ACT No. II of 2009 AN ACT to implement Budget measures for the financial year 2009 and other administrative measures.

I assent.

E DWARD F ENECH A DAMI

(L.S.)

President

4th March, 2009

ACT No. II of 2009

AN ACT to implement Budget measures for the financial year 2009

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, 2009.

PART I

The provisions of this Part shall be deemed to have come Coming into

force of this

into effect on the 1st January, 2009.

Part.

For the purpose of this Part, "revenue" has the same Interpretation.

meaning as is assigned to it in article 2 of the Financial Cap. 174.

Administration and Audit Act, but does not include proceeds from

loans.

(1) Subject to the provisions of this Act, the Authority to

Government of Malta may raise in Malta, by way of loan, a sum of raise loan.

money not exceeding five hundred million euro.

(2) For the purpose of raising the aforesaid loan the Minister

responsible for finance is hereby authorised to issue stock in Malta

under the provisions of the Local Loans (Registered Stock and

Securities) Ordinance on such terms and conditions as the said

Minister may approve.

Any money borrowed under the authority of this Part shall

be appropriated and applied for the purpose of

(a)

meeting excess expenditure over revenue incurred in

the Consolidated Fund for year 2009 and/or subsequent years;

(b) redeeming registered stocks which are due for

redemption during 2009; and

(c)

effecting portfolio changes in relation to amounts

raised through Treasury Bills, amounts raised through

Government Stocks, and in respect of loans raised outside Malta

as and when required in line with Government’s debt

management policies.

PART II

This Part amends the Code of Police Laws, and it shall be

read and construed as one with the Code of Police Laws, hereinafter

in this Part referred to as "the Code".

In paragraph (b) of subarticle (1) of article 185 of the Code

for the words "sixteen years", there shall be substituted the words

"seventeen years".

In paragraph (c) of article 316F of the Code for the words

"sixteen years", there shall be substituted the words "seventeen years".

PART III

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

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

Part referred to as "the principal Act".

(2) The provisions of articles 12 and 13 shall come into force

as from the year of assessment 2009.

(3) The provisions of article 14 shall come into force as from

the year of assessment 2010.

Article 5 of the principal Act shall be amended as follows

Amendment of

article 5 of the

principal Act.

(a)

paragraph (a) of subarticle (6) thereof shall be

deleted;

(b)

subarticle (8) thereof shall be amended as follows

(i)

for the words "the overall gain", there shall

be substituted the words "the income, whether chargeable

under this article or under article 4(1)(a)," and

(ii)

immediately after the proviso thereto there

shall be added the following new proviso

"Provided further that if the capital gain exceeds

the cost of acquisition of the replacement property

any excess is to be taxable in the year in which the

replacement property was acquired and the cost of

acquisition of the replacement property to be taken

into account on a subsequent transfer will be zero.";

(c)

in paragraph (i) of subarticle (9) thereof, for the

words "In ascertaining the capital gain" there shall be

substituted the words “In ascertaining the income, whether

chargeable under this article or under article 4(1)(a),";

(d) in subarticle (14) thereof, for the words "upon a

subsequent transfer shall be deemed to be the cost of acquisition

of the original shares:" there shall be substituted the following

"upon a subsequent transfer of the original shares

or the new shares shall be deemed to be the cost of

acquisition of the original shares.

For the purposes of this subarticle -

"original shares" means shares held before and

involved in the restructuring, and

"new shares" means, in relation to any original

shares, the shares in the company which, as a result of the

restructuring, represent the original shares:"; and

(e) in subarticle (15) thereof, for the words "the base

cost of the assets that would be considered is the original cost

existing before the first transfer took place." there shall be

substituted the following

"the base cost and date of acquisition of the assets

that would be considered, whether chargeable under this

article or under article 4(1)(a), shall be the original cost

and the date when it was acquired before the first transfer

took place

Provided further that this article shall apply only

where an individual or a partnership en nom collectif

transfers to a company a business as a going concern,

together with the whole assets of the business, or together

with the whole of those assets other than cash, and the

business is so transferred wholly in exchange for shares

issued by the company to the person transferring the

business

Provided also that for the purpose of computing

any chargeable gain accruing on the disposal of the said

shares, the cost of acquisition taken into account shall be

reduced by any chargeable gain that would have resulted

on the transfer of the said business had this sub-article not

been applied.".

Article 5A of the principal Act shall be amended as

(a)

in paragraph (a) of subarticle (2) thereof, in the

definition of "transfer", for the words "deemed to be a transfer

in terms of" there shall be substituted the words "deemed to be a

transfer in terms of subarticle (12A) of this article and";

(b) in sub-paragraph (ii) of paragraph (g) of subarticle

(3) thereof, for the words "and the gains derived therefrom shall

be subject to tax in accordance with article 5 and determined as

provided in article 5(8);" there shall be substituted the

following

"and the income, whether chargeable under article

4(1)(a) or under article 5, derived therefrom shall be

determined as provided in article 5(8);";

(c)

immediately after sub-paragraph (ii) of paragraph

(g) of subarticle (3) thereof, as amended, there shall be added

the following new sub-paragraph

"(iii) this paragraph shall not apply, and

accordingly article 5(8) shall not apply, if the replacement

property is disposed of or ceases to be used in such

business, within a period of two years starting from the

date the replacement property was acquired or such shorter

period as the Commissioner may determine.";

(d) immediately after paragraph (g) of subarticle (4)

thereof there shall be added the following new provisos

"Provided that this paragraph shall not apply, and

accordingly article 5(15) is not applicable, if the business

is disposed of or ceases to exist, within a period of two

years starting from the date the business is transferred to

the said company or such shorter period as the

Commissioner may determine

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, under

subarticle (3)(b) of this article, where the transferor is a

company that had acquired the property by means of a

transfer that qualified for an exemption in terms of this

subarticle or article 5(15), it shall be deemed to have

acquired the property on the date on which the property

had previously been acquired by the person transferring

the property to the said company;";

(e)

in paragraph (g) of subarticle (12) thereof, for the

words "on which that amount is remitted." there shall be

substituted the following

"on which that amount is remitted

Provided that, for any period or part thereof

commencing on or after 1st January 2009, interest shall be

calculated at the rate of point seven five percent (0.75%)

per month or part thereof and the total interest shall not

exceed the said amount of tax."; and

(f)

immediately after subarticle (12) thereof, there shall

be added the following new subarticle

"(12A) (a) If a company ("the chargeable

company") owns property which had been acquired from

another company and such acquisition was exempt from

tax under subarticle (4)(f) hereof, this subarticle shall

apply if the chargeable company ceases to be a member of

the group before the lapse of five years from the date of the

said acquisition. References in this subarticle to a company

ceasing to be a member of a group of companies do not

apply to cases where a company ceases to be a member of

a group by being wound up or dissolved or in consequence

of another member of the group being wound up or

dissolved.

