ACT No. XIII of 2015 AN ACT to implement Budget measures for the financial year 2015 and other administrative measures.

I assent.

M ARIE L OUISE

(L.S.)

C OLEIRO P RECA

President

30th April, 2015

ACT No. XIII of 2015

AN ACT to implement Budget measures for the financial year

2015 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

Implementation Act, 2015.

PART I

"FEES

Matters in which fee may be taken

1. Application for registration as a citizen of Malta, or

for the grant of a certificate of naturalization .........................

2. Registration as a citizen of Malta, or grant of a

certificate of naturalization ....................................................

3. Application for re-registration or re-naturalization as a

citizen of Malta by a person who has already been registered

or naturalized as a citizen of Malta -

Additional fee on first re-registration or re-

naturalization .............................................................

Additional fee on second re-registration or re-

naturalization .............................................................

Additional fee on third re-registration or re-

naturalization and so on, on the same rising scale .......

4. Issue of a certificate under article 15 of the Maltese

Citizenship Act .....................................................................

5. Supply of a certified true copy or other copy of any

registration or certificate referred to above ............................

6. Supply of a certificate of citizenship to a citizen of

Malta ...................................................................................

7. Swearing an affidavit ................................................

8. Taking an oath of allegiance .....................................

9. Application for an inquiry under article 14(4) of the

Maltese Citizenship Act.........................................................

10. Declaration of renunciation of citizenship of Malta ....

PART XVII

66. (1) This Part amends the Agricultural Leases Amendment to

Regulations and it shall be read and construed as one with the the

Proceedings in the Agricultural Leases Regulations, hereinafter in Leases

this Part referred to as "the Regulations".

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

into force on the 1st January, 2015.

67. Tariff A of the Schedule to the Regulations shall be

Substitution of

Tariff A of the

substituted by the following

Schedule to the

Regulations.

"TARIFF A

Registry fees payable in the Rural Leases Control Board

1 For the filing of any claim ....................................

€40

2 For the filing of any reply .....................................

€25

3 For the filing of any application of appeal ............

€80

4 For the filing of an answer to an application of

appeal ...................................................................

€50

5 The fees established in paragraphs 1 to 4 of this

Tariff shall include the filing of all other acts of

procedure and services (including but not limited

to the filing of warrants for the examination of

witnesses, the examination itself, recording fees,

transcriptions and copies, the services of judicial

assistants, decrees and declarations prior to

definitive judgement, taxed bill of costs and

copies of the judgement) required following the

initiation of the cause through the said act up to

and including final judgement but excluding any

fees due for notification of the acts of procedure

or any fees due to referees or experts appointed by

the Board or any fees which the Board may be

required to pay to third parties.

6 (1) No fee shall be levied for the filing of any

note of admission of a claim provided that the

claim is admitted in full and unconditionally

before any contestation thereon.

(2) Any counter-claim contained in any act of

procedure shall be treated as if it is a new claim

and the fees set out in paragraphs 1 to 4 shall be

levied on the counter claim and the reply thereto.

(3) The fees stated in paragraphs 1 to 4 shall also

be due on the filing of any application to the

Board to be permitted to file any statement of

defence, answer or other act of procedure filed in

reply to a claim and intended to contest, whether

totally or partially, a claim made.

7 (1) For every notification of an act of

procedure, including expenses incurred in the

execution of such notification, the following fees

shall be due

(i)

registry fee .........................................

€6

(ii) fee due to the executive officer

effecting the service ............................

€1.20

Provided that if service is to be effected outside

normal working hours, the fees contained in this

paragraph shall be increased by 100%.

(2) Notwithstanding anything contained in this

Tariff if the service of any act is to be executed

personally by an executive officer of the Board, in

cases where the law permits that service be

effected otherwise, the following additional fees

shall be due, for each notification

(i)

registry fee ..........................................

€25

(ii) fee due to the executive officer

effecting the service ............................

€7

(3) The fees established in sub-paragraph (2)

shall not apply when service is to be effected

personally by an executive officer of the Board in

terms of any law, and in such cases the fees

established in sub-paragraph (1) of this paragraph

shall apply.

8 For any other act of procedure indicated in the

Agricultural Leases (Reletting) Act but for which

no fee is established in these Tariffs ......................

€15

Provided that fees for services not specifically

provided for in this Tariff but provided for in

other Tariffs contained in the Code of

Organization and Civil Procedure shall be taxed

according to those Tariffs.

9 For the opening of the registry outside working

hours

(i)

registry fee ..........................................

€120

(ii) fee due to attending deputy registrar ...

€50

(iii) fee due to each executive officer

required to effect service ....................

€35

10 (1) The Board may, when delivering judgement,

order that the plaintiff or defendant in a cause pay

increased costs to the Registrar of Courts of not

less than €200 and not more than €650 if the

Board deems that the act of procedure initiating

the claim or the act of procedure in reply was

frivolous or vexatious or that either of the parties

has unnecessarily prolonged the proceedings and

in such case such sum will not be recoverable

from the other party.

No appeal shall lie from the decision of the Board.

(2) The Board may, when delivering

judgement, also refer to the Commission for the

Administration of Justice the advocate of the

plaintiff or of the defendant if the Board deems

that the advocate is responsible, wholly or partly,

for the frivolous or vexatious act of procedure or

for prolonging the proceedings.

No appeal shall lie from the decision of the Board.

11 (1) All fees due shall be paid together with the

filing of the relative act and the Registrar shall not

accept for filing any act of procedure, which is not

accompanied by the relative fee.

(2) The assessment of the Registrar on the

amount of fees to be paid shall be final.

(3) In assessing the fees laid down in this Tariff

no account shall be taken of any fraction of €1.

12 (1) The Registrar shall cause a taxed bill of costs

to be kept in the file of each cause and shall

immediately enter therein all payments made to

him and all payments due to the advocates and

legal procurators of the parties and the parties and

their advocates and legal procurators shall have

the right to a copy thereof at any time.

(2) Within one month of the delivery of the

definitive judgement, the Registrar shall cause a

".

final taxed bill of costs to be drawn up.

PART XVIII

68. (1) This Part amends the Fees payable for Residence

Permits and Employment Licences Regulations, and it shall be read

and construed as one with the Fees payable for Residence Permits

and Employment Licences Regulations, hereinafter in this Part

referred to as "the Regulations".

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

into force on the 1st January, 2015.

69. Items 2 and 3 in the Table found in regulation 2 of the

Regulations, shall be substituted by the following

"2. Application and issue of a uniform residence

permit, in terms of regulations 12(1) and 21 of the

Immigration Regulations, for each year granted of part

thereof ............................................................................. €27.50

3. Application and issue of residence

documentation issued to EU/EEA/Swiss nationals,

members of their families and other family members,

exercising their right of freedom of movement in Malta

which -

(a)

residence permit or residence documentation

has been lost, stolen, or destroyed ...........................................

(b)

has been defaced ...............................................

PART XIX

70. (1) This Part amends the Control of Swimming Pools Amendment to

Regulations and it shall be read and construed as one with the the

Control of Swimming Pools Regulations, hereinafter in this Part Pools

referred to as "the Regulations".

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

into force on the 1st January, 2015.

71. The provisions of this article, which substitute Schedule 1 of Substitution of

the Control of Swimming Pools Regulations, have been implemented Schedule

by means of Legal Notice 72 of 2015, which came into force on 1st

January, 2015.

PART XX

72. (1) This Part amends the Marriage Regulations and it Amendment to

shall be read and construed as one with the Marriage Regulations, the

hereinafter in this Part referred to as "the Regulations".

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

into force on the 1st January, 2015.

73. The provisions of this article, which substitute regulation 2 Substitution of

of the Marriage Regulations (S.L. 255.01), have been implemented by regulation

means of Legal Notice 84 of 2015, which came into force on 1st

January, 2015.

PART XXI

74. (1) This Part refers to subsidiary legislation made under Subsidiary

the Identity Card and Other Identity Documents Act, hereinafter in legislation

this Part referred to as "the principal Act".

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

into force on the 1st January, 2015.

75. The provisions of this article, which promulgate a legal

notice under the Identity Card and other Identity Documents Act (Cap.

258), have been implemented by means of Legal Notice 89 of 2015,

which was published on 17th March, 2015.

PART XXII

76. (1) This Part amends the Control of Tattooing Act and

it shall be read and construed as one with the Control of Tattooing

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

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

into force on the 1st January, 2015.

77. Sub-article (4) of article 6 of the principal Act shall be

substituted by the following

"(4) No licence shall be granted or renewed unless a fee

of twelve euro and ninety cents (€12.90), or such other fee as

the Minister may from time to time prescribe, in respect of the

grant and of every renewal thereof, has been paid to the

Minister.".

PART XXIII

78. This Part amends subsidiary legislation made under the

Land Registration Act, and it shall be read and construed as one with

the subsidiary legislation it amends.

79. The provisions of this article, which substitute the Second

Schedule to the Land Registration Rules, have been implemented by

means of Legal Notice 88 of 2015, which came into force on 1st

January, 2015.

80. The provisions of this article, which amend sub-rule (3) of

rule 3 of the Land Registration (Submission of Plans) Rules have been

implemented by means of Legal Notice 87 of 2015, which came into

force on 1st January, 2015 with the exception of rule 2(b) t h e r e o f

which shall come into force on such date as the Minister may establish

by notice in the Gazette.

PART XXIV

81. (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 this Part shall be deemed to have

come into force on 1st January, 2015.

82. Article 2 of the principal Act shall be amended as Amendment of

article 2 of the

follows

principal Act.

(a)

paragraph (xi) of the definition "Service Pension"

shall be re-numbered as paragraph (xii) thereof, and immediately

after paragraph (x) thereof there shall be added the following

new paragraph

"(xi) with effect from the 3rd January, 2015, for the

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

a service pension net of another two hundred euro (€200);

and"; and

(b) in paragraph (c) of the definition "severely

disabled person", immediately after the words "Muscular

Dystrophy" there shall be added the words "Neuro Myelitis

Optica".

83. In sub-article (3) of article 29 of the principal Act, for the Amendment of

words ''as the degree of such bodily or mental impairment bears to article

principal Act.

89%.'' there shall be substituted the words ''as the degree of such

bodily or mental impairment bears to 89%:'' and immediately

thereafter there shall be added the following new proviso

''Provided that with effect from 6th January, 2015

persons certified to be suffering from mesothelioma in

accordance with the provisions of the Fourth Schedule and who

have reached pensionable age or are in receipt of a pension by

virtue of article 26, are entitled to a Disablement Grant in

accordance with the highest percentage degree of disability

according to the provisions of Part II of the Third Schedule.''.

84. Article 30 of the principal Act shall be amended as follows

Amendment of

article 30 of the

principal Act.

(a)

in paragraph (iii) of the proviso to sub-article (1)

thereof, for the words ''for the duration of such engagement.''

there shall be substituted the words ''for the duration of such

engagement;'', and immediately thereafter there shall be added the

following new paragraph

''(iv) with effect from 1st January, 2015, a person

in respect of whom sub-article (1) applies, who has not yet

reached the age of 23 years, is obliged to participate in the

Youth Guarantee Scheme under the supervision of the

Ministry responsible for Employment.'';

(b) in paragraph (vi) of the proviso to sub-article (6)

thereof, for the words ''set up for this purpose.'' there shall be

substituted the words ''set up for this purpose:'' and immediately

thereafter there shall be added the following new proviso to the

above-mentioned paragraph

''Provided that, nothwithstanding the provisions of

this sub-paragraph (vi), with effect from 1st January, 2015,

where the head of household is a single parent with

children under the age of 23 living in the same household,

the said head of household shall not have to satisfy the

requisite of being in receipt of Social Assistance for two

years in the last three years;'';

(c)

immediately after the new proviso to paragraph

(vi) of the proviso to sub-article (6) thereof, there shall be added

the following new paragraph

''(vii) with effect from 1st January, 2015, a person

who is in receipt of Social Assistance for a minimum of

three years in the three years preceding the claim and who

contracts a marriage or a civil union with a person engaged

in a gainful occupation, shall not forfeit the right for Social

Assistance but will be entitled to 65% of the rate for the

first year, 45% of the rate for the second year and 25% of

the rate for the third year.''; and

(d) immediately after sub-article (7) thereof, there

shall be added the following new sub-article

''(7A) (i) Notwithstanding the provisions of sub-

article (7), with effect from 1st January, 2015, the head of

household who is a single parent with children under the

age of 23 living in the same household, will be able to

participate in a gainful occupation and benefit from the

provisions of sub-article (6)(vi), sohowever that the

difference of 10% in the first year, 30% in the second year

and 50% in the third year shall not be transferred to the

Training Fund.

(ii) With effect from 1st January, 2015, where

the child is over the age of one year, the head of household

who is a single parent under the age of 23 and not engaged

in a gainful occupation, is obliged to participate in the Youth

Guarantee under the supervision of the Ministry responsible

for Employment, in order to maintain the right for Social

Assistance.''.

85. In paragraph (a) of sub-article (4) of article 59 of the Amendment of

principal Act, for the words ''when it was last occupied by the article

principal Act.

pensioner;'' there shall be substituted the words ''when it was last

occupied by the pensioner:'', and immediately thereafter there shall be

added the following new proviso

''Provided that notwithstanding the provisions of this

paragraph, with effect from 1st January, 2015, any salary that

should be analogued with the wage/salary structure for

Government employees, will be effected from the date of the

company’s closure or the post at the place of work ceased to exist;

or''.

86. In sub-article (1) of article 71 of the principal Act, Amendment of

immediately after the words ''and has entered the eighth month of article

principal Act.

pregnancy'' there shall be added the words ''or a person adopting a child

after the 1st January, 2015,''.

87. In the proviso to sub-article (1) of article 72 of the principal Amendment of

Act, for the words ''on production of the said certificate from the article

principal Act.

Public Registry.'' there shall be substituted the words ''on production

of the said certificate from the Public Registry:'', and immediately

thereafter there shall be added the following new proviso

''Provided further that, from 1st January 2015, when a

claim follows the adoption of a child, both the first and the

second payments shall be made on production of the certificate

from the Public Registry confirming the said adoption.''.

88. Immediately after sub-article (3) of article 85 of the Amendment of

article 85 of the

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

principal Act.

''(4) With effect from 1st January, 2015, persons who

have reached pension age according to article 2, but have not

yet reached the age of 75, who have retired from employment and

are not in receipt of a Contributory Pension, but have paid

between 50 and 259 social security contributions will be paid the

sum of €100 per year whereas persons who paid more than 260

social security contributions will receive a payment of €200 per

year.''.

89. In sub-paragraph (ii) of the second proviso to sub-article Amendment of

(5) of article 116 of the principal Act, for the words ''as indicated in article

the principal

Part II of the Tenth Schedule.'' there shall be substituted the words ''as Act.

indicated in Part II of the Tenth Schedule:'', and immediately

thereafter there shall be added the following new proviso

''Provided

further

that,

notwithstanding

the

provisions of this sub-article, with effect from 1st January, 2015,

a person who has attained the age of 59 but not yet reached the

age of 65 and who is engaged in a gainful occupation or a self-

occupation, has the option to pay up to five years of arrears of

Social Security Contributions at the value of the SA rate as per

Part III of Schedule 10 during the year when the claim is made.''.

90. In sub-paragraph (e) of paragraph 3 of Part V of the Second

Schedule to the principal Act, for the words ''under the Employment

and Industrial Relations Act; and'' there shall be substituted the words

''under the Employment and Industrial Relations Act:'', and

immediately thereafter there shall be added the following new

proviso

''Provided that with effect from 1st January, 2015,

entitlement for this pension shall not cease notwithstanding such

person is gainfully occupied and the earnings from such

gainful occupation exceed the National Minimum Wage; and''.

PART XXV

91. (1) This Part amends the Duty Free Shops Regulations

and it shall be read and construed as one with the Duty Free Shops

Regulations, hereinafter in this Part referred to as "the Regulations".

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

into force on the 1st January, 2015.

92. Sub-regulation (3) of regulation 3 of the Regulations shall

be substituted by the following

" ( 3) A fee of one thousand and two hundred and eighty-

one euro and twenty cents (€1,281.20) per annum payable to the

Comptroller shall be charged on the grant and every renewal of

any licence issued under the provisions of these regulations

Provided that where it is shown satisfactorily that the

Police trading licence is less than one thousand and two hundred

and eighty-one euro and twenty cents (€1,281.20) per annum,

the amount of the fee chargeable under this regulation shall be

equivalent to the amount of the Police trading licence.".

PART XXVI

93. (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, except articles 96, 97 and 98 (as

far as it refers to the addition of sub-article (8) to article 32 of the

principal Act), shall be deemed to have come into force on the 1st

January, 2015.

(3) The provisions of articles 96 and 97 shall be deemed to

have come into force on the 1st February, 2015.

94. In article 2 of the principal Act, the definition of Amendment of

article 2 of the

''marketable security'' shall be substituted by the following

principal Act.

" "marketable security" shall mean a holding of share

capital in any company and any document representing the

same;".

95. Immediately after article 22 of the principal Act, there Addition of new

article to the

shall be added the following new article

principal Act.

'' Rules for the

22A. (1) The Minister responsible for

carrying out of

finance may from time to time make rules

the provisions of

generally for carrying out the provisions of this

this Act.

Act and for such matters as are authorised by this

Act to be prescribed.

(2) Any guidelines, explanations or

instructions relating to this Act or of the rules

referred to in sub-article (1) contained in a

publication or circular published by or under the

authority of the Commissioner and distributed or

made available to persons in general, shall be read

and construed as one with such rules and shall

have the same effect as the rules to the extent that

such guidelines, explanations or instructions are

not in conflict with this Act on the said rules or

with guidelines, explanations or instructions

published at a later date and to the extent that -

(a)

they give a definition of any

term or an interpretation of any provision

contained in this Act or the rules;

(b) they determine the manner in

which any provision of this Act or the rules

is to be applied;

(c)

they determine any matter

which in accordance with this Act or the

rules may be determined by or is subject to

the approval or the discretion of the

Commissioner.''.

96. Immediately after article 25 of the principal Act there shall

be added the following new article

" Duty on every

25A. Notwithstanding the provisions of

policy of life

any other article in this Act, including articles 4

insurance.

and 6, there shall be charged on every policy of

life insurance, wherever such policy is executed

or used and in respect of which article 25 does

not make specific provision, a duty of ten cents

for every euro or part thereof of the agreed

yearly premium

Provided that -

(a)

the minimum duty chargeable

under this article shall be eleven euro and

sixty-five cents (€11.65);

(b) where the premium payable is

less than eleven euro and sixty-five cents

(€11.65), the minimum duty chargeable

shall be reduced to ten per centum of the

amount of premium so payable.".

97. Article 27 of the principal Act shall be amended as

follows

(a)

for the words "article 25 does not make specific

provision, a duty of ten cents for every euro or part thereof"

there shall be substituted the words "articles 25 and 25A do not

make specific provision, a duty of eleven cents for every euro or

part thereof";

(b) in paragraph (a) of the proviso thereof, for the words

"eleven euro and sixty-five cents (€11.65)" there shall be

substituted the words "thirteen euro (€13)"; and

(c)

in paragraph (b) of the proviso thereof, for the words

"eleven euro and sixty-five cents (€11.65), the minimum duty

chargeable shall be reduced to ten per centum of the amount of

premium so payable" there shall be substituted the words

"thirteen euro (€13), the minimum duty chargeable shall be

reduced to eleven per centum of the amount of premium so

payable".

