"; and

(b) immediately after paragraph (ii) thereof, there shall

be added the following new proviso

"Provided that the Minister may by rules prescribe

another definition of "group of companies" and that

definition shall apply to transfers made after such date as

may be prescribed by those rules.".

PART V

(1) This Part amends the Motor Vehicles Registration Amendment to

Tax Act and shall be read and construed as one with the Motor the

Vehicles

Vehicles Registration Tax Act, hereinafter in this Part referred to as Registration

Tax Act.

"the principal Act".

(2) This Part shall be deemed to have come into force on the

1 st November, 2005.

H.S. Code No. 87.04 in the First Schedule to the principal Amendment of

the First

Act, shall be amended as follows

Schedule to the

principal Act.

(a) the VERA Code Number and rate of tax applicable

to the following items shall be amended as follows:-

(i)

for the words "1.044.010

2.2.1.1 New

………36%”

there shall be substituted the words

"1.044.011 2.2.1.1 New ……….24%";

(ii)

for the words "1.044.040

2.2.2.1 New

………57.5%" there shall be substituted the words

"1.044.041 2.2.2.1 New ……….24%";

(iii) for the words "1.045.010

2.3.1.1 New

………36%" there shall be substituted the words

"1.045.011 2.3.1.1 New ……….24%";

(iv)

for the words "1.045.040

2.3.2.1 New

………57.5%" there shall be substituted the words

"1.045.041 2.3.2.1 New ……….24%";

(v)

for the words "1.047.020

3.2.1.1 New

………36%" there shall be substituted the words

"1.047.021 3.2.1.1 New ……….24%"; and

(vi)

for the words "1.047.050

3.2.2.1 New

………57.5%" there shall be substituted the words

"1.047.051 3.2.2.1 New ……….24%"; and

(b) immediately after the words "1.048.050

4.3.2

Other ………….57.5% but not less than Lm3,190 per vehicle"

there shall be inserted the following

"1.048.060

4.3.3 New tipper trucks, with a

g.v.w. exceeding 5 tonnes, whose front end of the platform

can be pneumatically or hydraulically raised

………………. 0%

1.048.070

4.3.4. New refuse disposal trucks

with a g.v.w. exceeding 5 tonnes …………. 0%".

PART VI

(1) This Part amends the Excise Duty Act and shall be

read and construed as one with the Excise Duty Act hereinafter in this

Part referred to as "the principal Act.".

(2) This Part shall be deemed to have come into force on 1 st

November, 2005.

The Fourth Schedule to the principal Act shall be amended

as follows

(a)

for the words in the ‘Rate of Excise Duty’ column

thereof in respect of the item "Leaded Petrol falling within CN

Codes 2710.11.31, 2710.11.51 and 2710.11.59", there shall be

substituted the following

"Lm 187.00 per 1000 litres.";

(b) for the words in the ‘Rate of Excise Duty’ column

thereof in respect of the item "Unleaded Petrol falling within

CN Codes 2710.11.41, 2710.11.45 and 2710.11.49", there shall

be substituted the following

"Lm 166.00 per 1000 litres";

(c)

for the words in the ‘Rate of Excise Duty’ column

thereof in respect of the item "Inland Navigation between Malta

and Gozo by vessels of a tonnage of 3,500 tons or more", there

shall be substituted the following

"Lm 29.10 per 1000 litres";

(d) for the words in the ‘Rate of Excise Duty’ column

thereof in respect of the item "Natural Gas falling within CN

Codes 2711.11.00 and 2711.21.00", there shall be substituted

the following

"Lm 0.36 per 1 gigajoule, gross calorific value";

(e)

for the words in the ‘Rate of Excise Duty’ column

thereof in respect of the item "Electricity falling within CN

Code 2716", there shall be substituted the following

"Lm 0.15 per MWh".

PART VII

(1) This Part amends the Environment Protection Act Amendment to

and shall be read and construed as one with the Environment the

Protection Act.

Protection Act, hereinafter in this Part referred to as "the principal Cap. 435.

Act".

(2) This Part shall be deemed to have come into force on the

1 January, 2006.

Immediately after sub-article (2) of article 9 of the Amendment to

article 9 of the

principal Act, there shall be added the following new sub-article

principal Act.

"(3)

Notwithstanding the other provisions of this Act or

of any other law, Schedules annexed to regulations made under

this Act may be made or published in the English language

only.".

PART VIII

(1) This Part amends the Eco-Contribution Act, and

shall be read and construed as one with the Eco-Contribution Act,

hereinafter in this Part referred to as "the principal Act".

(2) This Part shall come into force on such date as the Minister

for Rural Affairs and the Environment may, with the concurrence of

the Prime Minister and the Minister responsible for finance may, by

notice in the Gazette, establish.

In article 2 of the principal Act, the definition "placed on

the market" shall be substituted by the following

" "placed on the market" means when a product is

transferred from the manufacturing stage or when a product is

brought into Malta with the intention of distribution on the

market in Malta, including when a product is so transferred or

brought into Malta for use in the trade, business, profession or

vocation of the person transferring or bringing the product into

Malta;".

Passed by the House of Representatives at Sitting No. 364 of the

13th March, 2006.