(b) A company shall cease to be a member

of a group if such company and the company from which it

had acquired the property referred to in this subarticle no

longer satisfy the provisions of article 5(9)(a) and (b).

(c) When the chargeable company ceases

to be a member of the group it shall be treated for all the

purposes of this article as if, immediately after its

acquisition of the property, it had transferred and

immediately re-acquired the property at that time and the

transfer value to be taken into account is the value at which

the chargeable company had acquired the said property

from the group company in an acquisition to which

subarticle (4)(f) hereof applies.

(d) The tax on a transfer to which this

subarticle applies shall be charged at the rate of twelve

percent (12%) of the transfer value as established in

paragraph (c) hereof.

(e) Tax chargeable under this subarticle

shall be due by the chargeable company and shall be

remitted to the Commissioner within fifteen working days

from the date on which such company ceases to be a

member of the group as provided in paragraph (b) hereof.".

In paragraph (b) of article 14C of the principal Act, the

words "nine hundred and thirty-five euro (€935)" shall be substituted

by the words "one thousand euro (€1000)".

Article 14E of the principal Act shall be substituted by the

following

"Sports fees.

Notwithstanding anything to the

contrary contained in this Act, if an individual

proves to the satisfaction of the Commissioner

that in the year preceding a year of assessment

he has paid fees in respect of his children who

have not attained the age of sixteen years,

attending sports activities organised either by a

person registered under the Sport Persons

L.N. 63 of

2008. (Registration) Regulations or by the Kunsill

Malti g]all-Isport, he shall, for each child, be

allowed as a deduction against his income the

lesser of these amounts -

(a)

the amount actually paid;

(b)

one hundred euro

Provided that the deduction shall only be

allowed if the payment and the details of the

individual making the claim are confirmed by

information provided by the registered person

through the Kunsill Malti g]all-Isport or by the

Kunsill Malti g]all-Isport as the case may be,

in such format and content as determined by the

Commissioner.".

14. Paragraphs (a) and (b) (but not the proviso thereto) of Amendment of

subarticle (1) of article 56 of the principal Act shall be substituted by article

principal Act.

the following new paragraphs

"(a) in the case of a married couple resident in Malta in

the year immediately preceding the year of assessment and to

whom article 49 applies saving where the responsible spouse

has opted for a separate computation for the purposes of article

50 -

For every euro of the first €11900 ............... 0c

For every euro of the next €9300 ............... 15c

For every euro of the next €7500 ............... 25c

For every euro of the remainder ............... 35c;

(b) in the case of any other individual resident in Malta

including each spouse where the responsible spouse has opted

for a separate computation for the purposes of article 50 -

For every euro of the first €8500.................. 0c

For every euro of the next €6000 ............... 15c

For every euro of the next €5000 ............... 25c

For every euro of the remainder ..............35c:".

Immediately after subarticle (3) of article 96 of the

principal Act, there shall be added the following new subarticle

"(4) The Minister responsible for finance may by rules

amend, repeal or substitute the Schedule to this Act.".

PART IV

(1) This Part amends the Police Licenses Act, and it

shall be read and construed as one with the Police Licenses Act,

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

(2) The provisions of this Part shall be deemed to have come

into force on the 1st January, 2009.

The last proviso to subarticle (1) of article 3 of the

principal Act shall be deleted.

Article 4 of the principal Act shall be deleted.

PART V

This Part amends the Swimming Pools (Control) Act and it

shall be read and construed as one with the Swimming Pools (Control)

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

In article 2 of the principal Act, in the definition "Minister",

for the words "for water supply" there shall be substituted the words

"for resources".

PART VI

(1) This Part amends the Social Security Act, and it

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

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

(2) The provisions of articles 22, 23 and 24 shall be deemed to

have come into force on the 3rd of January, 2009.

(3) The provisions of article 25 shall be deemed to have come

into force on the 6th of January, 2007.

In article 2 of the principal Act, the definition "Service Amendment of

article 2 of the

Pension" shall be amended as follows

principal Act.

(a)

in paragraph (v) thereof, for the words "net of four

hundred and sixty-five euro and eighty-seven cents (€465.87)"

there shall be substituted the words "net of four hundred and

sixty-six euro (€466)";

(b) paragraph (vi) thereof shall be renumbered as

paragraph (vii); and

(c)

immediately after paragraph (v) thereof, there shall

be added the following new paragraph

"(vi) with effect from the 3rd January 2009, for the

purposes of calculating the rate of a pension under this Act,

a service pension net of another €200; and".

Article 30 of the principal Act shall be amended as Amendment of

article 30 of the

principal Act.

(a)

in subarticle (1) thereof, for the two provisos, that is

from the words "Provided that where a person in respect of

whom" to the words "till the last day of such spell of

unemployment" there shall be substituted the following new

provisos

"Provided that -

(i)

where a person in respect of whom this

subarticle applies becomes self-occupied under and in

accordance with the provisions of any of the Manpower

Incentive Schemes announced by Government, he shall

nonetheless remain entitled to the assistance aforesaid

during the first twenty-eight weeks of his becoming self-

occupied if -

(a) on the day of his becoming self-occupied he

is over eighteen years of age but under sixty years of

age; and

(b) during the twelve consecutive months

immediately prior to the day on which he becomes

self-occupied he had been registered under Part One

of the Register as aforesaid in this subarticle;

(ii)

where a person becomes entitled to

Unemployment Benefit or Special Unemployment Benefit

as aforesaid in this subarticle, if his spell of unemployment

extends into a new benefit year which is related in terms of

the Eleventh Schedule to this Act to two consecutive

contribution years during which less than 20 contributions

had been paid or credited in his respect, such person shall,

nonetheless, but save as provided for in subarticle (2),

remain entitled to Unemployment Benefit or Special

Unemployment Benefit, as the case may be, till the last day

of such spell of unemployment;