98. Immediately after article 32(6) of the principal Act, there

shall be added the following new sub-articles

''(7) Notwithstanding any other provisions of this Act, no

duty shall be chargeable on a transfer of an undivided share of a

dwelling house, where the dwelling house was, immediately

before the transfer, co-owned by two individuals and the

transfer is made by one of the co-owners to the other

Provided that this sub-article shall only apply where the

co-owners had, for the purposes of sub-article (4)(a), 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.

(8) Notwithstanding any other provisions of this Act, no

duty shall be charged on a deed of partition of immovable

property held in common where the real value of the share of

the property assigned under the said deed to each co-owner is

equal to the real value of the undivided share held by each co-

owner before the partition

Provided that where the real value of the share of the

property assigned to a co-owner exceeds the real value of the

undivided share held by such co-owner before the partition, duty

shall be paid on such excess.''.

99. Immediately after article 35 of the principal Act, there Addition of new

article to the

shall be added the following new article

principal Act.

35A. (1) No duty shall be levied upon the

"Disability

Trusts and

transfer of any immovable property to a disability

Disability

Foundations.

trust or a disability foundation where all of the

following conditions are met

(i)

the main beneficiary shall be the

disabled person whereas the parents of the

disabled person and/or the other

beneficiaries of the disability trust or

foundation shall be residual beneficiaries;

(ii) the trust instrument or the

foundation deed shall state that the trustee

of the foundation shall hold the immovable

property or any sale proceeds thereof solely

for the benefit of the disabled person during

that person’s lifetime, and that any income

of the trust or foundation is to be used

exclusively for the maintenance of the

disabled person.

(2) No duty shall be levied upon the

transfer of any immovable property by a trustee

of a disability trust or by a disability foundation to

the beneficiaries of the disability trust or

foundation and/or heirs of the disabled person

following his death where the immovable

property was, prior to the transfer whereby it

becomes property of the disability trust or

disability foundation, a dwelling house used as

the ordinary residence of the parents of the

disabled person and in which the disabled person

resided during his lifetime up to his death

Provided that such heirs are persons

referred to in article 5(2)(e)(i) of the Income Tax

Act in relation to the disabled person.

(3) For the purposes of this article,

"disability trust" and "disability foundation" shall

have the same meaning as in article 12(l)(z) of the

Income Tax Act.".

100. Article 42 of the principal Act shall be amended as

(a)

immediately after sub-paragraph (ii) of paragraph

(c) of sub-article (2) thereof, there shall be added the following

new provisos

''Provided that where the aforesaid immovable has

been acquired from a group company and such transfer

qualified for duty relief under article 32(6), the date of

acquisition taken into account in determining whether the

debt is registered within three months as aforesaid shall be

the date when the immovable was acquired by the said

group company

Provided also that for the purpose of this

paragraph, where the company has in issue any marketable

securities consisting of shares which do not participate in

any way in the profits of the company other than by way

of a fixed rate of return, which resulted from a conversion

of debt, other than a debt referred to in sub-paragraph (ii),

such marketable securities shall be treated as a liability.'';

and

(b)

sub-article (3) thereof shall be deleted.

101. In sub-article (2) of article 51 of the principal Act, for the Amendment of

words ''point seven per cent (0.7%) per month or part thereof'' there article

principal Act.

shall be substituted the words ''point seven per centum (0.7%) for every

thirty (30) days or part thereof''.

102. In the proviso to paragraph (a) of sub-article (4) of article 52 Amendment of

of the principal Act, for the words ''the transferor in a transfer inter article

principal Act.

vivos and the transferee shall be liable to pay interest at the rate of

point seven five per centum (0.75%) per month or part thereof'', there

shall be substituted the words ''the transferee shall be liable to pay

interest at the rate of point seven five per centum (0.75%) for every

thirty (30) days or part thereof''.

103. In sub-article (4) of article 58 of the principal Act, the words Amendment of

''Notice of the Tribunal’s decision, of the date thereof, and of any article

principal Act.

amendment to the assessment shall be sent to the Commissioner who

shall cause a copy thereof to be served in the manner provided in

article 61 to the person appealing, together with a notice informing

such person of his rights under article 59'' shall be deleted.

PART XXVII

104. (1) This Part amends the Motor Vehicles Registration Amendments to

and Licensing Act and it shall be read and construed as one with the the

Vehicles

Motor Vehicles Registration and Licensing Act, hereinafter in this Registration

Licensing Act.

Part referred to as "the principal Act".

(2) The provisions of articles 110 and 116(b), (d) and (e)

shall be deemed to have come into force on the 18th November,

2014. (3) The provisions of articles 105, 107 to 109, 111 to 115,

116(a) and (c), and 117 shall be deemed to have come into force on

the 1st January, 2015.

(4) The provisions of articles 106 and 118 shall be deemed to

have come into force on the 1st March, 2015.

105. Article 2 of the principal Act shall be amended as follows

Amendment of

article 2 of the

principal Act.

(a) immediately after the definition "N3 motor vehicle"

there shall be added the following new definition

" "national holidays" means such national

holidays as established in the National Holidays

and Other Public Holidays Act;";

(b) immediately after the definition "public passenger

transport service" there shall be added the following new

definition

" "public holidays" means such public

holidays as established in the National Holidays

and Other Public Holidays Act;";

(c) immediately after the definition "used motor

vehicle" there shall be inserted the following new definition

" "vehicle hire undertaking" means any

undertaking established in Malta or in another Member

State which is duly licensed under the laws of Malta of

another Member State to operate the business of vehicle

hire or leasing services;";

(d) immediately after the new definition "vehicle hire

undertaking" there shall be added the following new definition

" "vintage vehicle" means an authentic and genuine

vehicle with an age of thirty years or more (to be reckoned

from the date of manufacture), as certified by the vintage

vehicle classification committee, which is kept in a state

which is as close as possible to its original state as

produced by the manufacturer and which respects the spirit

of classic and vintage vehicle preservation;"; and

(e) the definition "vintage vehicle classification

committee" shall be substituted by the following

" "vintage vehicle classification committee" means

a committee appointed by the Authority comprising a

chairperson and three members, all of whom possessing

the necessary technical competence, whose function shall

be -

(a) to determine whether a vehicle should be

classified as a vintage vehicle;

(b) to determine whether a vintage vehicle is fifty

years or older (to be reckoned from the date of

manufacture); and

(c) to calculate the registration value of any such

vehicle for the purpose of calculating the registration tax

payable on such vehicle, if applicable;".

106. Article 3 of the principal Act shall be amended as follows

Amendment of

article 3 of the

principal Act.

(a) the current article shall be renumbered as sub-article

(1) thereof; and

(b) immediately after sub-article (1) thereof, as

renumbered, there shall be added the following new sub-

"(2) There shall also be charged and levied by the

Authority on account of the Government a registration tax

and a circulation permit fee as specified in this Act in

respect of -

(a) motor vehicles hired or leased from a

vehicle hire undertaking licensed in another

Member State which are brought into Malta under a

contract of lease or hire by a person residing in

Malta for a period which exceeds thirty days to be

reckoned from the date of arrival of the said motor

vehicle in Malta; and

(b) motor vehicles hired or leased from a

vehicle hire undertaking licensed in another

Member State which are brought into Malta under a

contract of lease or hire by any person other than a

person residing in Malta and which does not

qualify under any of the exemptions or concessions

specified in article 18 or, in the event that such

motor vehicles qualify for such an exemption,

following the expiry of the period for which such

motor vehicles have been exempt [together with the

period stipulated in article 4(4)] if such motor

vehicles continue to be used on the road in Malta

after the expiry of such period

Provided that the provisions of this article and of

article 4 regulating motor vehicles brought into Malta from

another Member State under a contract of lease or hire

shall only apply to motor vehicles which are not used for

hire or reward.

(3) With regard to motor vehicles specified in

sub-article (2), the registration tax payable shall be as

follows

(a) where the contract of lease or hire expires

prior to the lapse of four years to be reckoned from

the date of arrival of the said motor vehicle in

Malta, where such motor vehicle is brought into

Malta by a person residing in Malta or by any

person other than a person residing in Malta in such

cases where none of the exemptions or concessions

specified in article 18 apply, at the rate or in the

amount specified in the First Schedule or the

Second Schedule, as the case may be, which shall

be applied at the percentage rates specified in the

Fifth Schedule

Provided that, with regard to motor vehicles

brought into Malta from another Member State by

any person other than a person residing in Malta

which qualify under any of the exemptions or

concessions specified in article 18 and which

continue to be used on the road in Malta after the

expiry of the period for which they have been

exempt, the period is to be reckoned from the date

of expiry of the exemption or concession, as the

case may be;

(b) where the contract of lease or hire expires

after the lapse of four years to be reckoned from the

date of arrival of the said motor vehicle in Malta,

where such motor vehicle is brought into Malta by

a person residing in Malta or by any person other

than a person residing in Malta in such cases where

none of the exemptions or concessions specified in

article 18 apply, at the full rate or in the amount

specified in the First Schedule or the Second

Schedule, as the case may be

Provided that, with regard to motor vehicles

brought into Malta from another Member State by

any person other than a person residing in Malta

which qualify under any of the exemptions or

concessions specified in article 18 and which

continue to be used on the road in Malta after the

expiry of the period for which they have been

exempt, the period is to be reckoned from the date

of expiry of the exemption; and

(c) where the contract of lease or hire expires

prior to the lapse of four years to be reckoned from

the date of arrival of the said motor vehicle in

Malta and such motor vehicle is brought into Malta

by a person residing in Malta or by any person

other than a person residing in Malta in such cases

where none of the exemptions or concessions

specified in article 18 apply, in the event that such

contract of lease or hire is extended for a further

period which does not, when added to the period

during which the vehicle was already being used on

the road in Malta, exceed four years from the date

when such motor vehicle was first brought into

Malta, applicant shall pay a further sum by way of

registration tax for the period for which the

contract of lease or hire has been extended in terms

of the Fifth Schedule, less the amount of

registration tax already paid when the vehicle was

first brought into Malta

Provided that, in the event that the contract of

lease or hire is extended following the expiration or

termination of the first extension, for whatsoever

period, the registration tax payable shall be at the

full rate or in the amount specified in the First

Schedule or the Second Schedule, as the case may

be, less the amount of registration tax already paid

when the vehicle was first brought into Malta.

(4) (a) With regard to the case specified in sub-

article (3)(a), where the contract of lease or hire is

terminated prior to the expiration of the term on the basis

of which the registration tax had been calculated and the

said motor vehicle is taken out of Malta, the person who

had paid the registration tax, or his authorised assignee,

shall be entitled to a refund of a sum equivalent to the

nominal amount of residual registration tax applicable to

the said motor vehicle at the rate or in the amount as

specified in the Fifth Schedule.

(b) With regard to the case specified in sub-

article (3)(b), when the contract of lease or hire expires, or

is terminated prior to the lapse of the term stipulated in the

said contract, and the motor vehicle is taken out of Malta,

the person who had paid the registration tax, or his

authorised assignee, shall be entitled to a refund of a sum

equivalent to the nominal amount of residual registration

tax applicable to the said motor vehicle at the rate or in the

amount as specified in the Fifth Schedule.

(c)

With regard to the case specified in sub-

article (3)(c), where the contract of lease or hire as

extended, expires, or is terminated prior to the term

stipulated in the said contract, and the motor vehicle is

taken out of Malta, the person who had paid the

registration tax, or his authorised assignee, shall be entitled

to a refund of a sum equivalent to the nominal amount of

residual registration tax applicable to the said motor

vehicle at the rate or in the amount as specified in the Fifth

Schedule.

(d) Upon the exportation and deregistration

of a motor vehicle which had been registered in Malta by a

vehicle hire undertaking established in Malta, being a

motor vehicle which had been used solely and exclusively

for the purpose of leasing or hire, such vehicle hire

undertaking may apply with the Authority for a refund

equivalent to the nominal amount of residual registration

tax applicable to the said motor vehicle at the rate or in the

amount as specified in the Fifth Schedule.

(5) With regard to the motor vehicles specified in

sub-article (2)(a) and (b), where the contract of lease or

hire expires or is terminated prior to the lapse of four (4)

years from the date when such motor vehicle was first

brought into Malta, and the motor vehicle is not taken out

of Malta but continues to be used on the road in Malta by a

person residing in Malta or by any person other than a

person residing in Malta in such cases where none of the

exemptions or concessions specified in article 18 apply,

not being the person who had originally brought the said

motor vehicle into Malta from another Member State under

a contract of lease or hire, such person who shall continue

to use the said motor vehicle on the road in Malta under a

new contract of lease or hire from a vehicle hire

undertaking licensed in another Member State shall pay a

sum, by way of registration tax, for the period for which

the said person has taken the said motor vehicle under a

contract of lease or hire in terms of the Fifth Schedule, less

the amount of registration tax already paid when the

vehicle was first brought into Malta or when registration

tax was once again paid on the said motor vehicle in the

event that the said motor vehicle continued to be used on

the road in Malta under a new contract of lease or hire

from a vehicle hire undertaking licensed in another

Member State, as the case may be

Provided that, in the event that the total period of

time for which a motor vehicle brought into Malta

continues to be used on the road in Malta under contracts

of lease or hire taken out from a vehicle hire undertaking

licensed in another Member State exceeds four years, upon

the final registration which will extend the period for

which such motor vehicle shall be used on the road in

Malta beyond four years, registration tax shall be charged

at the full rate or in the amount specified in the First

Schedule or the Second Schedule, as the case may be, less

the amount of registration tax already paid when the

vehicle was first brought into Malta or when registration

tax was once again paid on the said motor vehicle in the

event that the said motor vehicle continued to be used on

the road in Malta under a new contract of lease or hire

from a vehicle hire undertaking licensed in another

Member State, as the case may be.".

107. Article 4 of the principal Act shall be substituted by the Substitution of

article 4 of the

following

principal Act.

"4. Every person who imports or brings a motor vehicle

into Malta, every person residing in Malta who brings into

Malta a motor vehicle from another Member State under a

contract of lease or hire for a period which is subject to the

payment of registration tax in terms of article 3(2) and every

person who manufactures a motor vehicle in Malta shall, by not

later than the first working day following the arrival of the

motor vehicle into Malta or following its manufacture, give

notice of such importation, bringing in or manufacture to the

Authority in such manner as the Authority may from time to

time direct, or as may be prescribed by regulations.".

The provisions of this Part shall be deemed to have come

into force on the 1st January, 2015.

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

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

Administration and Audit Act, but does not include proceeds from

loans.

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

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

money not exceeding five hundred million euro, (€500,000,000).

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

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 2015 and, or subsequent years;

(b) redeeming registered stocks which are due for

redemption during 2015; 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

(1) This Part amends the Criminal Code and it shall be Amendments to

read and construed as one with the Criminal Code, hereinafter in this the

Code.

Part referred to as "the Code".

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

into force on the 1st January, 2015.

The provisions of this article, which substitute Schedules Substitution of

A, B and C of the Criminal Code, have been implemented by means Schedules

and C to the

of Legal Notice 37 of 2015, which came into force on 1st January, Code.

2015. PART III

(1) This Part amends the Code of Organization and Amendments to

Civil Procedure and it shall be read and construed as one with the the

Organization

Code of Organization and Civil Procedure, hereinafter in this Part and

Procedure.

referred to as "the Code".

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

into force on the 1st January, 2015.

The provisions of this article, which substitute Tariff A of Substitution of

Schedule A of the Code of Organization and Civil Procedure, have Tariff

Schedule A to

been implemented by means of Legal Notice 36 of 2015, which came the Code.

into force on 1st January, 2015.

The provisions of this article, which substitute Tariff B of Substitution of

Schedule A of the Code of Organization and Civil Procedure, have Tariff

Schedule A to

been implemented by means of Legal Notice 36 of 2015, which came the Code.

into force on 1st January, 2015.

The provisions of this article, which substitute Tariff C of

Schedule A of the Code of Organization and Civil Procedure, have

been implemented by means of Legal Notice 36 of 2015, which came

into force on 1st January, 2015.

The provisions of this article, which substitute Tariff D of

Schedule A of the Code of Organization and Civil Procedure, have

been implemented by means of Legal Notice 36 of 2015, which came

into force on 1st January, 2015.

The provisions of this article, which substitute Tariff J of

Schedule A of the Code of Organization and Civil Procedure, have

been implemented by means of Legal Notice 36 of 2015, which came

into force on 1st January, 2015.

The provisions of this article, which substitute Tariff L of

Schedule A of the Code of Organization and Civil Procedure, have

been implemented by means of Legal Notice 36 of 2015, which came

into force on 1st January, 2015.

PART IV

(1) This Part amends the Civil Code and it shall be read

and construed as one with the Civil Code, hereinafter in this Part

referred to as "the Code".

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

into force on 1st January, 2015.

The provisions of this article, which substitute Part I of the

First Schedule to the Civil Code, have been implemented by means of

Legal Notice 92 of 2015, which came into force on 1st January, 2015.

PART V

(1) This Part amends various Regulations made under

the Fees Ordinance and it shall be read and construed as one with the

various Regulations it amends and, or substitutes.

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

into force on the 1st January, 2015.

The Schedule to the Fees Leviable by Government

Departments Regulations shall be amended as follows

(a)

under the heading ‘Ministry of Foreign Affairs’, for

items 1 to 8 there shall be substituted the following

1. Administering an oath or receiving a declaration or

" affirmation with or without attestation of signature ....................

2. Affixing a signature to an exhibit referred to in an

affidavit or declaration .................................................................

3. (a) Authentication of certificates at Head Office

(i) authentication of a document of an educational

nature and of other documents of a non-commercial nature ..

(ii) authentication of certificates of a commercial

nature ..........................................................................................

(iii) authentication of certificates and, or documents

for adoption of children from foreign countries as authorised by

the Central Authority appointed by the Overseas Adoption

(Definition) Order ........................................................................

(b) Authentication of certificates or documents by

Maltese embassies and consulates ...............................................

Provided that the authentication of certificates, and or

documents for adoption of children from foreign countries that

are authorised by the Central Authority appointed by the

Overseas Adoption (Definition) Order are exempt from this

tariff.

4. Affixing a consular signature, and seal if required, to

a declaration of existence .............................................................

5. Drawing a declaration of existence .............................

6. Legalising or attesting a signature ..............................

7. Uniting documents and attaching the consular seal to

the fastening ................................................................................

8. Affixing a seal to a document when no signature is

required .......................................................................................

(b) under the heading ‘Ministry of Foreign Affairs’, for

items 28 to 31 there shall be substituted the following

"

For receiving a will under the provisions of article

679(2) of the Civil Code (Chapter 16) .........................................

For the signature of any certificate required by the

Food Safety Act (Chapter 449) ....................................................

For effecting any registration not otherwise

provided for .........................................................

For affixing a consular signature, and seal if

required, not otherwise provided for ............................................

(c)

under the sub-heading ‘Customs’ under ‘Ministry of

Finance’, for the item

"For each certificate ....................................... 11.65"

there shall be substituted the following

"For each certificate ....................................... 12.90";

(d)

the last two items under the heading ‘Ministry for

the Environment’ shall be removed from occurring under the said

heading and placed under a new heading ‘Ministry for Transport

and Infrastrucuture’, and the said two items shall be substituted

by the following

“Licence to exercise the trade of mason, for the issue and

renewal thereof ..................................................................13.00

For the examination of candidates wishing to obtain the

licence to practise as masons under article 95 of the Code

of Police Laws (Cap. 10) each time the examination is

taken ........................................................................26.00"; and

(e)

under the heading ‘Ministry of Health’, the items

under ‘Cemeteries’ and ‘Transportation of corpses’ shall be

substituted by the following

" Cemeteries

For the removal of each corpse from a grave to the charnel-

house or to another grave .........................................................