(iii) where a person in respect of whom this

article applies, becomes engaged in voluntary community

work or engaged in any public works under any scheme

announced by Government for persons who have been

registering for work for more than five years, such person

shall, nonetheless, remain entitled to the assistance for the

duration of such engagement.";

(b) in paragraph (iv) of the proviso to subarticle (6)

thereof, for the words "not be deemed to be an employed person

or a self-employed person or a self-occupied person:" there shall

be substituted the words "not be deemed to be an employed

person or a self-employed person or a self-occupied person;

and", and immediately thereafter there shall be added the

following new paragraph

"(v) where the head of household is engaged

under a scheme in accordance with paragraph (iii) of the

proviso to subarticle (1) of this article, then the rate of

assistance for such household in accordance with Part I of

the Sixth Schedule of this Act is to be increased to seventy-

five percent (75%) of the national minimum wage as

applicable to persons of eighteen years of age or over as

established by a national standard order issued under the

Employment and Industrial Relations Act:"; and

(c)

in the proviso after the new subparagraph (v), as

added by this article, for the words "during the first 12 weeks of

his entitlement to any benefit, income, privilege or grant

accruing to him under any of the Schemes as aforesaid, and any

such benefit, income, privilege or grant shall not be taken into

account during the aforesaid 12-week period" there shall be

substituted the words "during the first 28 weeks of his

entitlement to any benefit, income, privilege or grant accruing

to him under any of the Schemes as aforesaid, and any such

benefit, income, privilege or grant shall not be taken into

account during the aforesaid 28-week period".

Article 58 of the principal Act shall be amended as Amendment of

article 58 of the

follows

principal Act.

(a)

the marginal note thereof shall be substituted by the

following new marginal note

"Increases not considered in the assessment or re-

assessment of a Pensionable Income.";

(b) in paragraph (c) thereof, for the words "any

accelerated increment.", there shall be substituted the words

"any accelerated increment;"; and

(c)

immediately after paragraph (c), as amended, there

shall be added the following new paragraph and proviso

"(d) any remuneration for overtime, any form of

bonus, any extra allowances, any remuneration in kind or

commission which did not form part of the basic wage or

salary, and which in any manner becomes part of the basic

wage or salary during the period on which the pensionable

income is to be assessed

Provided that where the Director is satisfied that a

person is in receipt of a pension which was calculated on the

basis of a pensionable income which includes income as

described in this article, the Director shall re-assess the

pension payable to such person in such a manner to ensure

that the provisions of this article are duly applied with

regard to future payments.".

Paragraph 4 of Part V - Disability Pension and Pension for Amendment of

the Visually Impaired of the Second Schedule to the principal Act the

Schedule to the

shall be substituted by the following new paragraph

principal Act.

"4. In calculating the means of a married couple for the

purposes of awarding a Disability Pension or a Pension for the

Visually Impaired, account shall be taken of the property

(excluding the house of residence) belonging to the couple or

the income that is being received or that could be received, by

each of the couple

Provided that, where there is no community of

acquests between them either because such community of

acquests was excluded by contract or because it was dissolved

as a result of their legal separation, account shall only be taken

of the property belonging to, or the income that is being

received or that could be received by each of the couple, so

however that in the case where such married couple is de facto

separated, account shall be taken of

(a)

the community of acquests, and

(b)

only the income that is being received or

that could be received by the claimant

Sohowever that, with effect from the 6th January

2007, with respect to the property and income of the spouse of

the disabled or visually impaired person, the provisions of this

paragraph shall only come into effect from the first Saturday

following the fifth year from the date of their marriage.".

PART VII

(1) This Part amends the Duty on Documents and

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

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

as "the principal Act".

(2) The provisions of this Part shall apply to transfers causa

mortis happening on or after 1 January, 2009.

Subarticle (2) of article 35 of the principal Act shall be

amended as follows

(a) for the words "the whole; and" in paragraph (ii) thereof,

there shall be substituted the words "the whole;";

(b) in paragraph (iii) for the words "at the time of the transfer

by the surviving spouse" there shall be substituted the words "at the

time of the transfer by the surviving spouse;" and

(c) immediately after paragraph (iii) there shall be added the

following new paragraph

"(iv) where all the following conditions

are satisfied, that is -

(a)

the property transferred causa

mortis consists of a dwelling house or a

part thereof, or of any real right over a

dwelling house;

(b) the transferee causa mortis is

a person who is on the Register of

Persons with Disability kept by the

National Commission Persons with

Disability set up in terms of the Equal

Opportunities (Persons with Disability)

Act, and identifies himself as such on the

declaration of the relative transfer causa

mortis by means of an identity card issued

by the said Commission;

(c)

the person from whom the

transfer causa mortis originates is the

parent or the legal guardian of the said

transferee causa mortis;

(d) the said dwelling house was,

at the time of the transfer, the ordinary

residence of the person from whom the

transfer originates and also the ordinary

residence of the said transferee causa

mortis,

no duty shall be levied at the time of the

transfer causa mortis of that property

Provided that if such property or part

thereof is transferred inter vivos by the said

transferee causa mortis during the first ten

years from the date of the transfer causa mortis

in question, the duty which would have been

payable on the transfer causa mortis of the

property, or part thereof, that is so transferred

shall be levied at the time of the said transfer

inter vivos.".

PART VIII

This Part amends the Income Tax Management Act, and it Amendment of

shall be read and construed as one with the Income Tax Management the

Management

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

Act.

Immediately after subarticle (6) of article 13 of the Amendment of

article 13 of the

principal Act, there shall be added the following new subarticle

principal Act.

"(7) The Commissioner may give notice in writing to

any person informing him that an enquiry will be conducted into

that person's tax declarations and liabilities in respect of such

years of assessment as shall be indicated in the said notice.".

In paragraph (a) of subarticle (2A) of article 44 of the

principal Act, for the words "recovery of such interest;" there shall be

substituted the words -

"recovery of such interest

Provided that for any period or part thereof

commencing on or after 1st January 2009, interest shall be

calculated at the rate of point seven five percent (0.75%) per

month or part thereof and the total interest shall not exceed the

amount of the said tax;".