12.80

For the cleaning of each grave ..................................................

12.80

For watching by the authorised persons corpses conveyed to the

cemetery before the lapse of twenty-four hours from death

1.30

For watching by the authorised persons corpses at Santa Marija

Cemetery, Gozo, before the lapse of twenty-four hours from

death ........................................................................................

1.30”

“Transportation of corpses

Fee for the supervision of the transportation of any corpse to or

from the airport or any port in these Islands .......................

64.00

Provided that no fee shall be charged when the corpse is

".

transported from Gozo for burial in Malta, or vice versa

19. Part II of the Schedule to the Fees for Abattoir and

Veterinary Services Regulations shall be substituted by the following

" II. Veterinary Services Fees

(A) For inspection of animals prior to export or after

importation

Equines .............................................................. €12.90 per head

Bovines .............................................................. €5.20 per head

Other animals including dogs and cats ................. €10.30 per head

Day-old chicks .................................................... €0.10 per head

Ornamental fowls/parrots .................................... €5.20 per head

Pigeons exported for racing back to Malta (not

including an inspection inside a loft) ................... €25.70 per 1000

Bird Skins ..........................................................

€51.30 per

import

Birds, pigeons and rabbits ...................................

€51.30 per

import

(B) (i) For inspection of meat and fish exports and

the products thereof ............................................

€0.05 per kg

(ii) For inspection of and tests on meat and fish

exports and the products thereof, commercially or

by transboard ......................................................

€51.30

(C) (i) For laboratory examinations on animals, fish

or other products prior to export or import,

payment shall be according to a schedule issued

by the laboratory each year, but for which entire

examination there shall not be charged a fee of

less than .............................................................

€2.60

(ii) For laboratory examinations on animals not

coming from farm-houses having a production

licence, payment shall be according to a schedule

issued by the laboratory each year, but for which

entire examination there shall not be charged a

fee of less than ....................................................

€2.60

(D) For the issue of each stamp, brand or label

denoting approval of export establishments

- Each carcass or part thereof ...........................

€0.10

- Each box .......................................................

€0.10

The branding expenses shall be defrayed by the

concerned establishment.

(E) For the approval of a processing establishment

for local consumption .........................................

€25.70 per year

(F) (i) For the approval and certification of vehicles

containing a freezer for the transportation of meat

and fish for export ..............................................

€64.10 per year

(ii) For the approval and certification of vehicles

for the transportation of swill ..............................

€25.70 per year

(G) For the approval and certification of a vehicle

containing a freezer for the transportation of meat

and fish in Malta .................................................

€64.10 per year

(H) For the approval and certification of a butcher’s

shop ...................................................................

€12.90 per year

(I) For the inspection and approval of hatcheries ......

€25.70 per year

(J) For the licensing of hatcheries ............................

€51.30 per year

(K) For the issue of sanitary certificates for animals,

pigeons, fish and products thereof .......................

€5.20 per

certificate ".

20. The provisions of this article, which substitute the Schedule Amendment of

to the Fees (Passports and Visas) Regulations (S.L. 35.24), have been the

Fees

(Passport and

implemented by means of Legal Notice 86 of 2015, which came into Visas)

Regulations.

force on 1st January, 2015.

21. (1) The Schedule to the Health Inspectorate Services Amendment of

the Health

(Fees) Regulations shall be substituted by the following

Inspectorate

Services (Fees)

Regulations.

" SCHEDULE

(Regulation 3)

Service

Fee

1. Supervision, whether requested or not,

€25.60 for the first 10 kg and

during the destruction of foodstuffs.

€12.80 for each additional 10 kg or

part thereof, up to a maximum of

€512.50.

2. Sampling and analysis of well water,

€38.40 per sample.

excluding samples that the Superintendent deems

as required to be taken for the purpose of an

investigation.

3. Issuing of an Export Health Certificate

€64 per certificate.

by the office designated by the Superintendent to

issue such certificate.

4. Visits to a food premises or proposed

€25.60 per visit to such food

food premises for the purpose of consultation on

premises.

t h e l e g a l r e q u i r e m e n t s w i t h r e s p e c t to f o o d

hygiene in the food premises, excluding those

consultations in terms of paragraph 5 hereof and

any advice given pursuant to an inspection

performed in terms of the Food Safety Act.

Provided that a written report of such

consultation is to be given whenever so requested.

5. Visits to a food premises or proposed

€64.00 per visit to such food

food premises for the purpose of consultation on

prem ise s f ol lowing the second

t h e l e g a l r e q u i r e m e n t s w i t h r e s p e c t to f o o d

visit.

hygiene whereby such consultation is given in

terms of a trading licence or a MEPA application.

€12.80 per certificate. ".

6. Issuing of a food premises registration

certificate in terms of the Food Premises

(Registration) Regulations, whenever such

certificate is so required.

22. Paragraph (d) of the Schedule to the Fees (Schengen Visas)

Regulations shall be substituted by the following

"(d)

National Long-Stay Visa (Category D) ....... €66".

PART VI

23. (1) This Part amends the Customs Ordinance and it

shall be read and construed as one with the Customs Ordinance,

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

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

into force on the 18th November, 2014.

24. Immediately after article 70 of the Ordinance there shall be

added the following new article

" Power of

70A. An officer of customs may require

officer of

any person whom such officer has reasonable

customs to

cause to believe to be guilty of an offence under

request certain

information.

this Ordinance to furnish to such officer -

(a)

his or her name and surname,

address and other details,

(b)

a document of identification,

and

(c)

all such information in relation

to the goods subject to duty as may be

reasonably required by such officer of

customs and which goods are in the

possession or procurement of such

person.".

PART VII

25. (1) This Part amends the Alcoholic Beverages Amendment of

Regulations and it shall be read and construed as one with the the

Beverages

Alcoholic Beverages Regulations, hereinafter in this Part referred to Regulations.

as "the Regulations".

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

into force on the 1st January, 2015.

26. In sub-regulation (3) of regulation 3 of the Regulations for Amendment of

the words "and a fee of eleven euros and sixty-five cents (11.65) shall regulation

the Regulations.

be charged" there shall be substituted the words "and a fee of twelve

euro and ninety cents (€12.90) shall be charged".

PART VIII

27. (1) This Part amends the Fees Payable for the Filing of Amendment of

Judicial Acts Regulations and it shall be read and construed as one the

Payable for the

with the Fees Payable for the Filing of Judicial Acts Regulations, Filing

Judicial Acts

hereinafter in this Part referred to as "the Regulations".

Regulations.

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

into force on the 1st January, 2015.

28. Regulation 2 of the Regulations shall be substituted by Substitution of

regulation 2 of

the following

the Regulations.

"2. The fees payable under article 112A(1) of the

Notarial Profession and Notarial Archives Act for the filing of

judicial acts shall be one hundred and twenty euro (€120).".

PART IX

29. (1) This Part amends the Public Registry Act and it Amendment of

shall be read and construed as one with the Public Registry Act, the

Registry 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, 2015.

30. The provisions of this article, which substitute the First

Schedule to the Public Registry Act (Cap. 56), have been implemented

by means of Legal Notice 91 of 2015, which came into force on 1st

January, 2015.

PART X

31. (1) This Part amends the Fees of The Rent Regulation

Board Regulations and it shall be read and construed as one with the

Fees of The Rent Regulation Board Regulations, hereinafter in this

Part referred to as "the Regulations".

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

into force on the 1st January, 2015.

The Tariff to the Regulations shall be substituted by the

following

"TARIFF

Registry fees payable in the Rent Regulation Board

For the filing of any claim ...................................................

€40

For the filing of any reply ....................................................

€25

For the filing of any application of appeal ..........................

€80

For the filing of an answer to an application of appeal .......

€50

The fees established in paragraphs 1 to 4 of this Tariff

shall include the filing of all other acts of procedure and

services (including but not limited to filing of warrants for

the examination of witnesses, the examination itself,

recording fees, transcriptions and copies, the services of

judicial assistants, decrees and declarations prior to

definitive judgement, taxed bill of costs and copies of the

judgement) required following the initiation of the cause

through the said act up to and including final judgement

but excluding any fees due for notification of the acts of

procedure or any fees due to referees or experts appointed

by the Board or any fees which the Board may be required

to pay to third parties.

(1) No fee shall be levied for the filing of any note of

admission of a claim provided that the claim is admitted in

full and unconditionally before any contestation thereon.

(2) Any counter-claim contained in any act of procedure

shall be treated as if it is a new claim and the fees set out in

paragraphs 1 to 4 shall be levied on the counter claim and

the reply thereto.

(3) The fees stated in paragraphs 1 to 4 shall also be due

on the filing of any application to the Board to be

permitted to file any statement of defence, answer or other

act of procedure filed in reply to a claim and intended to

contest, whether totally or partially, a claim made.

(1) For every notification of an act of procedure,

including expenses incurred in the execution of such

notification, the following fees shall be due, for each

notification

(i) registry fee .........................................................

€6

(ii) fee due to the executive officer effecting the

service ....................................................................

€1.20

Provided that if service is to be effected outside normal

working hours, the fees contained in this paragraph shall

be increased by 100%.

(2) Notwithstanding anything contained in this Tariff if

the service of any act is to be executed personally by an

executive officer of the Board, in cases where the law

permits that service be effected otherwise, the following

additional fees shall be due

(i) registry fee .........................................................

€25

(ii) fee due to the executive officer effecting the

service ....................................................................

€7

(3) The fees established in sub-paragraph (2) shall not

apply when service is to be effected personally by an

executive officer of the Board in terms of any law, and in

such cases the fees established in sub-paragraph (1) of this

paragraph shall apply.

For any other act of procedure indicated in the Reletting of

Urban Property (Regulation) Ordinance but for which no

fee is established in this Tariff ............................................

€15

Provided that fees for services not specifically provided

for in this Tariff but provided for in other Tariffs contained

in the Code of Organization and Civil Procedure shall be

taxed according to those Tariffs.

For the opening of the registry outside working hours

(i) registry fee .........................................................

€120

(ii) fee due to attending deputy registrar ................

€50

(iii) fee due to each executive officer required to

effect service ..........................................................

€35

10 (1) The Board may, when delivering judgement, order

that the plaintiff or defendant in a cause pay increased

costs to the Registrar of Courts of not less than €200 and

not more than €650 if the Board deems that the act of

procedure initiating the claim or the act of procedure in

reply was frivolous or vexatious or that either of the parties

has unnecessarily prolonged the proceedings and in such

case such sum will not be recoverable from the other party.

No appeal shall lie from the decision of the Board.

(2) The Board may, when delivering judgement, also refer

to the Commission for the Administration of Justice the

advocate of the plaintiff or of the defendant if the Board

deems that the advocate is responsible, wholly or partly,

for the frivolous or vexatious act of procedure or for

prolonging the proceedings.

No appeal shall lie from the decision of the Board.

11 (1) All fees due shall be paid together with the filing of

the relative act and the Registrar shall not accept for filing

any act of procedure, which is not accompanied by the

relative fee.

(2) The assessment of the Registrar on the amount of fees

to be paid shall be final.

(3) In assessing the fees laid down in this Tariff no

account shall be taken of any fraction of €1.

12 (1) The Registrar shall cause a taxed bill of costs to be

kept in the file of each cause and shall immediately enter

therein all payments made to the Registrar and all

payments due to the advocates and legal procurators of the

parties and the parties and their advocates and legal

procurators shall have the right to a copy thereof at any

time.

(2) Within one month of the delivery of the definitive

judgement, the Registrar shall cause a final taxed bill of

".

costs to be drawn up.

PART XI

(1) This Part amends the Proceedings in the Land

Arbitration Board Rules and it shall be read and construed as one with

the Proceedings in the Land Arbitration Board Rules, hereinafter in

this Part referred to as "the Rules".

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

into force on the 1st January, 2015.

The Tariff to the Rules shall be substituted by the

following

"TARIFF

Registry fees payable in the Land Arbitration Board

1 For the filing of any claim ..............................................................

2 For the filing of any reply ..............................................................

3 For the filing of any application of appeal .....................................

4 For the filing of an answer to an application of appeal ..................

5 The fees established in paragraphs 1 to 4 of this Tariff shall

include the filing of all other acts of procedure and services

(including but not limited to the filing of warrants for the

examination of witnesses, the examination itself, recording fees,

transcriptions and copies, the services of judicial assistants,

decrees and declarations prior to definitive judgement, taxed bill

of costs and copies of the judgement) required following the

initiation of the cause through the said act up to and including

final judgement but excluding any fees due for notification of the

acts of procedure or any fees due to referees or experts appointed

by the Board or any fees which the Board may be required to pay

to third parties.

6 (1) No fee shall be levied for the filing of any note of admission

of a claim provided that the claim is admitted in full and

unconditionally before any contestation thereon.

(2) Any counter-claim contained in any act of procedure shall be

treated as if it is a new claim and the fees set out in paragraphs 1

to 4 shall be levied on the counter claim and the reply thereto.

(3) The fees stated in paragraphs 1 to 4 shall also be due on the

filing of any application to the Board to be permitted to file any

statement of defence, answer or other act of procedure filed in

reply to a claim and intended to contest, whether totally or

partially, a claim made.

7 (1) For every notification of an act of procedure, including

expenses incurred in the execution of such notification, the

following fees shall be due

(i)

registry fee ..............................................................

(ii) fee due to the executive officer effecting the service

Provided that if service is to be effected outside normal working

hours, the fees contained in this paragraph shall be increased by

100%.

(2) Notwithstanding anything contained in this Tariff if the

service of any act is to be executed personally by an executive

officer of the Board, in cases where the law permits that service be

effected otherwise, the following additional fees shall be due, for

each notification

(i)

registry fee ...............................................................

(ii) fee due to the executive officer effecting the service

(3) The fees established in sub-paragraph (2) shall not apply

when service is to be effected personally by an executive officer

of the Board in terms of any law, and in such cases the fees

established in sub-paragraph (1) of this paragraph shall apply.

8 For any other act of procedure indicated in the Land Acquisition

(Public Purposes) Ordinance but for which no fee is established in

this Tariff .......................................................................................

Provided that fees for services not specifically provided for in this

Tariff but provided for in other Tariffs contained in the Code of

Organization and Civil Procedure shall be taxed according to

those Tariffs.

9 For the opening of the registry outside working hours

(i)

registry fee ..............................................................

(ii) fee due to attending deputy registrar ........................

(iii) fee due to each executive officer required to effect

service ......................................................................

10 (1) The Board may, when delivering judgement, order that the

plaintiff or defendant in a cause pay increased costs to the

Registrar of Courts of not less than €200 and not more than €650

if the Board deems that the act of procedure initiating the claim or

the act of procedure in reply was frivolous or vexatious or that

either of the parties has unnecessarily prolonged the proceedings

and in such case such sum will not be recoverable from the other

party.

No appeal shall lie from the decision of the Board.

(2) The Board may, when delivering judgement, also refer to

the Commission for the Administration of Justice the advocate of

the plaintiff or of the defendant if the Board deems that the

advocate is responsible, wholly or partly, for the frivolous or

vexatious act of procedure or for prolonging the proceedings.

No appeal shall lie from the decision of the Board.

11 (1) All fees due shall be paid together with the filing of the

relative act and the Registrar shall not accept for filing any act of

procedure, which is not accompanied by the relative fee.

(2) The assessment of the Registrar on the amount of fees to be

paid shall be final.

(3) In assessing the fees laid down in this Tariff no account shall

be taken of any fraction of €1.

12 (1) The Registrar shall cause a taxed bill of costs to be kept in

the file of each cause and shall immediately enter therein all

payments made to him and all payments due to the advocates and

legal procurators of the parties and the parties and their advocates

and legal procurators shall have the right to a copy thereof at any

time.

(2) Within one month of the delivery of the definitive

judgement, the Registrar shall cause a final taxed bill of costs to

".

be drawn up.

PART XII

(1) This Part amends subsidiary legislation made under Amendments of

the Supplies and Services Act, and it shall be read and construed as subsidiary

legislation made

one with the subsidiary legislation it amends.

under the

Supplies and

Services Act.

(2) The provisions of this Part shall be deemed to have come Cap. 117.

into force on the 1st January, 2015.

Regulation 5 of the Marketing of Agricultural Produce Amendment of

the Marketing

Regulations shall be amended as follows

of Agricultural

Produce

Regulations.

(a)

sub-regulation (3) thereof shall be substituted by the S.L. 117.04

following

"(3) The fee leviable on the issue and on every

renewal of a pitkal licence shall be of fifty-one euro and

thirty cents (€51.30), and the fee leviable for the issue and

every renewal of a pitkal entry permit shall be seven euro

and seventy cents (€7.70)."; and

(b) sub-regulation (4) thereof shall be substituted by the

following

"(4) The fee leviable on the issue of a

greengrocer’s licence shall be thirty-five cents (€0.35) and

the fee leviable on every renewal shall be twenty cents

(€0.20), exclusive of the payment in respect of the number

plate prescribed in regulation 10(3).".

Regulation 6 of the Control of Sale of Pigs for Amendment of

Slaughtering and Pork Regulations shall be substituted by the the

Sale of Pigs for

following

Slaughtering

and Pork

Regulations.

"6. The annual fee leviable for the first issue of a S.L. 117.22

distributor’s licence shall be twelve euro and ninety cents

(€12.90), and the annual fee leviable on every renewal of such

licence shall be seven euro and seventy cents (€7.70).".

Regulation 5 of the Control of Sale of Cattle for Slaughter Amendment of

the Control of

and Beef Regulations shall be substituted by the following

Sale of Cattle

for Slaughter

and Beef

"5. The annual fee leviable for the first issue of a

Regulations.

wholesaler’s licence shall be twelve euro and ninety cents

(€12.90), and the annual fee leviable on every renewal of such

licence shall be seven euro and seventy cents (€7.70).".

Sub-regulation (4) of regulation 4 of the Farmers’ Market

Regulations shall be substituted by the following

"(4) The annual fee leviable on every permit to

participate in a Farmers’ Market shall be of seventy-seven euro

(€77.00).".

The Production of Olive Oil Regulations shall be amended

as follows

(a)

sub-regulation (2) of regulation 4 thereof shall be

substituted by the following

"(2) The fee to be charged upon the first issue and

on any renewal shall be of one hundred and ten euro (€110)

per year."; and

(b) in Schedule II thereof for the words "Licence for the

Commercial Production of Olive Oil: 100 EURO" there shall be

substituted the words "Licence for the Commercial Production

of Olive Oil: 110 EURO".

PART XIII

(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 this Part shall come into force as follows

(a)

articles 42(d), (e) and (f), 50, 55, 5 6 and 57 as

from year of assessment 2015;

(b) articles 42(a), (b) and (c), 43, 47, 48(a) and (c), 49,

52, 53 and 54 as from year of assessment 2016;

(c)

articles 44 and 45 as from the 1st January, 2015; and

(d)

article 48(b) as from 1st January, 2016.

Sub-article (1) of article 2 of the principal Act shall be

amended as follows

(a)

paragraphs (a) and (b) of the definition "company"

shall be substituted by the following

"(a) (i)

a limited liability company constituted

under the Companies Act or under the Commercial

Partnerships Ordinance; or

(ii) any other company constituted as such

under any other law in force in Malta;

(iii) (1) any partnership en nom collectif and

any partnership en commandite constituted under the

Companies Act or under the Commercial Partnerships

Ordinance;

(2) any partnership regulated by the

applicable provisions of the Civil Code and registered in

such manner as may from time to time be provided in

terms of the Second Schedule to the Civil Code;

(3) any European Economic Interest

Grouping (EEIG) formed pursuant to the provisions of the

Companies Act (European Economic Interest Grouping)

Regulations;

and which partnership or EEIG as the case may be, has

elected to be treated as a company in terms of sub-article

(6) of article 27 of the Income Tax Management Act and

for as long as such election remains in force

Provided that in the case of a cell company as defined in

the Companies Act (Cell Companies Carrying on Business

of Insurance) Regulations, (in this proviso referred to as

‘the Regulations’) as may be amended from time to time,

or in any other law or regulations replacing the

Regulations, for all intents and purposes of the Income Tax

Acts, every cell of a cell company and that part of a cell

company in which non-cellular assets are held, shall each

be deemed to be a separate company and any words and

expressions in the Income Tax Acts which are relevant to a

company shall be construed accordingly. The

interpretation of such words and expressions insofar as

applicable to a cell company shall be made on the basis of

the relevant provisions of the Regulations

Provided further that a partnership en commandite with its

capital divided into shares constituted prior to the 1st of

January, 2015 shall be deemed to have elected to be treated

as a company in terms of sub-article (6) of article 27 of the

Income Tax Management Act and for as long as such

election remains in force;

(b) (i) any body of persons constituted,

incorporated or registered outside Malta, and of a nature

similar to a company referred to in sub-paragraphs (i) or

(ii) of paragraph (a) above;

(ii) any body of persons constituted, incorporated

or registered outside Malta and of a nature similar to any

partnership referred to in sub-paragraph (iii) of paragraph

(a) above, where such body of persons has elected to be

treated as a company in terms of sub-article (6) of article

27 of the Income Tax Management Act and for as long as

such election remains in force;";

(b) paragraph (b) of the definition "dividend" shall be

substituted by the following

"(b) any distribution made by a company, to its

partners or shareholders, as the case may be, and any

amount credited to them as partners or shareholders as the

case may be; and";

(c)

paragraph (b) of the definition ''foreign income

account'' shall be substituted by the following

''(b) profits resulting from investments, assets or

liabilities situated outside Malta to a company not

registered under the Malta Financial Services Authority

Act, and either licensed as a bank in Malta or in

possession of a licence granted under the provisions of the

Financial Institutions Act

Provided that, notwithstanding the provisions of

article 92(1)(b), with effect from the year of assessment

2016, this paragraph shall not be applicable to any company

which is not specifically empowered to receive such profits

or gains; and''.

(d) the definition "married couple" shall be substituted

by the following

" "married couple" refers to two spouses who

contracted marriage or two partners who have registered

their partnership as a civil union, in accordance with the

legal provisions of the country where the marriage or civil

union was executed;";

(e)

the

definition

"married

individual"

shall

be

substituted by the following

" "married" refers to any of the spouses or partners

in a married couple;"; and

(f)

immediately after the definition "the Special

Commissioners" there shall be added the following new

definition

" "spouse" shall include a partner registered as being in a

civil union;".

Immediately after paragraph (iii) of the proviso to sub- Amendment

article (1) of article 4 of the principal Act there shall be added the of

the principal

following

Act.

''Sohowever also that paragraphs (i) and (ii) of this proviso

shall not apply to an individual whose spouse is ordinarily

resident and domiciled in Malta.''.

Article 5 of the principal Act shall be amended as Amendment

of article 5 of

follows

the principal

Act.

(a)

in paragraph (c) of sub-article (5) thereof, for the

words ''the owner’s only or main residence.'' there shall be

substituted the words ''the owner’s only or main residence,

including land which the individual has for his or her own

occupation and enjoyment with that residence as its garden or

grounds up to an area (exclusive of the site of the dwelling

house) not exceeding two times the area of the house and

transferred through the same deed with the principal residence.'';

for the words ''a garage of not more than thirty square metres''

there shall be substituted the words ''a garage of not more than

seventy square metres''; and for the words ''proportion of the

whole area of the relative dwelling house;'' there shall be

substituted the words ''proportion of the whole area of the

relative dwelling house:'' and immediately thereafter there shall

be added the following proviso

''Provided that 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;''; and

(b) in the definition ''transfer'' in paragraph (b) of sub-

article (1) thereof, for the words ''but does not include a transfer

causa mortis; and'' there shall be substituted the words ''but does

not include a transfer causa mortis, or a transfer of property by

the trustee of a disability trust or disability foundation to any one

or more of the remaining beneficiaries of such trust or foundation

or the heirs of the disabled beneficiary upon the death of the

disabled beneficiary of such trust or foundation and where such

remaining beneficiaries or heirs comprise only persons referred

to in sub-article (2)(e)(i); for the purposes of this article, the

expressions ''disability trust'' and ''disability foundation'' shall

have the meaning assigned to them in article 12(1)(z); and''.

Article 5A of the principal Act shall be amended as

follows

(a) in paragraph (b) of sub-article (3) thereof,

immediately after the words "the scope of this article:" there

shall be inserted the following proviso

''Provided that, where a transfer of property made

not later than twelve years after the date of the acquisition

thereof is made on or after the 1st January, 2015, an

election as aforesaid, to exclude that transfer from the

scope of this article, may only be made if the following

conditions are satisfied

(i)

a notice of a promise of sale or transfer

relating to that property has been given to the

Commissioner before the 17th November, 2014;

(ii) the said property is transferred to the same

person or persons appearing on the said promise of

sale agreement; and

(iii) the said property is transferred before the

1st January, 2016:";

(b) in the next proviso after the addition referred to in

paragraph (a) above, for the words "Provided that in the case"

there shall be substituted the words "Provided also that in the

case"; and in sub-paragraph (i) for the words "the said date, of

property" there shall be substituted the words "the said date but

before the 1st January, 2015, of property"; and the following

new sub-paragraphs shall be added

"(iii) notwithstanding the previous sub-paragraph

(ii) when an election as aforesaid has been made it shall

not apply to transfers of property forming part of that

project made by the said transferor on or after the 1st

January, 2015 in respect of which a notice of a promise of

sale or transfer relating to that property has not 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 before the 17th November,

2014

(iv) notwithstanding the provisions of sub-

paragraph (i) of this proviso, in the case of a transfer of

property that forms part of a project made on or after 1st

January, 2015, where the first transfer of property forming

part of such project is made on or after 1st January, 2015, an

election as aforesaid may be made if a notice of a

promise of sale or transfer relating to that property has

been given to the Commissioner before the 17th

November, 2014, so however that the provisions of sub-

paragraph (ii) of this proviso shall not apply where the first

transfer of property forming part of a project is made on or

after 1st January, 2015:";

(c)

in paragraph (c) of sub-article (3) thereof,

immediately after the words "the scope of this article:" there

shall be inserted the following proviso

"Provided that an election as aforesaid, to exclude

that transfer of property situated within a special

designated area from the scope of this article, may only be

made in the case of a transfer that is made before the 1st

January, 2015:";

(d) in the next proviso after the addition referred to in

paragraph (c) above, for the words "Provided that -" there shall

be substituted the words "Provided also that -"; and in sub-

paragraph (i) for the words "the said date; and" there shall be

substituted the words "the said date but before the 1st January,

2015 and"; and the following new sub-paragraph (iii) shall be

added

"(iii) notwithstanding the previous sub-paragraph

(ii) when an election as aforesaid has been made it shall

not apply to transfers of property situated within that

special designated area made by the said transferor on or

after the 1st January, 2015 in respect of which a notice of a

promise of sale or transfer relating to that property has not

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 before the

17th November, 2014;";

(e)

in paragraph (h) of sub-article (3) thereof, after the

current proviso there shall be inserted the following new

proviso

"Provided also that, notwithstanding anything said

in the Income tax Acts provisional tax paid relating to the

transfer of such property made on or after the 1st January,

2015, under the provisions of article 43(1)(b) of the

Income Tax Management Act shall not be available for

refund under article 48 of the said Act and the provisions

of article 43(1)(3) of the said Act shall not apply to such

transfer.";

(f)

immediately after paragraph (i) of sub-article (3)

thereof there shall be added the following new paragraph

''(j) a transfer of property forming part of a project

made by a company which has issued debt securities to

the public and such debt securities are listed on a stock

exchange recognised under the Financial Markets Act, 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)

an election as aforesaid may only be made

if the transfer is the first transfer made by the said

transferor, on or after 1st April, 2015, 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 and all such transfers shall

accordingly be transfers to which this article shall not

apply

Provided also that this paragraph shall only

apply where the reason for the offer and use of

proceeds, as disclosed in the prospectus published

when the debt securities are offered to the public, is

solely to develop and construct the said project.'';

(g) paragraph (c) of sub-article (4) thereof shall be

amended as follows

(i) for the words ''within twelve months of

vacating the premises and provided further that this

paragraph shall only apply where the transfer would not

have been chargeable under the provisions of article 4(1)(a)

but for the provisions of this article:'' there shall be

substituted the words ''within twelve months of vacating the

premises or such other period or condition as may be

prescribed and provided that such property is declared by

the transferor to be his main residence through an election

made to the Commissioner in such manner and subject to

such rules as may be prescribed:'';

(ii) immediately after sub-paragraph (v) of the

proviso thereto there shall be added the following new sub-

paragraph

''(vi) where at any time in the period of

ownership there is a change in the dwelling house or

the part of it which is occupied as the individual’s

residence, whether on account of a reconstruction or

conversion of a building or for any other reason, or

there have been changes as regards the use of part of

the dwelling house for the purpose of a trade, business

or profession or for any other purpose, the relief given

by this sub-article may be adjusted in such manner

as the Commissioner may determine in an

assessment.'';

(h) in paragraph (e) of sub-article (4) thereof, for the

words ''heirs of the deceased spouse;'' there shall be substituted

the words ''heirs of the deceased spouse:'', and immediately

thereafter there shall be added the following new proviso

''Provided that on a subsequent transfer of the said

property, the date of acquisition of the share assigned as aforesaid

shall be the original date when the property was acquired by the

two spouses.'';

(i)

in paragraph (a) of sub-article (5) thereof,

immediately after the current provisions there shall be inserted

the following new provisos

''Provided that in the case of transfers of property

made on or after the 1st January, 2015, other than property

forming part of a project as referred to in the second

proviso to sub-article (3)(b) of this article and property

situated within a special designated area as referred to in

sub-article (3)(c) of this article in respect of which a notice

of a promise of sale or transfer relating to the said property

forming part of a project or situated within a special

designated area 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 before the 17th November, 2014, the tax on a

transfer to which this article applies shall be chargeable at

the rate of 8% of the transfer value

Provided that where a notice of a promise of sale or

transfer relating to a property 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 before the 17th November, 2014 is either

cancelled after the said date or expired and, either the

said property is transferred to the same person or persons

appearing on the said promise of sale which has been

cancelled or, another property forming part of the same

project or situated within the same special designated area

is transferred to the same person or persons appearing on

the said promise of sale which has been cancelled or has

expired, any of such transfers shall for the purpose of this

article be deemed to be transfers in respect of which a

notice of a promise of sale or 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 before the 17th November,

2014;'';

(j)

in paragraph (b) of sub-article (5) thereof, for the

words ''over its acquisition value.'' there shall be substituted the

words ''over its acquisition value:'', and immediately thereafter

there shall be added the following proviso

''Provided that this paragraph (b) shall not apply

where the property transferred consists of a transfer of a

property forming part of a project. For the purpose of this

proviso ''project'' means property that was acquired by the

transferor in the circumstances referred to in sub-paragraph

(ii) above and which has been developed by the said

transferor into more than one transferable property.'';

(k) in paragraph (d) of sub-article (5) thereof,

immediately after the current provisions there shall be inserted

the following new proviso

"Provided that in the case of transfers of property

referred to in this paragraph made on or after the 1st

January, 2015 in respect of which a notice of a promise of

sale or transfer relating to that property has not 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 before the 17th November,

2014 the tax thereon shall be chargeable at the rate of 7%

of the transfer value. The second proviso to paragraph (a)

of this sub-article shall apply accordingly.";

(l)

immediately after paragraph (d) of sub-article (5) as

amended thereof, there shall be added the following new

paragraphs (e) to (h)

"(e) When a transfer to which this article applies,

made on or after the 1st January, 2015, is a transfer of

property not forming part of a project that is made not later

than five years after the date of the acquisition thereof, the

tax thereon shall be chargeable at the rate of 5% of the

transfer value

Provided 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 sub-article (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

Provided also that this paragraph (e) shall not

apply where the said property was, at any time within the

period of five years preceding the transfer, owned by a

person related to the transferor and the property formed

part of a project at such time.

For the purpose of these provisos -

(i)

an individual is deemed to be related to

the transferor if the transferor is a body of persons of

which the said individual is, directly or indirectly, a

shareholder, partner or member; and

(ii)

two bodies of persons are deemed to be

related persons if they are, directly or indirectly,

controlled or beneficially owned as to more than

twenty-five percent by the same persons.

(f) Notwithstanding the previous paragraphs (a),

(d) and (e) when a transfer to which this article applies,

made on or after the 1st January, 2015, is a transfer of

property that was acquired by the transferor before the 1st

January, 2004 and in respect of which a notice of a promise

of sale or transfer relating to that property has not 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 before the

17th November, 2014, the tax on a transfer to which this

article applies shall be chargeable at the rate of 10% of the

transfer value. The second proviso to paragraph (a) of this

sub-article shall apply accordingly. In the case where such

notice of promise of sale has been given before the 17th

November, 2014, the tax chargeable shall be at the rate of

12% of the transfer value

Provided that, for the purposes of determining

whether the property has been acquired by the transferor

before the 1st January, 2004, where the transferor is a

company that had acquired the property by means of a

transfer that qualified for an exemption in terms of sub-

article (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.

(g) When a transfer to which this article applies,

made on or after the 1st January, 2015, is a transfer of

property that was immediately before the transfer owned

by an individual, or co-owned by two individuals, who 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 the said property had been

acquired for the purpose of establishing therein or

constructing thereon his or their sole ordinary residence,

and the transfer is made not later than three years after the

date of the acquisition thereof, the tax thereon shall be

chargeable at the rate of 2% of the transfer value

Provided that this paragraph shall only apply

where the said individual does not own any other

residential property at the time of the transfer. The notary

who receives any deed of such a transfer shall record in the

deed a written declaration by the individual so transferring

that he does not own any other residential property at the

time of the transfer and the notary shall warn the said

individual of the importance of the truthfulness of such

declaration.

(h) Notwithstanding the previous paragraphs (a),

(d), (e) and (f), when a transfer to which this article applies

is a transfer of property situated in Valletta, that was

acquired by the transferor before the 31st December, 2018,

and such property has been restored and /or rehabilitated

after the date of acquisition in accordance with any planning

permit issued for this purpose by the Malta Environment

and Planning Authority (MEPA), and on completion of

such restoration and, or rehabilitation works are certified as

satisfactory by MEPA before the 31st December, 2018, the

tax on the transfer shall be chargeable at the rate of 5% of

the transfer value, provided that the said transfer of

property is made not later than five years from the 31st

December, 2018.''; and

(m)

sub-article (12A) thereof shall be amended as

follows

(i) in paragraph (a) thereof, for the words ''under

sub-article (4)(f),'' there shall be substituted the words

''under sub-article (4)(f) or article 5(9),''; and

(ii) in paragraph (e) thereof, the words ''twelve

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

paragraph (c).'' there shall be substituted the words ''eight

percent (8%) of the transfer value as established in

paragraph (d): provided that the said rate shall be ten percent

(10%) if the acquisition of property referred to in paragraph

(c) occurred before the 1st January, 2004.''.

In sub-article (4) of article 6 of the principal Act, for the Amendment of

words ''an insurance manager authorised under article 13 of the same article

principal Act.

Act'' there shall be substituted the words ''an insurance manager as

defined in article 2 of the Insurance Intermediaries Act''.

In paragraph (b) of sub-article (3) of article 11 of the Amendment of

principal Act, for the words "the capital of which is not divided into article

principal Act.

shares;" there shall be substituted the words "which has not elected to

be treated as a company in terms of sub-article (6) of article 27 of the

Income Tax Management Act;".

Sub-article (1) of article 12 of the principal Act shall be

amended as follows

(a)

immediately after the second proviso to paragraph

(u)(2) thereof, there shall be added the following new proviso

''Provided further that as from 1st January, 2016,

in the case of distributed profits received from a

participating holding by a parent company that is resident

in Malta or the permanent establishment of a parent

company that is resident in another EU Member State,

which permanent establishment is situated in Malta and

which benefit from the exemption from withholding tax set

out in article 5 of EU Directive 2011/96/EU on the

common system of taxation applicable in the case of parent

companies and subsidiaries of different Member States as

amended, the exemption under the provisions of sub-

paragraph (u)(1) shall only apply to the extent that such

profits are not deductible by the relevant subsidiary in that

other EU Member State.

For the avoidance of doubt, notwithstanding

any other provision to the contrary in this Act,

distributed profits received by the said parent company or

permanent establishment that are deductible by the relevant

subsidiary in such other EU Member State shall fall under

the charging provisions of sub-article (1) of article 4. This

proviso implements the provisions of Article 1(1) of EU

Directive 2014/86/EU of 8th July, 2014 amending

Directive 2011/96/EU on the common system of taxation

applicable in the case of parent companies and subsidiaries

of different Member States and the terms used herein

shall, unless the context requires otherwise, be interpreted

in terms of EU Directive 2011/96/EU on the common

system of taxation applicable in the case of parent

companies and subsidiaries of different Member States as

amended;'';

(b) in paragraph (w) thereof, for the words ''does not

exceed nine thousand one hundred and fifty euro (€9,150)'' there

shall be substituted the words ''does not exceed the amount

mentioned in rule 2(a) of the Deduction (Income from

Employment or Pension) Rules''; and

(c)

immediately after paragraph (x) thereof, there shall

be added the following new paragraphs

''(y) any stipend or maintenance grant paid to a

student by the Government or any Government institution;

(z) any income or gains derived by the trustee of

a disability trust or by a disability foundation upon the

transfer of immovable property forming part of the

disability trust or the disability foundation where the sale

proceeds from the transfer of such property are to be

exclusively utilised by the trustee or foundation for the

maintenance of the disabled beneficiary, and an

undertaking to that effect is made by the trustee or the

foundation in the deed of sale

Provided that if the disabled beneficiary dies before all

the sale proceeds are utilised for his maintenance, then any

balance thereof distributed by the trustee of the disability

trust or the disability foundation to the parents of the

disabled beneficiary and, or the other beneficiaries of the

disability trust or foundation shall be taxed as follows

(i)

if less than eighty per centum (80%) of the

sale proceeds have been applied for the maintenance

of the disabled beneficiary up to his death, the

remaining portion which is distributed to the parents

and, or the other beneficiaries of the disability trust

or foundation will be taxed at the rate of 8% of the

transfer value, and the tax is to be paid by the trustee

or foundation before any distributions are made to

the parents of the disabled beneficiary and, or the

other beneficiaries of the disability trust or

foundation; or

(ii) if eighty per centum (80%) or more of the

sale proceeds have been applied for the maintenance

of the disabled beneficiary up to his death, no tax

shall be payable on the remaining portion which is

distributed by the trustee or the foundation to the

parents of the disabled beneficiary and, or the other

beneficiaries of the disability trust or foundation.

For the purpose of this paragraph, "disability

trust" and "disability foundation" mean any protected

disability trust or foundation, as the case may be,

which qualify as such in terms of the Trusts and

Trustees Act, any other applicable law regulating

foundations, or any regulations made thereunder, and

provided that

(i)

the trustee or administrator thereof

shall not have the power to appoint new

beneficiaries after the creation of the trust or

foundation;

(ii)

the trust terminates on the death of the

disabled beneficiary; and

(iii)

the relevant trust instrument or

foundation deed specifically provides that the

beneficiaries of such trust or foundation comprise

only

(a) a person or persons who is/are

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

(b) persons referred to in article

5(2)(e)(i), whether they are in existence or

not at the time of such settlement, in relation

to the disabled person.''.