In subarticle (2D) of article 48 of the principal Act, for the

words "for which it remains unpaid." there shall be substituted the

words -

"for which it remains unpaid

Provided that for any period or part thereof

commencing on or after 1st January 2009, interest shall be

calculated at the rate of point seven five percent (0.75%) per

month or part thereof and the total interest shall not exceed the

amount of the said repayment.".

PART IX

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

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

this Part referred to as "the principal Act."

(2) The provisions of this Part shall come into force or, as the

case may be, shall be deemed to have come into force, as follows

(a)

the provisions of article 33 shall come into force or,

as the case may be, shall be deemed to have come into force, as

follows

(i) the provisions of paragraph (a) thereof shall

be deemed to have come into force on 4th November,

2008;

(ii) the provisions of the amendment contained in

paragraph (b) thereof, relating to "ETHYL ALCOHOL,

excluding Spirit based flavoured beverages of an

alcoholic content over 1.2% but not exceeding 7%" shall

come into force on 5th January, 2009; and

(iii) the provisions of the amendment contained in

paragraph (b) thereof, relating to "Spirit based flavoured

beverages of an alcoholic content over 1.2% but not

exceeding 7%" shall be deemed to have come into force

on 4th November, 2008;

(b) the provisions of article 34 shall be deemed to have

come into force on 4th November, 2008; and

(c)

the provisions of article 35 shall come into force or,

as the case may be, shall be deemed to have come into force, as

follows

(i) the provisions of paragraphs (a), (c), (d), (h),

(i), (j), (k), (m), (n) and (o) thereof shall be deemed to have

come into force on 4th November, 2008; and

(ii) the provisions of paragraphs (b), (e), (f), (g),

and (l) thereof shall come into force on such date as the

Minister may, by notice in the Gazette, appoint.

The Second Schedule to the principal Act shall be Amendment to

the Second

amended as follows

Schedule to the

principal Act.

(a)

for the words in the 'Rate of Excise Duty' column

thereof in respect of the item "INTERMEDIATE PRODUCTS",

there shall be substituted the following

"€150.00 per hectolitre"; and

(b) for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "ETHYL ALCOHOL", there shall be

substituted the following

"ETHYL ALCOHOL, excluding Spirit based €0.14 per %

flavoured beverages of an alcoholic content over vol. per litre

1.2% but not exceeding 7%

Spirit based flavoured beverages of an alcoholic €0.40 per %

content over 1.2% but not exceeding 7%

vol. per litre"

The Third Schedule to the principal Act shall be amended Amendment to

the Third

as follows

Schedule to the

principal Act.

(a)

for the words in the 'Rate of Excise Duty' column

thereof in respect of the item "Cigarettes", there shall be

substituted the following

"48.7% of the retail price plus €22.00 per 1000

cigarettes but not less than €109.50 per 1000 cigarettes";

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

thereof in respect of the item "Cigars and Cigarillos", there shall

be substituted the following

"€15.20 per 1000 units";

(c)

for the words in the 'Rate of Excise Duty' column

thereof in respect of the item "Hand-rolling Tobacco", there

shall be substituted the following

"€68.13 per kg.";

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

thereof in respect of the item "Other Smoking Tobacco", there

shall be substituted the following

"€68.13 per kg.";

(e)

for the words in the 'Rate of Excise Duty' column

thereof in respect of the item "Pipe Tobacco", there shall be

substituted the following

"€21.94 per kg."; and

(f)

for the words in the 'Rate of Excise Duty' column

thereof in respect of the item "Chewing Tobacco and Snuff",

there shall be substituted the following

"€29.59 per kg.".

The Fourth Schedule to the principal Act shall be amended

as follows

(a)

for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "Leaded petrol", there shall be substituted

the following

" L e a d e d p e t r o l f a l l i n g w i t h i n C N C o d e s €558.18 per

2710.11.31, 2710.11.51 and 2710.11.59

1000 litres";

(b) for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "Leaded petrol", there shall be substituted

the following

" L e a d e d p e t r o l f a l l i n g w i t h i n C N C o d e s €558.18 per

2710.11.31, 2710.11.51 and 2710.11.59, excluding 1000 litres

aviation spirit falling within CN Code 2710.11.31 if

used for aviation purposes

Av i a t i o n s p i r i t f a l l i n g w i t h i n C N C o d e €450.00 per

2710.11.31 if used for aviation purposes

1000 litres";

(c)

for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "Unleaded petrol", there shall be

substituted the following

"U n l e a d e d p e t ro l f a l l i n g w i t h i n C N C o d e s €439.38 per

2710.11.41, 2710.11.45 and 2710.11.49

1000 litres";

(d) for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "Gas oil", there shall be substituted the

following

"Gas oil falling within CN Codes 2710.19.41 to €352.40 per

2 7 1 0 . 1 9 . 4 9 e x c l u d i n g g a s o i l f a l l i n g w i t h i n 1000 litres";

2710.19.49 if used for heating purposes

(e)

for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "Gas oil", there shall be substituted the

following

"Gas oil falling within CN Codes 2710.19.41 to €352.40 per

2 7 1 0 . 1 9 . 4 9 e x c l u d i n g g a s o i l f a l l i n g w i t h i n 1000 litres

2710.19.41 or 2710.19.45 with a sulphur content not

exceeding 0.1% by weight if used by commercial or

industrial entities for heating purposes

Gas oil falling within CN Codes 2710.19.41 or €142.09 per

2710.19.45 with a sulphur content not exceeding 1000 litres";

0.1% by weight if used by commercial or industrial

entities for heating purposes

(f)

for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

under the column "Gas oil

"If used by private pleasure seacraft for outbound

0";

voyages

there shall be substituted the following

"If used by pleasure sea-craft for direct voyages

0";

to destinations outside the European Union

(g) the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item hereunder

"Gas Oil falling within CN Code 2710.19.49 if €96.79 per

used for heating purposes

1000 litres"

shall be repealed;

(h) for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "Biodiesel (a mixture of biomass and

gas oil)", there shall be substituted the following

"Biodiesel (a mixture of biomass and gas oil)

€352.40 per

1000 litres";

(i)

for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "Natural gas", there shall be substituted

the following

"Natural gas falling within CN Codes 2711.11.00

and 2711.21.00

If used as motor fuel

€2.60 per 1

gigajoule,

gross

calorific

value

If used for heating purposes

€0.84 per 1

gigajoule,

gross

calorific

value";