Immediately after article 14G of the principal Act there shall

be added the following new article

14H. Without prejudice to the provisions of

this Act, where an individual proves to the satisfaction

of the Commissioner that in the year preceding a year of

assessment he has paid fees for the use of school

transport in respect of his children, who have not

attained the age of sixteen years and who attend a

church school or private school, he shall be allowed as a

deduction against his income the fees paid, up to a

maximum of €150 per child

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 to the Commissioner by Transport Malta in

such format and content as determined by the

Commissioner.''.

Immediately after paragraph (d) of sub-article (1) of article

18 of the principal Act, there shall be added the following new

''(e)

For the purposes of paragraphs (c) and (d) any

election made in accordance with paragraph (a) of rule 9 of the

Tax Accounts (Income Tax) Rules shall be ignored.''.

Immediately after article 27F of the principal Act, there Addition of new

article to the

shall be added the following new article

principal Act.

27G. (1) Notwithstanding anything to the

contrary contained in the Income Tax Acts or any rules

or regulations made thereunder, the provisions of this

article shall apply to any person that has elected under

article 5A(3)(j), by means of a declaration made in

accordance with the said article, to exclude the transfer

of immovable property from the scope of article 5A.

(2) Income derived during the year preceding the

year of assessment from the transfer of immovable

property forming part of a project, in respect of which

an election under article 5A(3)(j) has been made, shall

be deemed to constitute separate chargeable income to

be taxed separately at the rate of thirty-five cents

(€0.35) on every euro. For the purpose of this article,

where a person owns more than one project each project

shall be deemed to constitute a separate and distinct

source of income.

(3) The provisional tax payment as referred to in

article 43(1)(b) of the Income Tax Management Act

shall be equivalent to 8% of the consideration relating

to the transfer of the property forming part of the

project

Provided that in the case where the said

property was acquired by the transferor before the 1st

January, 2004 the said provisional tax payment shall be

equivalent to 10% of the said consideration.

(4) Provisional tax paid referred to in sub-article

(3), during or in respect of the year preceding any year

of assessment, shall be set-off for the purposes of

collection against the tax charged on the chargeable

income referred to in sub-article (2), and in respect of

the said year of assessment, and if there is an excess

after the aforesaid set-off has been made, such excess

shall be set-off for the purposes of collection against the

tax charged on other sources of income, as may be

allowed under the provisions of the Income Tax Acts, in

respect of the said year of assessment, and if there is an

excess after the aforesaid set-off has been made, such

excess shall be refunded in accordance with the

provisions of article 48 of the Income Tax Management

Act

Provided that an amount of provisional tax

paid during or in respect of the year preceding any

year of assessment as determined by the following

formula (hereinafter referred to as "unutilised

provisional tax"), shall not be available for set-off

against the tax charge in respect of other sources of

income as aforesaid and shall not be available for refund

for any purposes of the Income Tax Acts

Unutilised provisional tax = (0.625 x A) - B

Where -

(i)

''A'' is the total provisional tax paid as

referred to in sub-article (3), during or in respect

of the year preceding any year of assessment;

and

(ii) ''B'' is the tax charged on the

chargeable income referred to in sub-article (2),

and in respect of the same year of assessment

Provided further that where the

amount determined in accordance with the said

formula is a negative amount, such amount shall

be taken to be zero.

(5) Unutilised provisional tax for any year of

assessment shall be carried forward to subsequent years

of assessment, and set-off for the purpose of collection

only against the tax charged on the chargeable income

referred to in sub-article (2) for subsequent years of

assessment

Provided that the maximum amount that

shall be available for set-off as aforesaid in any

subsequent year of assessment shall not exceed an

amount determined by the following formula

Where -

(i)

''Y'' represents the amount to be

determined;

(ii) ''C'' is the tax charged on the

chargeable income referred to in sub-article (2) in

respect of the particular subsequent year of

assessment; and

(iii) ''D'' is the total provisional tax paid as

referred to in sub-article (3), during or in respect

of the year preceding the same year of assessment

Provided that where the amount

determined in accordance with the said formula is

a negative amount, such amount shall be taken to

be zero.

(6) The amount of a loss, computed as provided

in sub-article (7), incurred by a person during the year

preceding the year of assessment from the transfer of

immovable property forming part of a project as

referred to in sub-article (2), which, if it had been a

profit, would have been assessable under this Act, shall

not be set off against capital gains or income from other

sources, including income derived from the transfer of

immovable property forming part of other projects, for

the year preceding the year of assessment or any

subsequent years of assessment, and shall not be

treated as an allowable loss for the purpose of the group

relief provisions, but shall be carried forward and set

off only against what would otherwise have been the

chargeable income referred to in sub-article (2) for

subsequent years in succession.

(7) In computing the loss referred to in sub-

article (6), account shall be taken of all deductions

wholly and exclusively incurred in the production of

the income referred to in sub-article (2), which would

have been allowable under the paragraphs of sub-article

(1) of article 14, except paragraphs (f), (g) and (j), if it

had been a profit.

(8) For the purpose of ascertaining the

chargeable income referred to in sub-article (2) no

losses provided for under article 14(1)(g), whether

arising before election from the source to which this

article applies, or from any other source, or claimed

under the group relief provisions, shall be allowable as a

deduction against the said income.

(9) No person in receipt of a dividend distributed

out of profits charged to tax under sub-article (2) shall

be entitled to a refund or set-off of the tax paid by the

company distributing the said dividend. For the purpose

of this sub-article where the person in receipt of the said

dividend is another company such dividend shall be

deemed to be profits charged to tax under sub-article

(2).

(10) Every company registered in Malta shall

allocate the distributable profits derived from transfers

to which this article applies, and on which tax is payable

in accordance with this article, to the final tax account.

The said distributable profits shall be determined in

such manner as may be prescribed.''.

In article 45A of the principal Act the words from

"Notwithstanding anything said in this Act" to the words "the

following shall apply:", shall be substituted by the following

"Notwithstanding anything contained in this Act, where

(i) in accordance with the provisions of the

Companies Act, a company is converted into a commercial

partnership en nom collectif or a commercial partnership

en commandite which does not make an election to be

treated as a company in terms of sub-article (6) of article

27 of the Income Tax Management Act, or

(ii) where a partnership or EEIG referred to in

sub-paragraph (iii) of paragraph (a) or sub-paragraph (ii)

of paragraph (b) of the definition "company" in sub-article

(1) of article 2 elects not to be treated any longer as a

company in terms of sub-article (6) of article 27 of the

Income Tax Management Act,

the following shall apply:".

In article 45B of the principal Act, for the words "the

capital of which is not divided into shares is converted into a

company," there shall be substituted the words "is converted into a

company or elects to be treated as a company pursuant to an election

made in terms of sub-article (6) of article 27 of the Income Tax

Management Act,".

Article 56 of the principal Act shall be amended as Amendment of

article 56 of the

follows

principal Act.

(a)

sub-article (1) thereof shall be amended as follows

(i) in paragraph (a) thereof, the rates specified

therein shall be substituted by the following

"For every euro of the first €11,900 ........... 0c

For every euro of the next €9,300 ............ 15c

For every euro of the next €38,800 .......... 25c

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

(ii) in paragraph (b) thereof, the rates specified

therein shall be substituted by the following

"For every euro of the first €8,500 ............. 0c

For every euro of the next €6,000 ............ 15c

For every euro of the next €45,500 .......... 25c

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

(iii) in the second proviso to paragraph (b)

thereof, the rates specified therein shall be substituted by

the following

"For every euro of the first €9,800 ............. 0c

For every euro of the next €6,000 ............ 15c

For every euro of the next €44,200 .......... 25c

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

(b) in sub-article (23) thereof, for the words "on every

euro thereof:" there shall be substituted the words "or such other

rate or rates as the Minister may prescribe and the Minister may

prescribe different rates or rates depending on the special tax

status applicable to the particular individual:";

(c)

in sub-article (26) thereof, for the words ''derives

football income'' there shall be substituted the words ''derives

football income or waterpolo income'', and the second paragraph

thereof shall be substituted by the following

''For the purposes of this sub-article

(i)

''football income'' shall mean income from

an employment contract in Malta for playing

football, such income being chargeable under

article 4(1)(b) and earned by a full-time or part-time

professional football player who is duly registered

as a professional football player with the Malta

Football Association, and such a professional

football player has in effect an employment contract

with a Maltese football club duly registered as a

Member Club with the Malta Football Association;

(ii) ''waterpolo income'' shall mean income

from an employment contract in Malta for playing

waterpolo, such income being chargeable under article

4(1)(b) and earned by a full-time or part-time

waterpolo player who is duly registered as a

waterpolo player with the Aquatic Sports Association

of Malta, and such a waterpolo player has in effect an

employment contract with a Maltese waterpolo club

duly registered as a Member Club with the Aquatic

Sports Association of Malta.''.

Paragraph (b)(ii) of sub-article (5) of article 59 of the

principal Act shall be amended as follows

(a)

in sub-paragraph (1) thereof for the words ''payable

after all reliefs of double taxation have been given;'' there shall

be substituted the words ''payable after all reliefs of double

taxation have been given and all tax credits deducted;''; and

(b) immediately after sub-paragraph (3) thereof there

shall be added the following new sub-paragraph

''(4) the amount and description of tax credits

deducted from the tax chargeable on the company;''.

Article 68 of the principal Act shall be amended as

(a) in paragraph (c) of sub-article (1) thereof for the

words "any dividends received from a company not registered

in Malta from profits which would have been allocated to the

final tax account had such company been registered in Malta

shall be deemed to be dividends paid out of profits allocated to

the final tax account" there shall be substituted the words "a

dividend received from a company not registered in Malta shall

to the extent that such dividend, directly or indirectly comprises

a dividend paid by a company registered in Malta from profits

allocated to the final tax account, shall, to that extent, be

deemed to be a dividend paid by such company registered in

Malta from profits allocated to the final tax account directly to

the person in receipt of the dividend from the company not

registered in Malta;"; and

(b) sub-article (3) thereof shall be substituted by the

following

"(3) A dividend paid by a company shall be paid

out of profits allocated to the immovable property account

before any profits allocated to the Maltese taxed account

are distributed.".

Article 92 of the principal Act shall be amended as Amendment of

article 92 of the

follows

principal Act.

(a)

for the words ''in respect of income or gains:'' there

shall be substituted the words ''in respect of income or gains

which either satisfy all the provisions of sub-article (1) or all the

provisions of sub-article (2):'';

(b) the present paragraphs (a) to (c) shall be renumbered

as paragraphs (a) to (c) of sub-article (1) thereof;

(c)

in paragraph (a), as renumbered, thereof for the words

''which are received by a company'' there shall be substituted the

words ''income or gains which are received by a company''; and

(d) immediately after sub-article (1), as renumbered,

thereof there shall be added the following new sub-article

''(2) Income or gains which are received -

(a)

by a Rule 9 company registered in Malta;

(b) which the Rule 9 company is specifically

empowered to receive and would fall to be allocated

to the foreign income account as defined in article 2

were it not a Rule 9 company, but excluding profits

resulting from dividends paid out of the foreign

income account of another company resident in Malta;

and

(c) in respect of which documentary evidence

is available which indicates to the satisfaction of the

Commissioner that such income or gains, as the case

may be, would fall to be allocated to the foreign

income account were it not a Rule 9 company, as

provided in paragraph (b). For the purposes of this

requirement, a certificate issued by a certified public

accountant and auditor shall be satisfactory

documentary evidence.

For the purpose of this sub-article, ''Rule 9

company'' shall mean a company which has made an

election not to allocate its gains or profits to the

foreign income account and the Maltese taxed

account in terms of Rule 9 of the Tax Accounts

(Income Tax) Rules.''.

The Schedule to the principal Act shall be amended as

(a) in item 4 thereof, for the words "shall remit the

whole of the additional tax" there shall be substituted the words

"may remit part or all of the additional tax"; and

(b) in item 8(1) thereof, for the words "shall remit the

whole of the additional tax" there shall be substituted the words

"may remit part or all of the additional tax".

PART XIV

(1) This Part amends the Police Licences Regulations

and it shall be read and construed as one with the Police Licences

Regulations, hereinafter in this Part referred to as "the Regulations".

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

into force on the 1st January, 2015.

Parts I and II of the First Schedule to the Regulations shall

be substituted by the following

"PART I

Fees leviable in respect of police licences and permits

1. (deleted by Legal Notice 85 of 2011)

Arms

2. For the purchase of any firearm which requires a licence and

to keep such firearm during the year of its purchase .......................

3. To keep a firearm or firearms during any year following the

year of purchase thereof, per annum ..............................................

4. To deal in arms, ammunition, arms proper or to keep or to

expose for sale or to repair arms, per annum ..................................

5. (1) To act as a substitute or as an apprentist in dealing of

arms, ammunition, arms proper or in repairing such arms, per

annum ...........................................................................................

(2) To act as a range officer during the practice of target

shooting ........................................................................................

6. To keep a harpoon during any year following the year of

purchase thereof, per annum ..........................................................

7. To carry a harpoon, arcbow or crossbow, or a firearm for

sporting purposes (not being hunting), per annum ..........................

8. (a) To carry a firearm for hunting purposes on land

(excluding hunting for wild rabbit), per annum ..............................

(b) To carry a firearm for hunting purposes from on board

any seacraft three kilometres from the coast, per annum .................

(c)

To carry firearms for the purpose of hunting wild

rabbit, per annum ..........................................................................

8A. (1) To keep a place (shooting ranges) where target shooting

activities with licenced firearms are held, per annum .....................

(2) To hold target shooting activities with air weapons in

mobile shooting galleries, for each day ..........................................

(3) To hold target shooting in places which are not licenced

as shooting range, for each day ......................................................

8B. To keep a firearm collection

(1) for the first 50 arms ......................................................

(2) from 51 to 150 arms .....................................................

(3) from 151 and more .......................................................

Billiard Tables (Public)

9. (deleted by Legal Notice 85 of 2011)

10. (deleted by Legal Notice 85 of 2011)

11. For an extension of the closing time of places where

billiard tables are kept for public use beyond 11p.m. up to 1a.m.,

per annum .....................................................................................

Cab driver

19. (a)

To act as cab driver, per annum ................................

For the issue of a cab drivers’ badge ........................

(b)

Clap-nets

20. (a) To take birds, per annum .........................................

(b) To take wild rabbit, per annum ................................

20A. For the ringing of birds from the 1st January to the 31st

December, of the same year ...........................................................

Conduct Certificates

21. For the issue of a certificate of conduct ..............................

21A. (a) for the issue of a complete record of criminal

convictions ...................................................................................

(b) for the issue of a declaration of conduct ..................

Dogs

22. To keep a dog, per annum ..................................................

23. To keep a watchdog in fields or in rooms or other structure

annexed to fields solely for tending cattle or crops, per annum .......

24. For a second or a subsequent badge taken out in respect of

the dog during the year for which a badge is in force ......................

Encroachment

28. For any other licence or permit not subject to renewal

involving

(a) a temporary encroachment not otherwise provided

for herein .......................................................................................

(b) a permanent encroachment .......................................

Engines

29. To keep for use an engine in premises where a rental value

licence already prevails a subsidiary licence fee is charged;

otherwise a rental value licence is required.

Entertainment (occasional)

30. To hold a public show, a ball, a dance, small games, a fair,

a tombola, a lottery or any other public entertainment on any

special day ....................................................................................

31. To hold a band programme and/or band marches in any

town or village on any specified day ..............................................

32. To hold aquatic or other sports on a specified day ..............

33. To hold any other occasional entertainment on a specified

day ................................................................................................

Explosives

34. To import gunpowder, ammunition or other explosives and

to transport same to authorised storage sites, per annum .................

35. To keep a fireworks factory or to manufacture explosives,

per annum .....................................................................................

36. To purchase explosives in terms of article 6 of the

Explosives Ordinance ....................................................................

37. To keep and/or store explosives for sale, per annum -

(a) if the quantity does not exceed 20 kg. ......................

(b) if the quantity exceeds 20 kg. ...................................

38. For each sale, transfer or delivery of explosives otherwise

than by a licensed dealer ................................................................

39. To keep explosives (not for sale) in terms of article 16 of

the Explosives Ordinance, per annum ............................................

40. To carry explosives and/or manufactured fireworks from

one place to another for each occasion or for a specified period as

the case may be .............................................................................

41. For any permit under article 24 of the Explosives

Ordinance, including the blasting of rocks by means of explosives

for each period specified in the licence ..........................................

Free licences and permits

42. Burial permit .....................................................................

Firemen in cinemas

43. To act as fireman in cinemas, per annum ...........................

Liquor Licences

50. For a special extension on a specified day on the occasion

of feasts, etc., of the closing time of a shop licensed to sell wine,

beer and spirituous liquors beyond 11 p.m. ....................................

52. For the sale of wine, beer and spirituous liquors by the tot

on a ferryboat, per annum ..............................................................

Motor Vehicles

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 206 of 2009)

(deleted by Legal Notice 93 of 2003)

Musical Instruments

(a) For the playing of musical instruments and/or the

use of loudspeakers and/or amplifiers in licensed premises, per

annum ...........................................................................................

(b) For the playing of musical instruments and/or the

use of loudspeakers and/or amplifiers for any one day or part

thereof ...........................................................................................

No fee shall be leviable in respect of a licence for the

playing of loudspeakers forming an integral part of radio and

television sets and enclosed in the cabinet thereof.

Non-Intoxicants Shops

(a) For a licence to keep a non-intoxicants shop. The

fees fixed under Part II of this Schedule shall apply.

(b) For the sale of non-intoxicants on a ferryboat, per

annum ...........................................................................................

For the sale of articles of food and/or non-intoxicant drinks

from a movable stall or kiosk, for every period of three days or part

thereof ...........................................................................................

For a special extension on a specified day of the business

hours of a non-intoxicants shop beyond 11 p.m. .............................

Public Collections

To hold a public collection ................................................

Street Itinerant Vendors

To sell mineral water and non-alcoholic drinks and

refreshments in specified places on certain occasions, for each

specified day .................................................................................

Street refuse collector (private)

(a) To act as private street refuse collector, per annum ..

(b) For a badge to he worn by a private street refuse

collector ........................................................................................

Stone

(a) To quarry and/or sell soft stone, per annum ..............

(b) To quarry and/or sell any hard stone derivative, per

annum ...........................................................................................

Vehicles for hire and carts for private use

To let on hire an animal-drawn vehicle for the conveyance

of persons or for the carriage of goods, per annum .........................

To keep a cart for private use, per annum ...........................

For each plate to be fixed to an animal-drawn vehicle,

other than a cart, or for each pair of plates to be fixed on a cart .......

Batching Plants

To keep and operate a batching plant, per annum ...............

Supplementary Fees

Subsidiary licence: only one licence fee based on the

annual rental value of licensed premises shall be leviable in respect

of any premises.

Subsequent licences shall be issued as subsidiary ones

for the first issue of a subsidiary licence or for its renewal,

unless it is incorporated in the principal licence, per annum ...........

For a taxidermist’s licence, per annum ...............................