(j)

for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "Liquid petroleum", there shall be

substituted the following

"Liquid petroleum gas falling within CN Codes €125.00 per

2711.12 to 2711.13, except when used for heating 1000 Kgs

purposes

Liquid petroleum gas falling within CN Codes €34.94 per

2711.12 to 2711.13, when used for heating purposes 1000 Kgs";

(k) for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "Kerosene" - the first line thereof - there

shall be substituted the following

"Kerosene falling within CN Codes 2710.19.21 €352.40 per

and 2710.19.25

1000 litres";

(l)

for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

- under the item "Kerosene"

"If used by private pleasure aircraft for outbound

0";

voyages

there shall be substituted the following

"If used by private pleasure aircraft for direct

0";

voyages to destinations outside the European Union

(m) for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "Electricity", there shall be substituted the

following

"Electricity falling under CN Code 2716

€0.84 per

MWh";

(n) for the words in the 'Description of excise goods'

column and in the relative 'Rate of Excise Duty' column thereof

in respect of the item "Coal and Coke", there shall be substituted

the following

"Coal and Coke falling within CN Codes 2701, €0.26 per 1

2702 and 2704

gigajoule,

gross

calorific

value";

and

(o) the Note at the end of the Schedule, starting with the

words "Note: Beginning from 1 December 2005" and ending

with the words "and 2710.11.49" shall be deleted.

PART X

(1) This Part amends the Value Added Tax Act, and it Amendment of

shall be read and construed as one with the Value Added Tax Act, the

Tax Act.

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

(2) The provisions of this Part shall come into force or, as the

case may be, shall be deemed to have come into force, as follows

(a)

the provisions of articles 40, 42, 43, 44(a), 44(c),

44(d), 44(e), 45, 46, 47 and 49 to 56 shall be deemed to have

come into force on the 1st January, 2009;

(b) the provisions of articles 37, 38, 39, 41 and 44(b)

shall come into force on the 1st January, 2010 as provided for by

Council Directive 2008/8/EC of 12th February, 2008;

(c)

the provisions of article 48 shall come into force on

the 1st January, 2015 as provided for by Council Directive

2008/8/EC of 12th February, 2008.

Article 10 of the principal Act shall be amended as

(a)

subarticle (1) thereof shall be substituted by the

following

"(1) (a)

A taxable person established in

Malta who is not registered under this article or under

article 11 shall apply to be registered under this article by

not later than thirty days from the date on which he makes

a supply for consideration in Malta other than an exempt

without credit supply.

(b)

A taxable person established in Malta who

is not registered under this article or under article 11 and

who supplies services within the territory of another

Member State for which the tax is payable solely by the

recipient shall apply to be registered under this article by

not later than thirty days from the date on which he makes

a supply for consideration."; and

(b) in subarticle (2) thereof for the words "Subarticle (1)

does not apply" there shall be substituted the words "Paragraph

(a) of subarticle (1) does not apply".

Article 12 of the principal Act shall be amended as

(a)

in subarticle (2) thereof, for the words "A taxable

person who is not registered" there shall be substituted the

words "For the purpose of subarticle (1), a taxable person who

is not registered".

(b) Subarticles (3) to (8) thereof shall be renumbered as

subarticles (4) to (9) respectively and immediately after

subarticle (2) thereof there shall be added the following new

subarticle (3)

"(3) A taxable person established in Malta, other

than a taxable person registered under article 10, who

receives services for which he is liable to pay the tax

pursuant to article 20(2), shall apply to be registered under

this article by not later than the date on which he receives a

service.";

(c)

in subarticle (4) thereof as renumbered, for the

words "in terms of subarticle (1) or who makes" there shall be

substituted the words "in terms of subarticles (1) or (3) or who

makes";

(d) subarticles (8) and (9) thereof, as renumbered, shall

be renumbered again as subarticles (9) and (10) and

immediately after subarticle (7) thereof there shall be added the

following new subarticle (8)

"(8) A person registered under this article in the

circumstances mentioned in subarticle (3) may apply for

the cancellation of his registration at any time if he no

longer receives supplies of services for which he is liable

to pay the tax pursuant to article 20(2)."; and

(e)

in paragraph (b) of subarticle (10) thereof, as re-

numbered, for the words "a cancellation in accordance with

subarticle (5) or (6)" there shall be substituted the words "a

cancellation in accordance with subarticle (6) or (7) or (8)".

Subarticle (2) of article 20 of the principal Act shall be Amendment of

article 20 of the

amended as follows

principal Act.

(a)

paragraph (b) thereof shall be substituted by the

following

"(b) a supply of services made to a taxable

person or a non-taxable legal person identified for

purposes of Value Added Tax in terms of item 2(1) in Part

Two of the Third Schedule; or"; and

(b) paragraph (c) thereof shall be substituted by the

following

"(c) a supply of goods or of services, other than

a supply to which paragraph (a) or (b) refers, made to a

taxable person registered under article 10 or article 12, or

to a non-taxable legal person identified for purposes of

Value Added Tax

Provided that, for the purposes of this

subarticle, a taxable person who has a fixed establishment

within Malta shall be regarded as a taxable person who is

not established within Malta when the following

conditions are met

(i)

he makes a taxable supply of goods or of

services within Malta;

(ii) an establishment which the supplier has

within Malta does not intervene in that supply.".

In subarticle (4) of article 21 of the principal Act, for the

words "at the rate of one per cent," there shall be substituted the

words "at the rate of zero point seven five per cent (0.75%)".

Subarticle (3) of article 30 of the principal Act shall be

substituted by the following

"(3) Every taxable person shall make a recapitulative

statement on such form and at such intervals as the Minister

may by regulations prescribe for the following supplies

(a)

exempt intra-Community supplies of goods;

(b)

services, other than services that are

exempted from the tax in the Member State where the

transaction is taxable, and for which the recipient is liable

to pay the tax;

made to taxable persons and non-taxable legal persons

identified for purposes of Value Added Tax.".

Subarticle (3) of article 37 of the principal Act shall be

substituted by the following

"(3) Where a tax return for a tax period furnished to the

Commissioner by a person registered under article 10 who only

supplies goods or services listed under Part One of the Fifth

Schedule to this Act, does not contain a full and correct

statement of the matters required to be declared by that person

in that return and to the extent that that person does not correct

such an understatement or overstatement in accordance with the

provisions of article 28 before he is served with an assessment

for that period he shall, unless that person has in virtue of that

default become liable to a higher administrative penalty under

the other provisions of this article, be liable to an administrative

penalty of one hundred and fifty euro (€150).".

Article 38 of the principal Act shall be amended as Amendment of

article 38 of the

follows

principal Act.

(a)

in paragraph (b) of subarticle (1) thereof, for the

words "twenty-three euro (€23)," there shall be substituted the

words "twenty euro (€20),";

(b) the proviso to subarticle (1) thereof shall be

substituted by the following

"Provided that where the tax payable is less than

two hundred and fifty euro (€250), such administrative

penalty shall not exceed the equivalent of the tax payable

to the nearest euro or fifty euro (€50), whichever is the

greater, and it shall not exceed two hundred and fifty euro

(€250) in all other cases.";

(c) in subarticle (2) thereof, for the words "twenty-three

euro (€23)," there shall be substituted the words "ten euro

(€10),"; and

(d) the proviso to subarticle (2) thereof shall be

substituted by the following

"Provided that such administrative penalty shall in

no case exceed one hundred and twenty euro (€120) for

each such declaration or statement.".

Article 39 of the principal Act shall be amended as Amendment of

article 39 of the

follows

principal Act.

(a)

in paragraph (b) of subarticle (1) thereof, for the

words "twenty-three euro (€23)," there shall be substituted the

words "twenty euro (€20),";

(b) in paragraph (a) of subarticle (2) thereof, for the

words "the tax chargeable on the intra-community acquisitions",

there shall be substituted the words "the tax chargeable on the

intra-community acquisitions or the services received or both

such intra-community acquisitions and services received,";

(c)

in paragraph (b) of subarticle (2) thereof, for the

words "twenty-three euro (€23)," there shall be substituted the

words "twenty euro (€20),";

(d) in subarticle (3) thereof, for the words "twenty-three

euro (€23)," there shall be substituted the words "twenty euro

(€20),"; and

(e)

the proviso to subarticle (3) thereof shall be

substituted by the following

"Provided that such administrative penalty shall in

no case exceed two hundred and fifty euro (€250) for each

such notice.".

Article 40 of the principal Act shall be amended as

(a)

in paragraph (b) thereof, for the words "two

hundred and thirty-two euro (€232)," there shall be substituted

the words "one hundred euro (€100),"; and

(b) the proviso thereof shall be substituted by the

following

"Provided that such administrative penalty shall in

no case exceed five hundred euro (€500).".

Article 42 of the principal Act shall be substituted by the

following

"42. (1) Notwithstanding the provisions of articles 37

to 41, both inclusive -

(a)

no administrative penalty shall be due by a

person for any default if that person proves that there is a

reasonable excuse for the default;

(b)

if a person does not prove that there is a

reasonable excuse for a default, but the Commissioner is of

the view that the default resulted from particular

circumstances that merit a mitigation of the administrative

penalty, he may, in his discretion, remit part of the

administrative penalty for that default;

(c)

if the Commissioner is of the view that the

default resulted from a genuine mistake he may remit in

whole or in part the administrative penalty for that default.

(2) For the purposes of paragraphs (a) and (b) of

subarticle (1) -

(a)

an insufficiency of funds to pay any tax

due; or

(b)

when reliance is placed on any other person

to perform any task, the fact of that reliance or any

dilatoriness or inaccuracies on the part of the person relied

upon,

shall not constitute a reasonable excuse.

(3) Notwithstanding the provisions of articles 43 and

44, the use of the Commissioner's discretion for the purpose of

paragraphs (b) and (c) of subarticle (1) shall not be questioned

in any appeal or in any reference made to the Value Added Tax

Appeals Board.".

In paragraph (k) of article 44 of the principal Act the words Amendment of

"in cases where such a penalty has been imposed in virtue of article article

principal Act.

37" shall be substituted by the words "except where it is imposed as a

result of an assessment".

Subarticle (1) of article 57 of the principal Act shall be Amendment of

article 57 of the

amended as follows

principal Act.

(a)

paragraph (g) thereof shall be substituted by the

following new paragraph

"(g) the

supply

of

telecommunications,

broadcasting or electronic services supplied by taxable

persons not established within the Community;";

(b) paragraph (h) thereof shall be substituted by the

following new paragraph

"(h) the

supply

of

telecommunications,

broadcasting or electronic services supplied by taxable

persons established within the Community but not in the

Member State of consumption;"; and

(c)

immediately after paragraph (h) thereof, there shall

be added the following new paragraph (i)

"(i)

such other operations as may be designated

by an order as may be made, amended, substituted or

replaced by the Minister and published in the Gazette.".

Article 76 of the principal Act shall be amended as Amendment of

article 76 of the

principal Act.

(a)

for the words "a fine (multa) of not less than six

hundred and ninety-five euro (€695) and not exceeding three

thousand and four hundred and ninety euro (€3,490)" there shall

be substituted the words "a fine (multa) of not less than seven

hundred euro (€700) and not exceeding three thousand and five

hundred euro (€3,500)"; and

(b) for the words "a further fine (multa) of not less than

four euro (€4) and not exceeding twenty-three euro (€23)" there

shall be substituted the words "a further fine (multa) of not less

than five euro (€5) and not exceeding twenty euro (€20)".

Article 77 of the principal Act shall be amended as

follows

(a) for the words "a fine (multa) of not less than six

hundred and ninety-five euro (€695) and not exceeding three

thousand and four hundred and ninety euro (€3,490)" there shall

be substituted the words "a fine (multa) of not less than seven

hundred euro (€700) and not exceeding three thousand and five

hundred euro (€3,500)"; and

(b) for the words "a further fine (multa) of not less than

four euro (€4) and not exceeding twenty-three euro (€23)" there

shall be substituted the words "a further fine (multa) of not less

than five euro (€5) and not exceeding twenty euro (€20)".

Article 78 of the principal Act shall be amended as

follows

(a)

in subarticle (1) thereof for the words "one thousand

and one hundred and sixty euro (€1,160)" there shall be

substituted the words "one thousand and two hundred euro

(€1,200)"; and

(b) in subarticle (2) thereof for the words "two thousand

and three hundred and twenty-five euro (€2,325)" there shall be

substituted the words "two thousand and five hundred euro

(€2,500)".