PART II

Rental Value Licences

1. For a licence to keep a shop, stall, fixed kiosk, store, garage, workshop,

factory, trading establishment, office, agency, lodging house, printing press,

club, cinema, theatre, place of public entertainment or other place where wares,

merchandise, commodities or other goods are manufactured and/or sold or where

any trade, business, commercial activity, art, profession or calling is carried out

there shall be charged a fee equivalent to the amount calculated on the rental

value of the licensed premises at the rate mentioned in column 1 of Table A of

this item, according to their respective category and locality, and subject to the

minimum fee mentioned in column 2 of the said Table A.

TABLE A

Locality A

Column l

Column 2

Category 1 .............................................

8%

€582.34

Category 2 .............................................

8%

€302.82

Category 3 .............................................

8%

€186.35

Category 4 .............................................

8%

€116.47

Locality B

Category 1 .............................................

7%

€465.87

Category 2 .............................................

7%

€232.94

Category 3 .............................................

7%

€139.76

Category 4 .............................................

7%

€93.17

Locality C

Category 1 .............................................

6%

€244.58

Category 2 .............................................

6%

€116.47

Category 3 .............................................

6%

€69.88

Category 4 .............................................

6%

€46.59

Locality D

Category 1 .............................................

5%

€116.47

Category 2 .............................................

5%

€58.23

Category 3 .............................................

5%

€46.59

Category 4 .............................................

5%

€34.94

Locality A comprises

Valletta ......................... Republic Street between City Gate and St Christopher

Street; Merchants Street between Victory Square and

St Christopher Street

Buġibba and Qawra......... This locality includes the area surrounded by -

Toni Bajada Street (both sides);

Mosta Road between Toni Bajada Street and Salini

Coast;

Road up to Pioneers Corps Road;

Pioneers Corps Road;

Qawra Road (inclusive of side streets found in the

area) up to and including Buġibba Road till it meets

with Toni Bajada Street near to and including the

Gillieru Restaurant.

Paceville......................... i.e. the area known as Paceville surrounded by and

including Spinola Road (both sides);

that part of St George’s Road between Spinola Road

and St George’s Bay (both sides);

St George’s Bay and the road leading from that Bay

towards the Regional Road (both sides and side streets

thereat);

Dragonara Road.

St Julians......................... Spinola Square;

St George's Road up to Spinola Road (including any

side streets in the area).

Locality B comprises

Valletta .......................... St Paul’s Street between Castille Place and St

Christopher Street;

Old Bakery Street between Ordinance Street and St

Christopher Street;

Zachary Street;

Strait Street between Ordinance Street and St Nicholas

Street;

Victory Square;

Old Treasury Street;

St Frederick Street;

Ordinance Street;

South Street;

Melita Street;

Carts Street;

St John’s Street between St Ursula Street and West

Street;

St Lucia Street between St Ursula Street and West

Street;

Old Theatre Street between St Ursula Street and Old

Bakery Street;

Felix Street;

Archbishop Street between St Ursula Street and Old

Bakery Street.

Ħamrun........................... St Joseph High Road.

Mellieħa ......................... Ġorġ Borg Olivier Street;

Main Street.

Sliema............................ Bisazza Street;

Bisazza Lane;

The Strand;

Tower Road;

St Anne Square;

Cathedral Street;

High Street between Tower Road and Għar il-Lembi

Street;

Manwel Dimech Street between The Strand and St

Helen Street;

Rudolph Street between Manwel Dimech Street and St

James Street.

St Julians ....................... Ġorġ Borg Olivier Street.

Victoria, Gozo ................ Pjazza Indipendenza;

Republic Street;

St Sabina Street;

St George’s Square;

St Joseph Street;

Market Street;

Main Gate Street;

President J.F. Kennedy Square;

Fortunato Mizzi Street;

Sir Adrian Dingli Street.

Marsalforn, Gozo

Xlendi, Gozo

Locality C comprises

Birkirkara ...............

Valley Road;

Mannarino Road;

Fleur-de-Lys Road;

Naxxar Road.

Birżebbuġa ................... Pretty Bay;

St Edward Street between Pretty Bay and the Pier;

Bonnici Street;

Birżebbuġa Square.

Cospicua ......................

Gavino Gulia Square;

Paolino Vassallo Square;

Bormla Wharf;

St Paul Church Area.

Floriana .......................... St Anne Square;

St Anne Street;

Pope John XXIII Square.

Guardamangia ................. St Luke’s Road/Triq il-Mimosa.

Gżira-Msida .................... The Strand;

Testaferrata Street;

Msida Sea-Front.

Marsascala .................... Dun Tarcisio Agius Square;

Marina Street;

Salini Street;

Mifsud Bonnici Square.

Mdina ........................... the whole city.

Mosta ............................ Eucharistic Congress Road;

Constitution Street;

Main Street between Rotunda Square and Grech

Mifsud Alley.

Rabat ............................ Main Street;

The Saqqajja;

Parish Square;

L’Isle Adam Square;

St Augustine Street;

St Paul’s Street;

St Joseph Street.

St Paul’s Bay

Locality D comprises

Any other locality not shown under Locality A, B or C.

Category 1 refers to trading licences in respect of -

1. Radio, T.V., domestic appliances, office equipment, spares and high

fidelity equipment.

2. Musical records, stereos, record players, tape recorders, cassettes and

spare parts.

3. Importers and wholesalers.

4. Chemists, sale of perfumery and cosmetics.

5. Hairdressing salon.

6. Real estate agents, travelling and other agencies.

7. Local insurance companies (including agents of local and foreign

insurance companies, brokers, operators registered as salesmen under the

Insurance Business Act).

8. Advertising and public relations.

9. Financial institutions, banks, investment houses.

10. Antiques.

11. Jewellery, watches, clocks.

12. Engines and outboard motors.

13. Electrical and mechanical equipment.

14. Cars, vans, motorcycles, motor vehicles and spares.

15. Car, bus hire services and surplus garage.

16. Ornamental crystals.

17. Public bars for sale of wine, beer and spirits.

18. Brick and tile making.

19. Showrooms for the sale of furniture.

20. Showrooms for the sale of bathrooms and toilet accessories.

21. Any other object not specifically provided for, which in the opinion of

the Commissioner of Police, should properly be classified under this

category.

Category 2 refers to trading licences in respect of -

1. Catering and confectioneries.

2. Photographic equipment and spare parts.

3. Wearing apparel.

4. Furniture, carpentry, upholstery.

5. Ironmongery.

6. Glassware, earthenware, tableware.

7. Electricians and plumbers.

8. Souvenirs.

9. Motor vehicle repairs, sprayers, workshop garages, garage.

10. Footwear and leather goods.

11. Metal grades (industrial).

12. Petrol vendors.

13. Household goods and furnishing.

14. Launderers and dry cleaners.

15. Stationers and booksellers.

16. Farming and fishing equipment.

17. Toy sellers.

18. Drapery, carpets.

19. House remover, burdnara.

20. Any other object not specifically provided for which in the opinion of the

Commissioner of Police should properly be classified under this

category.

Category 3 refers to trading licences in respect of -

1. Factories.

2. Clubs.

3. Cinemas

4. Theatres

5. Places of public entertainment.

6. Offices.

7. Printing Presses.

8. Any other object not specifically provided for, which in the opinion of

the Commissioner of Police, should properly be classified under this

category.

Category 4 refers to trading licences in respect of -

1. Blacksmith, tinsmith.

2. Bazaar.

3. Kerosene vendors.

4. Grocers and greengrocers.

5. Fodder retailers.

6. Meatsellers.

7. Bakers and breadsellers.

8. Wine shop.

9. Tea and coffee (non-intoxicants) shops.

10. Any other object not specifically provided for, which in the opinion of

the Commissioner of Police, should properly be classified under this

category.

For any special extension of the closing time of places of public

entertainment after 1 a.m. on each occasion, a fee of €23.29.

This fee shall be leviable irrespectively of any fee chargeable for the time

extension in respect of any other licences prevailing on the premises.

Provided that the fee payable for licences in respect of the following trading

categories shall be either as indicated in Table A or as stipulated hereunder,

whichever is the highest

(a)

real estate agency ................................................................. €698.81

(b)

local insurance companies (excluding agents of local and

foreign insurance companies, brokers, operators registered as salesmen

under the Insurance Business Act). ....................................................... €931.75

(c)

an advertising and/or public relations agency ........................ €582.34

(d)

a financial institution, a bank and investment house ........... €1,164.69

(e)

a wedding hall or any other such place for the purpose of

holding weddings or other receptions

(i)

where the capacity is under 200 persons .................... €349.41

(ii)

where the capacity is over 200 persons but less

than 500 ................................................................... €582.34

(iii)

where the capacity is over 500 persons ................ €931.75".

PART XV

61. (1) This Part amends the Registration of Decontrolled

Dwelling Houses Regulations and it shall be read and construed as

one with the Registration of Decontrolled Dwelling Houses

Regulations, hereinafter in this Part referred to as "the Regulations".

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

into force on the 1st January, 2015.

62. The provisions of this article, which substitute sub-

regulation (3) of regulation 3 of the Registration of Decontrolled

Dwelling Houses Regulations (S.L. 158.01), have been implemented

by means of Legal Notice 90 of 2015, which came into force on 1st

January, 2015.

63. The provisions of this article, which substitute sub-

regulation (1) of regulation 14 of the Registration of Decontrolled

Dwelling Houses Regulations (S.L. 158.01), have been implemented

by means of Legal Notice 90 of 2015, which came into force on 1st

January, 2015.

PART XVI

64. (1) This Part amends the Citizenship Regulations and it Amendment to

shall be read and construed as one with the Citizenship Regulations, the

hereinafter in this Part referred to as "the Regulations".

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

into force on the 1st January, 2015.

65. The Third Schedule to the Regulations shall be substituted Substitution of

by the following

In sub-article (1) of article 6 of the principal Act, for the Amendment of

words "not registered in Malta" there shall be substituted the words article

principal Act.

"not registered in Malta, including such motor vehicles brought into

Malta from another Member State under a contract of lease or hire

which are subject to the payment of a registration tax in terms of

article 3(2)".

Article 8 of the principal Act shall be amended as follows

Amendment of

article 8 of the

principal Act.

(a)

sub-articles (3) to (5) thereof shall be renumbered as

sub-articles (8) to (10) respectively; and

(b) immediately after sub-article (2) thereof there shall

be added the following new sub-articles

"(3) In respect of motor vehicles which are

brought into Malta having been leased or hired from

another Member State which are subject to the payment of

a registration tax in terms of article 3(2), the registration

tax payable shall be as provided in article 3(3).

(4) M1 motor vehicles with CO 2 emission levels

equal to or higher than 221g/km (and having an emission

level equivalent to the latest European Standard or latest

European Standard minus one) and motor cycles with an

engine capacity equal to or higher than 801cc which are to

be registered for the first time with the Authority in terms

of this Act may be registered to be used on the road in

Malta solely and exclusively on Saturdays, Sundays,

national holidays and other public holidays.

Registration tax on the said M1 motor vehicles and

motor cycles shall be charged at the rate established in the

Second Schedule to this Act.

(5) A circulation licence fee shall be due on the

licensing of M1 motor vehicles and motor cycles registered

in terms of sub-articles (3) and (4) at the full rate specified

in the Fourth Schedule and every year thereafter.

(6) Where a motor vehicle registered in terms of

sub-article (4) is used on the road on any day other than

Saturdays, Sundays, national holidays or other public

holidays the registered owner of the said vehicle -

(a) shall immediately pay the full amount of

registration tax which was due on the date of

registration of the said vehicle were the vehicle to be

registered to be used on the road on any day of the

week, less the amount of registration tax already paid

when the vehicle was registered if that was the case,

and

(b) shall be liable to the penalties provided for

in article 21(1).

(7) Where the Authority receives a request for the

use of a vehicle registered in terms of the provisions of sub-

article (4) not to remain limited only to Saturdays, Sundays,

national holidays and public holidays, the Authority shall

determine the value of that vehicle for the purpose of

calculating the registration tax payable thereon and the

registered owner or purchaser, as the case may be, shall

pay sixty per cent of the amount of tax determined. The

provisions of article 9(2) shall apply mutatis mutandis for

the purpose of determining the value of the said vehicle at

the time of valuation.".

In sub-article (5) of article 11A of the principal Act, for the Amendment of

words "shall be payable to the Authority" there shall be substituted article

the principal

the words "shall be payable by the Authority".

Act.

Article 18 of the principal Act shall be amended as Amendment of

article 18 of the

principal Act.

(a)

sub-article (1) thereof shall be amended as follows

(i) in sub-paragraph (iii) of paragraph (a)

thereof, for the words "identification document; and" there

shall be substituted the words "identification document or

has not been issued with a residence permit in terms of the

Immigration Act; and";

(ii) in the definition "private vehicle" in the

proviso after sub-paragraph (iv) of paragraph (a) thereof,

immediately after the words "a motor home" there shall be

added the words "or an N1 motor vehicle";

(iii) in paragraph (b) thereof, immediately after

the words "any M1 motor vehicle" there shall be added the

words "or N1 motor vehicle";

(iv) in paragraph (c) thereof, immediately after

the words "any M1 motor vehicle" there shall be added the

words "or N1 motor vehicle";

(v) in paragraph (e) thereof, for the words "as

amended; and" there shall be substituted the words "as

amended;";

(vi) in paragraph (f) thereof, the words "as

amended." shall be substituted by the words "as amended;

and"; and

(vii) immediately after paragraph (f) thereof, there

shall be added the following new paragraph

"(g) with the exception of such vehicles

falling under paragraphs (e) and (f), any motor

vehicle registered in another country which is used

by a person who has his normal residence in Malta

for a period of not more than thirty consecutive

calendar days which are to be reckoned from the

date of arrival of such vehicle in Malta

Provided that, upon arrival of the vehicle in

Malta, that person shall notify the Authority and

obtain, upon payment of the relative fee, a

temporary circulation permit which allows the use

of such vehicle in Malta for a maximum period of

thirty consecutive calendar days

Provided further that, in the event that such

motor vehicle registered in another country is used

once again in Malta by a person who has his

normal residence in Malta prior to the lapse of

three hundred and sixty-five days to be reckoned

from the previous date of arrival of such vehicle in

Malta, such motor vehicle shall be subject to the

payment of registration tax in terms of this Act.";

and

(b)

sub-article (3) thereof shall be deleted.

Article 21 of the principal Act shall be amended as

(a)

sub-article (1) thereof shall be amended as follows

(i) in paragraph (b) thereof, immediately after

the words "or article 10(1)" there shall be added the words

"or article 18(1)(g)";

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

registration certificate," there shall be substituted the

words "the registration certificate; or";

(iii) immediately after paragraph (g) thereof there

shall be added the following new paragraphs

"(h) without the authorisation of the

Authority or in violation of any condition under

which such authorisation may have been granted,

uses or allows to be used a vintage vehicle for any

use other than a private use; or

(i) makes use of an M1 motor vehicle or a

motor cycle which has been registered with the

Authority for use on the road in Malta solely and

exclusively on Saturdays, Sundays, national

holidays and other public holidays on any other

day; or

(j) being a person who has his normal

residence in Malta, fails to notify the Authority of

the arrival of a vehicle registered in another

country which he intends to use on the road in

Malta for a period of not more than thirty

consecutive calendar days; or

(k) being a person who has his normal

residence in Malta, fails to obtain from the

Authority a temporary circulation permit for the

use in Malta of a vehicle registered in another

country for a maximum period of thirty consecutive

calendar days; or

(l) being a person who has his normal

residence in Malta, continues to make use of a

vehicle registered in another country after the

expiration of the temporary circulation permit

issued by the Authority; or

(m) being a person who has his normal

residence in Malta, makes use of a motor vehicle

registered in another country for which a temporary

circulation permit for use on the road in Malta has

been issued by the Authority prior to the lapse of

three hundred and sixty-five days to be reckoned

from the previous date of arrival of such motor

vehicle in Malta; or

(n) being a person who has his normal

residence in Malta, fails to notify the Authority of

the arrival of a vehicle registered in another

country which he intends to use on the road in

Malta; or

(o) with the intent to evade the registration

tax due or which may become due, fails to give any

notice which he may be required to give in terms of

article 4, article 10(1) or article 18(1)(g) or gives in

any such notice or in any statement submitted to

the Authority for the purposes of this Act

information which he knows to be incorrect or

incomplete in any material respect,"; and

(b) in sub-article (4) thereof, for the words "within

twenty days following the motor vehicle’s arrival" there shall be

substituted the words "within thirty days following the motor

vehicle’s arrival"; and for the words "twenty days

notwithstanding" there shall be substituted the words "thirty

days notwithstanding".

In paragraph (b) of sub-article (1) of article 23 of the

principal Act, immediately after the words "in terms of" there shall be

added the words "article 3(4) and".

Immediately after article 24 of the principal Act, there

shall be added the following new article

" Vintage

25. (1) The owner of a motor vehicle

vehicles.

with an age of thirty years or older to be

reckoned from the date of manufacture may,

upon payment of the fee established by the

Authority, apply to the vintage vehicle

classification committee on the prescribed form

in order for such motor vehicle, whether it has

already been registered in Malta or whether it

has been imported or brought into Malta but has

not as yet been registered in Malta, to be

classified as a vintage vehicle.

(2) To be classified as a vintage vehicle, a

motor vehicle must satisfy the following

requirements

(a)

the motor vehicle must have an

age of thirty years or more to be reckoned

from the date of manufacture;

(b) the motor vehicle must be in a

state which is as close as possible to its

original state as produced by the

manufacturer; and

(c)

the motor vehicle must have

been kept in a state which respects the

spirit of vintage vehicle preservation.

(3) The vintage vehicle classification

committee shall examine each application in

order to determine whether such motor vehicle

satisfies the requirements established in sub-

article (2).

(4) In the event that the vintage vehicle

classification committee feels that it requires

any additional information, clarifications and, or

documentation from the applicant prior to

making its final determination on the

application, it shall request the applicant to give

such

additional

information

and,

or

documentation and to make any clarifications as

may be requested and shall then proceed to

determine the application by withholding it or

rejecting it.

(5) Vintage vehicles which are older than

fifty years shall be exempt from the payment of

registration tax when they are registered for the

first time in Malta.

(6) Where a motor vehicle is classified as

a vintage vehicle, the vintage vehicle

classification committee shall also establish the

age of the vintage vehicle in order to determine

whether it benefits from the exemption

stipulated in sub-article (5).

(7) Where a newly-imported motor

vehicle which has not as yet been registered in

Malta is classified as a vintage vehicle, the

vintage vehicle classification committee shall

also determine the registration value of any such

vehicle for the purpose of calculating the

registration tax payable on such a vehicle.

(8) The registration value of any such

vehicle for the purpose of calculating the

registration tax, shall be based on -

(a)

the invoice value, or

(b) the average market value of

identical, equivalent, or similar motor

vehicles on the international market when

the invoice value is deemed by the

committee to be unreasonably low.

(9) Any person who feels aggrieved by a

decision given by the vintage vehicle

classification committee to refuse his application

for the classification of his motor vehicle as a

vintage vehicle may file an appeal from the said

decision to the Administrative Review Tribunal

within twenty-one days from the date when the

decision is communicated to that person.

(10) In the case of a motor vehicle which

is already registered in Malta for which an

application to be classified as a vintage car is

refused, the owner, in the event that he feels

aggrieved by such a decision and elects to file an

appeal, may continue to use the said motor

vehicle on the road in Malta upon payment of

the relative circulation licence fee in terms of

this Act

Provided that, in the event that the

applicant’s appeal is upheld, the Authority shall

refund the applicant any excess circulation

licence fee by not later than thirty days from the

date of the Tribunal’s decision.