In article 79 of the principal Act, for the words "a fine

(multa) of not less than four hundred and sixty-five euro (€465) and

not more than two thousand and three hundred and twenty-five euro

(€2,325)" there shall be substituted the words "a fine (multa) of not

less than five hundred euro (€500) and not more than two thousand

and five hundred euro (€2,500)".

In subarticle (1) of article 80 of the principal Act, for the Amendment of

words "three hundred and forty-five euro (€345)" there shall be article

principal Act.

substituted the words "three hundred and fifty euro (€350)".

In article 81 of the principal Act, for the words "a fine Amendment of

(multa) of not less than two hundred and thirty-two euro (€232) but article

principal Act.

not exceeding one thousand and one hundred and sixty euro

(€1,160)", there shall be substituted the words "a fine (multa) of not

less than two hundred and fifty euro (€250) but not exceeding one

thousand and two hundred euro (€1,200)".

In subarticle (3) of article 84 of the principal Act, for the Amendment of

words "two hundred and thirty-two euro (€232) in the case of a first article

principal Act.

offence, four hundred and sixty-five euro (€465) in the case of a

second offence and nine hundred and thirty euro (€930) in the case of

a third offence" there shall be substituted the words "two hundred

euro (€200) in the case of a first offence, four hundred euro (€400) in

the case of a second offence and eight hundred euro (€800) in the case

of a third offence".

In item 4(1)(c) of the Ninth Schedule to the principal Act, Amendment of

for the words "one hundred and sixteen euro (€116)" there shall be the

Schedule to the

substituted the words "one hundred euro (€100)".

principal Act.

PART XI

This Part amends the Malta Resources Authority Act and it Amendment of

shall be read and construed as one with the Malta Resources the

Resources

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

Act".

Subarticle (2) of article 31 of principal Act shall be Amendment of

article 31 of the

substituted by the following

principal Act.

"(2) An administrative fine imposed under subarticle (1)

of this article shall not exceed one hundred thousand euro

(€100,000) for each contravention and, or six hundred euro

(€600) for each day of non-compliance, from the date of the

decision given by the Authority".

PART XII

(1) This Part amends the Eco-Contribution Act and it Amendment of

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

Contribution

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

Act.

(2) The provisions of this Part shall come into force on the 1st

of March, 2009, (except for item S 201001 in the Second Schedule

which will come into force on 1st January, 2010).

Article 2 of the principal Act shall be amended as follows

(a)

for the definition of "producer" there shall be

substituted the following definition

" "producer" means a person who, for the purpose

of trade or otherwise in the course of business,

manufactures or brings into Malta products on which the

eco-contribution shall be payable in terms of this Act, and

in relation to services means a person who for the purpose

of trade or otherwise provides services in Malta on which

eco-contribution shall be payable in terms of this Act;";

and

(b) immediately before the definition of "waste" there

shall be added the following new definition

" "services" means services which are listed in the

Second Schedule and on which an eco-contribution is

chargeable;".

Article 3 of the principal Act shall be amended as follows

(a) for subarticle (1), there shall be substituted the

following new subarticle

"(1) There shall be charged and levied by the

competent authority, on account of the Government, an

eco-contribution at the rates shown in the Third Column of

the First Schedule payable on products described in the

First and Second Columns of the said Schedule, which are

placed on the market, and in the Fourth Column of the

Second Schedule payable on services described in the

First, Second and Third Columns of the said Schedule.";

(b) in subarticle (2), for the words "First Schedule"

there shall be substituted the words "First and Second

Schedules"; and

(c)

in the proviso to subarticle (2) for the words "the

said First Schedule", wherever they occur, there shall be

substituted the words "the said First and Second Schedules".

In subarticle (1) of article 4 of the principal Act, for the

words "The eco-contribution shall be due at the time at which the

products are placed on the market:" there shall be substituted the

words "The eco-contribution on products listed under the First

Schedule shall be due at the time at which the products are placed on

the market and the eco-contribution on services listed under the

Second Schedule shall be due at the time indicated in the third

column of the Second Schedule:".

In article 9 of the principal Act, for the words "in the Amendment of

Second Schedule" there shall be substituted the words "in the Third article

9 of the

principal Act.

Schedule".

Immediately after article 9 of the principal Act there shall Addition of new

Part in the

be added the following new Part

principal Act.

"Part IIIA - Imposition of Eco-contribution on Plastic Bags

9A. (1) A producer of plastic bags

Information to be

printed on plastic

described in the First and Second Columns of

bags.

the First Schedule who is liable for the payment

of an eco-contribution at the rate shown in the

Third Column of the said Schedule shall be

obliged to comply with the obligations in

accordance with the provisions of the said

Fourth Schedule.

(2) The Minister may, by regulations

made under this article, amend, substitute or

repeal the Fourth Schedule.

9B. Any person in the course of an

Offences and

penalties.

economic activity who, upon an inspection by

the competent authority or any person

appointed by it for such purpose in terms of

article 25 -

(a)

has in his possession plastic

bags, already placed on the market in

Malta, which do not conform to the

obligations listed under the provisions of

the Fourth Schedule; or

(b) fails to comply with any other

obligation listed under the provisions of

the Fourth Schedule,

shall be guilty of an offence and shall, on

conviction, be liable to a fine (multa) of not

less than one thousand euro (€1,000)

Provided that where a person has been

convicted under this article and is again

convicted of an offence under the said article

committed within six months from the date of

the previous conviction, the fine (multa) shall

in no case be less than one thousand five

hundred euro (€1,500)

Provided further that where a person has

been convicted for a third offence under this

article within a period of twelve months from

the date of the first conviction, the fine (multa)

shall in no case be less than two thousand euro

(€2,000)

Provided further that where a person has

been convicted for four offences under this

article in a period of twenty-four months, the

court shall on the latest of the said convictions

impose a fine (multa) of not less than two

thousand five hundred euro (€2,500) and in

addition to the punishment for that conviction

order the suspension for a determinate time of

not less than one week and not more than one

month of all licences, permits, warrants or

other authorisation granted by the Police or by

any other authority to carry on the economic

activity or activities to which the offences

relate.

9C. (1) Notwithstanding any other

Compromise

penalties.

provision of this Act, the competent authority

may, in the case of an offence under article 9C,

enter into an agreement in writing with the

offender whereby the said offender pays to the

competent authority five hundred euro (€500)

in the case of a first offence, seven hundred and

fifty euro (€750) in the case of a second offence

and one thousand euro in the case of a third

offence (€1,000), within fifteen days from the

receipt of a notice by the competent authority

to this effect, and upon the payment of such

fine (multa), all criminal liability under this

Act with regard to the offences in relation to

which the fine (multa) has been paid, shall be

extinguished.

(2) Any sum due in virtue of an

agreement entered into in terms of subarticle

(1) shall be due to the Government as a civil

debt. The competent authority shall not enter

into an agreement as is referred to in subarticle

(1) unless such agreement is accompanied by

the payment of the sum due or a sufficient

security for its payment.

(3) The provisions of this article shall be

without prejudice to any proceedings or

forfeiture instituted or having effect in virtue of

any other law.

(4) The said agreement and the payment

of the fine (multa) so imposed shall be without

prejudice to any eco-contribution and

administrative penalty due under this Act.".

In subarticle (1) of article 12 of the principal Act, for the Amendment of

words "for the recovery of waste from those products." there shall be article

principal Act.

substituted the words

"for the recovery of waste from those products

Provided that producers of bags of plastics falling under

the First Schedule of this Act and producers of services falling

under the Second Schedule of the Act shall not qualify for the

purpose of this subarticle.".

In the First Schedule to the principal Act, for the words

Amendment of

the First

Schedule to the

"PLASTIC BAGS

principal Act.

3923 Bags for the conveyance of goods, of

plastics, excluding

(i)

sacks and cones;

(ii) bags, without any handles, loops,

slots or any other feature that

facilitates the use of the bag for the

conveyance of goods, and without

any gussets, not exceeding 26 cm in

width and 40 cm in length;

(iii) bio-degradable bags in accordance

with MSA EN 13432:2000, MSA

EN

14046:2003,

MSA

EN

14047:2003, MSA EN 14048:2003

as appropriate, and degradable

platic bags, of any dimension,

including

bio-degradable

and

degradable garbage bags;

(iv) plastic packaging, without handles,

used as part of a production process;

(v) plastic bags designed for re-use,

which are used to contain goods or

products, and which are sold by the

producer for a sum of not less than

€0.14 per

Lm0.50

piece

3923 Bags for the conveyance of goods, of

degradable plastic, excluding bags

without any handles, loops, slots or any

other feature that facilitates the use of the

bag for the conveyance of goods, and

without any gussets, not exceeding 26 cm

€0.02 per

in width and 40 cm in length

piece"

there shall be substituted the words -

"PLASTIC BAGS

3923 Bags of plastics, excluding

(i)

bags for the conveyance of goods;

(ii) sacks and cones;

(iii) bags, without any handles, loops,

slots or any other feature that

facilitates the use of the bag for the

conveyance of goods, and without

any gussets, not exceeding 26 cm in

width and 40 cm in length;

(iv) bio-degradable bags in accordance

with MSA EN 13432:2000, MSA

EN

14046:2003,

MSA

EN

14047:2003, MSA EN 14048:2003

as appropriate, and degradable

platic bags, of any dimension,

including

bio-degradable

and

degradable garbage bags;

(v) plastic packaging, without handles,

used as part of a production process;

(vi) plastic bags designed for re-use,

which are used to contain goods or

products, and which are sold by the

producer for a sum of not less than

€0.14 per

€1.20 per piece

piece

3923 Bags of degradable plastic, excluding

bags for the conveyance of goods and

bags without any handles, loops, slots or

any other feature that facilitates the use

of the bag for the conveyance of goods,

and without any gussets, not exceeding

€0.02 per

26 cm in width and 40 cm in length

piece

3923 Bags of plastics, for the conveyance of

goods, with a handle, loop, slot or any

other feature that facilitates the use of the

bag for the conveyance of goods,

excluding bags which constitute or form

an integral part of the packaging in which

goods are sealed prior to retail sale or

€0.15 per

transfer

bag".

In the Second Schedule to the principal Act, for the words Amendment of

"SECOND SCHEDULE" in the title thereof, there shall be the

Second

Schedule to the

substituted the words "THIRD SCHEDULE".

principal Act.

Immediately after the First Schedule to the principal Act, Addition of new

Schedule to the

there shall be added the following new Schedule

principal Act.

"SECOND SCHEDULE

CODE

DESCRIPTION

TIME WHEN

ECO-

NUMBER

CONTRIBUTION

CONTRI-

FALLS DUE

BUTION

RATE

S 201001

Accommodation

The time when the

Fifty cents

provided in any premises

invoice is raised by

(€0.50) per

which for the purpose of

the producer or at

night

per

providing such service

the time of the

person.".

requires the license in

check-in, whichever

virtue of the Malta

is the earlier.

Travel and Tourism

Services Act, or any

other Act which may be

substituted

therefore,

excluding host families.

Immediately after the Third Schedule to the principal Act,

there shall be added the following new Schedule

"FOURTH SCHEDULE

(Article 9A)

Other obligations regarding plastic bags

(1) Any producer referred to in subarticle (1) of article 9A

shall be obliged to print on each side of the bag, a label, consisting of,

but not limited to, the following information

(a)

the name of the person registered in terms of the

Third Schedule of this Act,

(b)

the business address, and

(c)

the eco-contribution registration number

as

prescribed in item 1(3) of the Third Schedule of this Act.

The information above mentioned is to be provided in a

character font of not less than two centimetres and in a manner clearly

visible. The producer shall also print the batch number of the bag on

each side of the bag.

(2) The producer, referred to in subarticle (1) of article 9A,

shall provide, for every supply, a certificate to prove that the bag or

bags with the corresponding batch number were supplied by him and

that the eco-contribution was accounted for in terms of this Act.

(3) Any person who in the course of an economic activity

acquires the plastic bags through an intermediary, is required to

obtain a copy of the certificate issued by the producer, verifying that

eco-contribution has been accounted for on the consignment with the

corresponding batch number.

(4) Any person who supplies plastic bags and who is required to

issue a fiscal receipt under item 2 of the Thirteenth Schedule to the

Value Added Tax Act shall indicate on the fiscal receipt the price

inclusive of the eco-contribution for each supplied plastic bag, one by

one.".

Passed by the House of Representatives at Sitting No. 86 of the

2nd March, 2009.

L OUIS G ALEA

Speaker

P AULINE A BELA

Clerk to the House of Representatives