(11) In the case of a newly-imported motor

vehicle which has not as yet been registered in

Malta with regards to which an application to be

classified as a vintage vehicle is refused by the

vintage vehicle classification committee, the

owner, in the event that he feels aggrieved by

such a decision and elects to file an appeal, shall

pay the Authority a fee of two hundred and

thirty-five euro (€235) for the provisional

registration of the said motor vehicle. The said

motor vehicle shall not be used on the road in

Malta prior to the determination of the appeal

and the regular registration of the said motor

vehicle in Malta.

(12) Where the Administrative Review

Tribunal revokes a decision given by the vintage

vehicle classification committee to refuse an

application for the classification of a motor

vehicle as a vintage vehicle, the Authority shall

proceed to register such motor vehicle as a

vintage vehicle.

(13) With regards to newly-imported

vehicles which have not as yet been registered in

Malta, registration tax, if applicable, shall be

calculated on the basis of the registration value

which shall be established by the vintage vehicle

classification committee

Provided that should the applicant feel

aggrieved by the amount of registration tax

charged by the Authority on the basis of the

registration value established by the vintage

vehicle classification committee, such person

may file an appeal to the Administrative Review

Tribunal and the provisions of sub-articles (15)

and (16) of this article shall apply mutatis

mutandis.

(14) The sum of two hundred and thirty-

five euro (€235) paid by an applicant in terms of

sub-article (11) shall be deducted from the

amount of registration tax payable to the

Authority where registration tax is due. In the

event that no registration tax is applicable, the

Authority shall refund the applicant the said sum

of two hundred and thirty-five euro (€235) by

not later than thirty days from the date of the

Tribunal’s decision.

(15) Any person may appeal from the

amount of registration tax charged by the

Authority on the basis of the registration value

determined by the vintage vehicle classification

committee within twenty-one days from the date

in which that amount is communicated to that

person.

(16) All appeals under this article shall be

made to the Administrative Review Tribunal in

accordance with the procedure laid down under

the Administrative Justice Act and regulations

made thereunder.

(17) Where, in the event of an appeal

lodged from the registration tax charged, the

Tribunal decides that the amount due in respect

of registration tax is less than the amount paid,

the Authority shall, within ninety days from

such decision, refund to the appellant, on

account of the Government the amount overpaid

by the appellant concerned.

(18) Where the Tribunal determines that

the amount due in respect of the registration tax

is more than the amount paid, the appellant

concerned shall pay the Authority on account of

the Government the amount underpaid within

ninety days from such decision.

(19) Where the Tribunal confirms a

decision of the vintage vehicle classification

committee to refuse an application for a newly-

imported motor vehicle to be classified as a

vintage vehicle, the applicant may, in his

absolute discretion, either -

(a)

pay the amount of registration

tax which shall be applicable to the said

motor vehicle in terms of this Act, and in

this case the sum of two hundred and

thirty-five euro (€235) paid by the

applicant in terms of sub-article (11) shall

be deducted from the amount due, or

(b) transfer the said vehicle to an

authorised treatment facility in accordance

with the Environment and Development

Planning Act and regulations made

thereunder and present to the Authority the

certificate of destruction issued by the

facility relative to the said vehicle, or

(c)

export or re-export the said

motor vehicle from Malta by not later than

thirty days from the date of the decision

given by the Tribunal, and where the

applicant opts to export or re-export the

said vehicle, the Authority shall refund

him the sum of two hundred and thirty-five

euro (€235) paid in terms of sub-article

(11) by not later than thirty days from the

date when the applicant provides the

Authority with documentary proof

showing that the said motor vehicle has

been exported or re-exported.

(20) Interest at eight per centum per

annum shall be paid to the applicant by the

Authority where it fails to comply with sub-

article (17), or by the appellant to the Authority

where he fails to comply with sub-article (18).

(21) Vintage vehicles may be used solely

and exclusively for private use

Provided that vintage vehicles may

occasionally be used for purposes other than

private use in one-off and exceptional activities

and occasions for which no vehicle other than a

vintage vehicle may be used

Provided further that in order for vintage

vehicles to be used for any purpose other than

private use in such one-off and exceptional

activities and occasions, the prior written

authorisation of the Authority shall be obtained,

which authorisation shall be given or withheld in

the Authority's absolute discretion.".

The First Schedule to the principal Act shall be amended Amendment of

the First

as follows

Schedule to the

principal Act.

(a) for the words "[Article 6]" there shall be substituted

the words "[Articles 3, 6, 8, 17A]";

(b) for the words "2011 to 2014" in the fifth column of

the table showing the different euro standards under the tax rate

formula, there shall be substituted the words "2011 to 2017"; and

(c)

in Category C thereof, for the words "classic,

vintage and veteran goods vehicles for private use", in the Title

thereof, there shall be substituted the words "vintage Category

N vehicles for private use", and for the words "classic, vintage

and veteran vehicles certified authentic", wherever they appear,

there shall be substituted the words "vintage vehicles certified

authentic".

The Second Schedule to the principal Act shall be Amendment of

the Second

amended as follows

Schedule to the

principal Act.

(a) for the words "[Article 6]" there shall be substituted

the words "[Articles 3, 6, 8, 17A, 18]";

(b) Category D thereof shall be substituted by the

following

"Category D: Quad bikes to be used on the road

Engine capacity

Not exceeding 250cc

cc x RV x 0.085%

Exceeding 250cc but not exceeding 500cc

cc x RV x 0.090%

Exceeding 500cc but not exceeding 800cc

cc x RV x 0.095%

Exceeding 800cc

cc x RV x 0.10%

Electric operated quad bikes

RV x 1.71%

";

(c) in the tax rate formula thereof, immediately after

paragraph (5) there shall be added the following new paragraph

"(6) For M1 motor vehicles with CO 2 emission

levels equal to or higher than 221g/km (and having an

emission level equivalent to the latest European Standard

or latest European Standard minus one) and motor cycles

with an engine capacity equal to or higher than 801cc

which are to be registered for use on the road in Malta

solely and exclusively on Saturdays, Sundays, national

holidays and other public holidays, the rate of registration

tax payable shall be forty per cent of the full rate payable

in terms of this Schedule. A minimum level of registration

tax equal to €2,000 for M1 vehicles and €1,000 for motor

cycles will be applicable to both new and used vehicles

being registered in accordance with article 8(4).";

(d)

Category H thereof shall be amended as follows

(i) for the words "Classic, vintage and veteran M

vehicles and motor cycles for private use" there shall be

substituted the words "Vintage Category M vehicles and

motor cycles for private use", and for the words "(classic,

vintage or veteran vehicles)", wherever they appear, shall

be deleted; and

(ii)

item 4 thereof shall be substituted by the

following

"4. Vintage motor cycles for private use with an age of 30

years or over but less than 50 years from date of manufacture

certified authentic by the vintage vehicle classification

committee with an engine capacity

1.111.023 4.1 not exceeding 50cc ...........................

0%

1.112.033 4.2 exceeding 50cc but not exceeding

0%

125cc .....................................................

1.112.043 4.3 exceeding 125cc but not exceeding

0%

250cc .....................................................

1.113.003 4.4 exceeding 250cc but not exceeding 21%

500cc .....................................................

1.114.003 4.5 exceeding 500cc but not exceeding 21%

800cc .....................................................

1.115.003 4.6 exceeding 800cc ............................... 21%";

and

(e)

immediately after Category H thereof, there shall be

added the following new category

"Category I: vehicles used in enclosed areas

Category M motor vehicles used within

enclosed areas, such as dock areas or airports

or seaports ........................................................

0%.".

The Fourth Schedule to the principal Act shall be amended Amendment of

the Fourth

as follows

Schedule to the

principal Act.

(a)

the tables in item 1 thereof shall be substituted by

the following

" Petrol-engined

Year

CO 2

€

€

€

€

€

€

€

€

0g/km up to and including

100g/km

More than 100g/km up to

and including 130g/km

More than 130g/km up to

and including 140g/km

More than 140g/km up to

and including 150g/km

More than 150g/km up to

and including 180g/km

More than 180g/km up to

and including 220g/km

More than 220g/km up to

and including 250g/km

More than 250g/km

Year

14+

CO 2

€

€

€

€

€

€

€

0g/km up to and including

100g/km

More than 100g/km up to

and including 130g/km

More than 130g/km up to

and including 140g/km

More than 140g/km up to

and including 150g/km

More than 150g/km up to

and including 180g/km

More than 180g/km up to

and including 220g/km

More than 220g/km up to

1,057

and including 250g/km

More than 250g/km

1,032

1,125

1,125

1,125

1,125

Diesel-engined with particulate matters of 0g/km up to and including 0.005g/km

Year

CO 2

€

€

€

€

€

€

€

€

0g/km up to and including

100g/km

More than 100g/km up to

and including 130g/km

More than 130g/km up to

and including 140g/km

More than 140g/km up to

and including 150g/km

More than 150g/km up to

and including 180g/km

More than 180g/km up to

and including 220g/km

More than 220g/km up to

and including 250g/km

More than 250g/km

Year

14+

CO 2

€

€

€

€

€

€

€

0g/km up to and including

100g/km

More than 100g/km up to

and including 130g/km

More than 130g/km up to

and including 140g/km

More than 140g/km up to

and including 150g/km

More than 150g/km up to

and including 180g/km

More than 180g/km up to

and including 220g/km

More than 220g/km up to

1,057

and including 250g/km

More than 250g/km

1,032

1,125

1,125

1,125

1,125

Diesel-engined with particulate matters exceeding 0.005g/km but not exceeding

0.025g/km

Year

CO 2

€

€

€

€

€

€

€

0g/km up to and

including 100g/km

More than 100g/km up to

and including 130g/km

More than 130g/km up to

and including 140g/km

More than 140g/km up to

and including 150g/km

More than 150g/km up to

and including 180g/km

More than 180g/km up to

and including 220g/km

More than 220g/km up to

and including 250g/km

More than 250g/km

Year

14+

CO 2

€

€

€

€

€

€

€

0g/km up to and including

100g/km

More than 100g/km up to

and including 130g/km

More than 130g/km up to

and including 140g/km

More than 140g/km up to

and including 150g/km

More than 150g/km up to

and including 180g/km

More than 180g/km up to

and including 220g/km

More than 220g/km up to

1,010

1,108

and including 250g/km

More than 250g/km

1,082

1,150

1,150

1,150

1,150

Diesel-engined with particulate matters exceeding 0.025g/km but not exceeding

0.035g/km

Year

CO 2

€

€

€

€

€

€

€

€

0g/km up to and including

100g/km

More than 100g/km up to

and including 130g/km

More than 130g/km up to

and including 140g/km

More than 140g/km up to

and including 150g/km

More than 150g/km up to

and including 180g/km

More than 180g/km up to

and including 220g/km

More than 220g/km up to

and including 250g/km

More than 250g/km

Year

14+

CO 2

€

€

€

€

€

€

€

0g/km up to and including

100g/km

More than 100g/km up to

and including 130g/km

More than 130g/km up to

and including 140g/km

More than 140g/km up to

and including 150g/km

More than 150g/km up to

and including 180g/km

More than 180g/km up to

and including 220g/km

More than 220g/km up to

1,059

1,162

and including 250g/km

More than 250g/km

1,034

1,135

1,175

1,175

1,175

1,175

Diesel-engined with particulate matters exceeding 0.035g/km

Year

CO 2

€

€

€

€

€

€

€

€

0g/km up to and including

100g/km

More than 100g/km up to

and including 130g/km

More than 130g/km up to

and including 140g/km

More than 140g/km up to

and including 150g/km

More than 150g/km up to

and including 180g/km

More than 180g/km up to

and including 220g/km

More than 220g/km up to

and including 250g/km

More than 250g/km

Year

14+

CO 2

€

€

€

€

€

€

€

0g/km up to and including

100g/km

More than 100g/km up to

and including 130g/km

More than 130g/km up to

and including 140g/km

More than 140g/km up to

and including 150g/km

More than 150g/km up to

and including 180g/km

More than 180g/km up to

and including 220g/km

More than 220g/km up to

1,012

1,111

1,219

and including 250g/km

";

More than 250g/km

1,084

1,190

1,225

1,225

1,225

1,225

(b)

the tables in item 2 thereof shall be substituted by the

following

" Petrol-engined

Year

Engine capacity

€

€

€

€

€

€

€

€

Class 1 (up to and including

1300cc)

Class 2 (more than 1300cc up

to and including 1449cc)

Class 3 (more than 1449cc up

to and including 1500cc)

Class 4 (more than 1500cc up

to and including 1800cc)

Class 5 (more than 1800cc up

to and including 2000cc)

Class 6 (more than 2000cc)

Year

Engine capacity

€

€

€

€

€

€

€

€

Class 1 (up to and including

1300cc)

Class 2 (more than 1300cc up

to and including 1449cc)

Class 3 (more than 1449cc up

to and including 1500cc)

Class 4 (more than 1500cc up

to and including 1800cc)

Class 5 (more than 1800cc up

to and including 2000cc)

Class 6 (more than 2000cc)

Year

Engine capacity

€

€

€

€

Class 1 (up to and including

1300cc)

Class 2 (more than 1300cc up

to and including 1449cc)

Class 3 (more than 1449cc up

to and including 1500cc)

Class 4 (more than 1500cc up

to and including 1800cc)

Class 5 (more than 1800cc up

to and including 2000cc)

Class 6 (more than 2000cc)

Diesel-engined

Year

Engine capacity

€

€

€

€

€

€

€

€

Class 1 (up to and including

1300cc)

Class 2 (more than 1300cc up

to and including 1449cc)

Class 3 (more than 1449cc up

to and including 1500cc)

Class 4 (more than 1500cc up

to and including 1800cc)

Class 5 (more than 1800cc up

to and including 2000cc)

Class 6 (more than 2000cc)

€

€

€

€

€

€

€

€

Class 1 (up to and including

Class 2 (more than 1300cc up

to and including 1449cc)

Class 3 (more than 1449cc up

to and including 1500cc)

Class 4 (more than 1500cc up

to and including 1800cc)

Class 5 (more than 1800cc up

to and including 2000cc)

Class 6 (more than 2000cc)

€

€

€

€

Class 1 (up to and including

Class 2 (more than 1300cc up

to and including 1449cc)

Class 3 (more than 1449cc up

to and including 1500cc)

Class 4 (more than 1500cc up

to and including 1800cc)

Class 5 (more than 1800cc up

to and including 2000cc)

Class 6 (more than 2000cc)

"; and

(c)

in item 6 thereof, for the words "private use of

motor vehicles", there shall be substituted the words "private

use of vintage motor vehicles", and the words "(classic, vintage

or veteran)" shall be deleted.

Immediately after the Fourth Schedule to the principal Act

there shall be added the following new Schedule

"FIFTH SCHEDULE

[Article 3]

Percentage rates of registration tax to be paid on hired or leased

vehicles brought into Malta from another Member State

Accumulated Residual tax

Age of vehicle from year of first

Depreciation of the vehicle

registration

(%)

(%)

Less than or equal to 6 months

17.0

83.0

More than 6 months and less than or equal

25.0

75.0

to 1 year

More than 1 year and less than or equal to 1

33.3

66.7

year 6 months

More than 1 year 6 months and less than or

37.5

62.5

equal to 2 years

More than 2 years and less than or equal to

41.1

58.9

2 years 6 months

More than 2 years 6 months and less than or

44.2

55.8

equal to 3 years

More than 3 years and less than or equal to

47.4

52.6

3 years 6 months

More than 3 years 6 months and less than or

49.9

50.1

equal to 4 years

More than 4 years and less than or equal to

52.8

47.2

4 years 6 months

More than 4 years 6 months and less than or

55.7

44.3

equal to 5 years

More than 5 years and less than or equal to

59.7

40.3

5 years 6 months

More than 5 years 6 months and less than or

62.6

37.4

equal to 6 years

More than 6 years and less than or equal to

67.1

32.9

6 years 6 months

More than 6 years 6 months and less than or

70.4

29.6

equal to 7 years

More than 7 years and less than or equal to

72.9

27.1

7 years 6 months

More than 7 years 6 months and less than or

74.7

25.3

equal to 8 years

More than 8 years and less than or equal to

77.9

22.1

8 years 6 months

More than 8 years 6 months and less than or

81.4

18.6

equal to 9 years

More than 9 years and less than or equal to

83.8

16.2

9 years 6 months

More than 9 years 6 months and less than or

85.0

15.0

equal to 10 years

More than 10 years and less than or equal to

87.2

12.8

11 years

More than 11 years and less than or equal to

89.7

10.3

12 years

More than 12 years and less than or equal to

91.7

8.3

13 years

More than 13 years and less than or equal to

93.9

6.1

14 years

More than 14 years and less than or equal to

95.6

4.4

15 years

More than 15 years and less than or equal to

96.3

3.7

16 years

More than 16 years and less than or equal to

96.9

3.1

17 years

More than 17 years and less than or equal to

96.9

3.1

18 years

More than 18 years and less than or equal to

96.9

3.1

19 years

More than 19 years and less than or equal to

96.9

3.1

20 years

More than 20 years and less than or equal to

96.9

3.1

21 years

".

PART XXVIII

(1) This Part amends the Income Tax Management Act

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

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

Act".

(2) The provisions of this Part shall come into force as follows

(a)

article 121 as from the year of assessment 2016; and

(b)

articles 122 and 123 as from the year of assessment

2015.

Sub-article (4) of article 4 of the principal Act shall be

deleted.

Article 27 of the principal Act shall be amended as

follows

(a)

sub-article (1) thereof shall be substituted by the

following

"(1) Where income from any source accrues to or

is received by a partnership that is carried on by any two or

more persons jointly and the partnership is not a

"company" in terms of article 2 of the Income Tax Act

(including, for the avoidance of doubt, partnerships in

respect of which no election in terms of sub-article (6) of

this article is in force), the income of any partner from the

partnership, shall be deemed to be the share to which he

was entitled during the year preceding the year of

assessment in the income of the partnership, such income

being ascertained in accordance with the provisions of the

Income Tax Acts and shall be included in the return of

income to be made by such partner under the provisions of

the Income Tax Acts.";

(b) sub-article (3) thereof shall be substituted by the

following

"(3) Where the Commissioner is not satisfied that

income from any source accrues to or is received by two or

more persons jointly, the particular income shall be

deemed to have accrued to or been received by such person

entitled to a share of such income as the Commissioner

may elect, and assessment of tax shall be made

accordingly."; and

(c)

sub-article (6) thereof shall be substituted by the

following

"(6) Any partnership or EEIG referred to in sub-

paragraph (iii) of paragraph (a) or sub-paragraph (ii) of

paragraph (b) of the definition "company" in sub-article (1)

of article 2 of the Income Tax Act shall be entitled to make

an election in writing to be treated as a company for all

purposes of the Income Tax Acts, and in such case, the

provisions of this article shall not be applicable thereto.

Such an election shall be made on such form and under

such conditions as may be prescribed and shall be effected

not later than sixty days after the date of setting up of the

partnership or EEIG as the case may be

Provided that if no such election is made, the

taxation of the partnership or EEIG, as the case may be,

shall be regulated by the provisions of this article

Provided further that whether or not the partnership

or EEIG elects to be treated as a company or otherwise, the

status of the said partnership or EEIG shall remain

effective until such time as the Commissioner, at his sole

discretion and for a reasonable cause, authorises a change

following a request in writing made by the partnership or

EEIG, as the case may be, on such form and under such

conditions as may be prescribed.".

In sub-article (2) of article 42B of the principal Act, for

the words ''Advance Company Income Tax.'' there shall be substituted

the words ''Advance Company Income Tax:''; and immediately

thereafter there shall be added the following proviso

''Provided that with effect from year of assessment 2015,

the Advance Company Income Tax shall be determined before

deducting tax credits which such company may deduct from its

tax otherwise payable other than the tax credit referred to in

article 74(d) of the Income Tax Act.''.

Sub-article (4A) of article 48 of the principal Act shall be

amended as follows

(a) in sub-paragraph (ii) of the first proviso to

paragraph (a) thereof, for the words ''made under this sub-

article;'' there shall be substituted the words ''made under

this sub-article:'';

(b) sub-paragraph (iii) of the said first proviso

to paragraph (a) thereof shall be deleted; and

(c) in paragraph (d) thereof, for the words ''1st

January, 2011.'' there shall be substituted the words ''1st

January, 2011:'', and immediately thereafter there shall be

added the following proviso

''Provided that a claim for refund may be made

pursuant to paragraph (a) in respect of dividends distributed

from profits allocated to the Maltese taxed account of

companies which were resident in Malta prior to the 1st

January, 2007, which profits were derived by those

companies in accounting periods which commenced prior

to the 1st January, 2011, where those dividends fall within

the purport of proviso (i) to sub-article (4) of this article

but do not result in an entitlement for refund in terms of the

said proviso merely due to the expiration of the deadline of

the 31st December, 2014.".

PART XXIX

(1) This Part amends the Small Claims Tribunal Rules Amendment to

and it shall be read and construed as one with the Small Claims the

Claims

Tribunal Rules, hereinafter in this Part referred to as "the Rules".

Tribunal Rules.

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

into force on the 1st January, 2015.

The provisions of this article, which substitute the Second Substitution of

Schedule to the Small Claims Tribunal Rules (S.L. 380.01), have been the

Schedule to the

implemented by means of Legal Notice 59 of 2015, which came into Rules.

force on 1st January, 2015.

PART XXX

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

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

Act.

this Part referred to as "the principal Act".

(2) The provisions of 127, 128, 129, 130, 131, 132, 133, 134,

135, 137, 143, 145 and 147 shall be deemed to have come into force

on the 18th November, 2014.

(3) The provisions of articles 136, 138, 139, 140, 141, 142,

144 and 146 shall be deemed to have come into force on the 1st

January, 2015.

Article 2 of the principal Act shall be amended as follows

Amendment of

article 2 of the

principal Act.

(a)

immediately before the definition "atypical mode of

transport" there shall be added the following new definition

" "aircraft" means any aircraft flying, or intended

by the operator to fly, for the purpose of aerial work;"; and

(b) immediately after the definition "the Treaty" there

shall be added the following new definition

" "vessel" includes any open boat, open pontoon or

other undecked vessel, as well as any decked vessel.".

For the words "in every such case, such excise goods shall Amendment of

be forfeited, and the offender shall moreover be liable to the penalties article

principal Act.

laid down in the last preceding article." which occur immediately

after paragraph (d) of sub-article (1) of article 17 of the principal Act

there shall be substituted the words "in every such case, such excise

goods shall be forfeited, together with any goods which may be found

packed with or used in concealing them, and the offender shall

moreover be liable to the penalties laid down in the last preceding

Article 21 of the principal Act shall be substituted by the

following

"21. (1) An excise officer, on production of his

authorisation if so requested by any person affected, or any

excise officer accompanying such officer, may -

(a)

examine a vehicle, or aircraft or vessel,

(b) carry out such searches of a vehicle, aircraft

or vessel as may appear to the excise officer to be

necessary to establish whether -

(i) anything on or in the vehicle, aircraft or

vessel or in any manner attached to the vehicle, aircraft or

vessel, is liable to forfeiture under this Act or any other

law relating to excise, or

(ii) any excisable products being transported in or

on, or in any manner attached to, the vehicle, aircraft or

vessel correspond in every material respect with the

description of any such products in a document referred to

in paragraph (d)(iii);

(c) take samples, without payment, of any

product subject to excise duty in or on, or in any manner

attached to the vehicle, aircraft or vessel, and

(d) question the person in charge of the vehicle,

aircraft or vessel in relation to the vehicle, aircraft or

vessel or anything on or in any manner attached to the

vehicle, aircraft or vessel, and require such person -

(i) to give, within such time and in such form

and manner as may be specified by the excise officer, all

such information in relation to the vehicle, aircraft or

vessel as may reasonably be required by such excise

officer and is in the possession or procurement of such

person,

(ii) within such time and in such manner as may

be specified by the excise officer, to produce and permit

the inspection of, and the taking of copies of, or of extracts

from, all such records relating to the vehicle, aircraft or

vessel and any products being so transported, as are

reasonably required by such excise officer and are in the

possession or procurement of the person, and

(iii) to produce to the excise officer any

accompanying document, duty document or exemption

certificate accompanying any products subject to excise

duty being transported in or on, or in any manner attached

to, the vehicle or aircraft or vessel.

(2) An excise officer, on production of his authorisation,

if so requested by any person affected, may -

(a) examine and take samples of any mineral oil

in any fuel tank or otherwise present on or in any vehicle,

aircraft or vessel, or anything attached to any vehicle,

aircraft or vessel, for use or capable of being used for

combustion in the engine of the vehicle, aircraft or vessel,

whether or not the vehicle, aircraft or vessel is attended,

(b) examine or inspect any vehicle, aircraft or

vessel or anything attached to any vehicle, aircraft or

vessel for the purposes of paragraph (a),

(c)

question -

(i)

the owner of any vehicle, aircraft or vessel,

(ii) any person who for the time being stands

registered as the owner of any vehicle, aircraft or vessel,

(iii) any director, manager or principal officer of

such owner where the registered owner is not one or more

individuals, or

(iv) the person in charge of any vehicle, aircraft or

vessel, in relation to such mineral oil, and require such

owner, person, director, manager or principal officer to

give to such excise officer any information in relation to

such mineral oil as may reasonably be required and which

is in the possession or procurement of such owner, person,

director, manager or principal officer, as the case may be.".

Paragraphs (a) and (b) of article 23 of the principal Act Amendment of

article 23 of the

shall be substituted by the following

principal Act.

"(a)

his or her name and surname, address and other

details;

(b)

a document of identification; and

(c)

all such information in relation to the goods subject

to excise duty as may be reasonably required by such excise

officer or member, which goods are in the possession or

procurement of such person.".

Paragraph (c) of sub-article (1) of article 25 of the

principal Act shall be substituted by the following

''(c) any vehicle, aircraft or vessel in or on which or

attached to which any such products or goods are found, shall

be detained by such excise officer or Police officer until such

examination, enquiries or investigations as may reasonably be

deemed necessary by such excise officer or another excise officer,

or Police officer have been made for the purposes of determining

whether or not such products, goods, thing, vehicle, aircraft or

vessel are liable to forfeiture.".

Article 27 of the principal Act shall be amended as

follows

(a)

sub-article (1) thereof shall be substituted by the

following

"(1) An excise officer shall give notice of any

seizure and of the grounds therefor to any person who to

the officer’s knowledge was at the time of the seizure the

owner or one of the owners of the thing seized if known,

and the offender.";

(b)

sub-article (2) thereof shall be deleted; and

(c)

sub-article (3) thereof shall be re-numbered as sub-

article (2).

In article 28 of the principal Act for the words "the notice

of seizure or, where no such notice has been given to the claimant,

within thirty five days of the date when the article was first detained,

give notice in writing", there shall be substituted the words "the

notice of seizure give notice in writing".

The principal Act shall also be amended as follows

(a)

in articles 19, 26 and 30 thereof, for the words "or

vehicle" there shall be substituted the words "or vehicle, aircraft

or vessel";

(b)

in sub-article (1) of article 20 and in paragraph (d)

of sub-article (3) of article 22 thereof, for the words "any

vehicle" there shall be substituted the words "any vehicle,

aircraft and vessel";

(c)

in sub-articles (2) and (3) of article 20 thereof, for

the word "vehicle" there shall be substituted the words "vehicle,

aircraft or vessel"; and

(d) in the marginal note to article 20, for the word

"vehicles" there shall be substituted the words "vehicles,

aircrafts and vessels.".

The First Schedule to the principal Act shall be amended Amendments to

the First

as follows

Schedule of the

principal Act.

(a)

in the "First Column List of Excise Goods" column

thereof, immediately after the item "Cement", there shall be

added the following items

"Pneumatic Tyres

Ammunition Cartridges to the extent as shown in the

relevant schedule to this Act";

(b) in the "Second Column Relevant Schedule" column

thereof, in respect of the item "Pneumatic Tyres", there shall be

inserted the following

"Schedule Five B"; and

(c)

in the "Second Column Relevant Schedule" column

thereof, in respect of the item "Ammunition Cartridges to the

extent as shown in the relevant schedule to this Act", there shall

be inserted the following

"Schedule Five C".

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

in the "Rates of Excise Duty" column thereof in respect of the item the

Schedule of the

"WINE", there shall be substituted the words "€200 per 1000 litres". principal Act.

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

the Third

as follows

Schedule of the

principal Act.

(a) for the words in the "Rates of Excise Duty" column

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

substituted the following

"25.0% of the retail price plus 92.50 euro per 1000

cigarettes but not less than 150.00 euro per 1000

cigarettes";

(b) in the "Description of Excise Goods" column thereof

in respect of the item "Cigarettes", for the words in item 2 "For

the purpose of the ad valorem duty, the retail price is the price

recommended by the importer or manufacturer for the retail sale

of cigarettes; where no such price has been recommended the

retail price at which cigarettes of that description are normally

sold by retail is used." there shall be substituted the following

"For the purpose of the ad valorem duty, the retail

manufacturer or their representative for the retail sale of

cigarettes; where no such price has been recommended the

highest retail price at which cigarettes of that description

are normally sold by retail is used.";

(c) for the words in the "Rates of Excise Duty" column

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

be substituted the following

"€22.95 per 1000 units";

(d) for the words in the "Rates of Excise Duty" column

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

shall be substituted the following

"€108.07 per Kg.";

(e) for the words in the "Rates of Excise Duty" column

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

shall be substituted the following

"€108.07 per Kg."; and

(f)

for the words in the "Rates of Excise Duty" column

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

substituted the following

"€32.54 per Kg.".

The Fourth Schedule to the principal Act shall be amended

as follows

(a) for the words in the "Rates of Excise Duty" column

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

substituted the following

"€648.18 per 1000 litres";

(b) for the words in the "Rates of Excise Duty" column

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

substituted the following

"€519.38 per 1000 litres";

(c) for the words in the "Rates of Excise Duty" column

thereof in respect of the item "Gas Oil falling within CN Codes

2710.19.43 to 2710.19.48 or 2710.20.11 to 2710.20.19 and

blends of the foregoing with Biodiesel, excluding Gas Oil or

Gas Oil blended with Biodiesel, with a sulphur content not

exceeding 0.1% sulphur by weight if used for heating

purposes", there shall be substituted the following

"€442.40 per 1000 litres";

(d) for the words in the "Rates of Excise Duty" column

thereof in respect of the item "Gas Oil or Gas Oil blended with

Biodiesel with a sulphur content not exceeding 0.1% by weight

if used for heating purposes", there shall be substituted the

following

"€202.09 per 1000 litres";

(e) for the words in the "Rates of Excise Duty" column

thereof in respect of the item "Biodiesel, a diesel quality liquid

fuel produced from biomass or waste cooking oil, with an ester

content of not less than 96.5% by weight and a sulphur content

not exceeding 0.005%, whether in blend or not", there shall be

substituted the following

"€442.40 per 1000 litres";

(f)

for the words in the "Rates of Excise Duty" column

thereof in respect of the item "Heavy fuel oil", there shall be

substituted the following

"€36.00 per 1000 Kgs";

(g) for the words in the "Rates of Excise Duty" column

thereof in respect of the item "Kerosene falling within CN

Codes 2710.19.21 and 2710.19.25", there shall be substituted

the following

"€442.40 per 1000 litres";

(h) in the "Description of Excise Goods" column

thereof, below the item "Kerosene", there shall be added the

following items

"Petroleum oils falling within CN Code 2710

1971, for undergoing a specific process, not intended for

use, offered for sale or used as heating or motor fuel

Petroleum oils falling within CN Code 2710 1975,

for undergoing chemical transformation by a process other

than those specified in respect of subheading 2710 1971,

not intended for use, offered for sale or used as heating or

motor fuel

Petroleum oils falling within CN Code 2710 1981,

motor oils, compressor lube oils, turbine lube oils, not

intended for use, offered for sale or used as heating or

motor fuel

Petroleum oils falling within CN Code 2710 1983,

liquids for hydraulic purposes, not intended for use,

offered for sale or used as heating or motor fuel

Petroleum oils falling within CN Code 2710 1985,

white oils, liquid paraffin excluding heavy liquid paraffin

BP/USP 6360 qualifying as a food grade product, not

intended for use, offered for sale or used as heating or

motor fuel

Petroleum oils falling within CN Code 2710 1987,

gear oils and reductor oils, not intended for use, offered for

sale or used as heating or motor fuel

Petroleum oils falling within CN Code 2710 1991,

metal-working compounds, mould release oils, anti-

corrosion oils, not intended for use, offered for sale or used

as heating or motor fuel

Petroleum oils falling within CN Code 2710 1993,

electrical insulating oils, not intended for use, offered for

sale or used as heating or motor fuel

Petroleum oils falling within CN Code 2710 1999,

other lubricating oils and other oils, not intended for use,

offered for sale or used as heating or motor fuel

Petroleum oils falling within CN Code 2710 2090,

other oils, not intended for use, offered for sale or used as

heating or motor fuel";

(i)

in the "Rate of Excise Duty" column thereof, in

respect of the item "Petroleum oils falling within CN Code

2710 1971, for undergoing a specific process, not intended for

use, offered for sale or used as heating or motor fuel", there

shall be inserted the following

"€0.23 per litre";

(j)

in the "Rate of Excise Duty" column thereof, in

respect of the item "Petroleum oils falling within CN Code

2710 1975, for undergoing chemical transformation by a

process other than those specified in respect of subheading 2710

1971, not intended for use, offered for sale or used as heating or

motor fuel", there shall be inserted the following

"€0.23 per litre";

(k) in the "Rate of Excise Duty" column thereof, in

respect of the item "Petroleum oils falling within CN Code

2710 1981, motor oils, compressor lube oils, turbine lube oils,

not intended for use, offered for sale or used as heating or motor

fuel", there shall be inserted the following

"€0.23 per litre";

(l)

in the "Rate of Excise Duty" column thereof, in

respect of the item "Petroleum oils falling within CN Code

2710 1983, liquids for hydraulic purposes, not intended for use,

offered for sale or used as heating or motor fuel", there shall be

inserted the following

"€0.23 per litre";

(m) in the "Rate of Excise Duty" column thereof, in

respect of the item "Petroleum oils falling within CN Code

2710 1985, white oils, liquid paraffin excluding heavy liquid

paraffin BP/USP 6360 qualifying as a food grade product, not

intended for use, offered for sale or used as heating or motor

fuel", there shall be inserted the following

"€0.23 per litre";

(n) in the "Rate of Excise Duty" column thereof, in

respect of the item "Petroleum oils falling within CN Code

2710 1987, gear oils and reductor oils, not intended for use,

offered for sale or used as heating or motor fuel" there shall be

inserted the following

"€0.23 per litre";

(o) in the "Rate of Excise Duty" column thereof, in

respect of the item "Petroleum oils falling within CN Code

2710 1991, metal-working compounds, mould release oils, anti-

corrosion oils, not intended for use, offered for sale or used as

heating or motor fuel" there shall be inserted the following

"€0.23 per litre";

(p) in the "Rate of Excise Duty" column thereof, in

respect of the item "Petroleum oils falling within CN Code

2710 1993, electrical insulating oils, not intended for use,

offered for sale or used as heating or motor fuel", there shall be

inserted the following

"€0.23 per litre";

(q) in the "Rate of Excise Duty" column thereof, in

respect of the item "Petroleum oils falling within CN Code

2710 1999, other lubricating oils and other oils, not intended for

use, offered for sale or used as heating or motor fuel", there

shall be inserted the following

"€0.23 per litre";

(r)

in the "Rate of Excise Duty" column thereof, in

respect of the item "Petroleum oils falling within CN Code

2710 2090, other oils not intended for use, offered for sale or

used as heating or motor fuel" there shall be inserted the

following

"€0.23 per litre";

(s)

in the "Description of Excise Goods" column thereof

the item "EXEMPTIONS", shall be substituted by the

following

"REDUCED EXCISE DUTY RATES"; and

(t)

in the "Description of Excise Goods" column thereof

in respect of the item "REDUCED EXCISE DUTY RATES",

for the words "Energy products used for purposes other than as

motor fuels or as heating fuels are exempt from the payment of

excise duty under such conditions which the Minister may

prescribe for the purpose of ensuring the correct and

straightforward application of such exemptions and of

preventing any evasion, avoidance or abuse." there shall be

substituted the following

"Petroleum products falling under CN Codes 2710

1231 to 2710 1290, and 2710 1921 to 2710 1968, and 2710

2011 to 2710 2039 used for purposes other than as motor

fuels or as heating fuels may pay a reduced excise duty rate

of €0.23 per litre under such conditions which the Minister

may prescribe for the purpose of ensuring the correct and

straightforward application of such exemptions and of

preventing any evasion, avoidance or abuse.".

In the Fifth Schedule to the principal Act, for the figure in Amendment of

the "Rates of Excise Duty" column thereof in respect of the item the

Schedule to the

"Mobile Telephony Services (Leasing of lines and Top-Up principal Act.

Vouchers)", there shall be substituted the figure "4%".

Schedule Five A to the principal Act shall be amended as Amendment of

Schedule Five A

follows

to the principal

Act.

(a) the words in the "Rates of Excise Duty" column

thereof in respect of the items ''Portland Cement excluding

white cement'' and ''All other cements classified in commodity

code number 25.23 of the Customs Nomenclature, including

clinkers and white Portland cement, but excluding grey Portland

cement'' shall be deleted;

(b) in the "Description of Excise Goods" column thereof

the titles ''Portland Cement excluding white cement'' and ''All

other cements classified in commodity code number 25.23 of

the Customs Nomenclature, including clinkers and white

Portland cement, but excluding grey Portland cement'' shall be

substituted by the following title

''All cements classified in commodity heading

2523 of the Customs Nomenclature, including clinkers and

white Portland cement.''; and

(c)

in the ''Rates of Excise Duty'' column, in respect of

the new item ''All cements classified in commodity heading

2523 of the Customs Nomenclature, including clinkers and

white Portland cement.'' there shall be inserted the following

''€35.00 per 1000 Kgs''.

Immediately after Schedule Five A to the principal Act,

Addition of new

Schedule Five B

there shall be added the following new schedule

to the principal

Act.

''SCHEDULE FIVE B - PNEUMATIC TYRES

Description of excise goods

Rate of excise duty

New Pneumatic Tyres of rubber, used

€0.70 per kg up to a

on motor cars, classified under H.S.

maximum of €24.50 for

Code 4011 10 of the Customs

each item

Nomenclature

New Pneumatic Tyres of rubber, used

€0.70 per kg up to a

on buses or lorries, classified under H.S.

maximum of €24.50 for

Code 4011 20 of the Customs

each item

Nomenclature

New Pneumatic Tyres of rubber, used

€0.70 per kg up to a

on aircraft, classified under H.S. Code

maximum of €24.50 for

4011 30 of the Customs Nomenclature

each item

New Pneumatic Tyres of rubber, used

€0.70 per kg up to a

on motorcycles, classified under H.S.

maximum of €24.50 for

Code 4011 40 of the Customs

each item

Nomenclature

New Pneumatic Tyres of rubber, used

€0.00 per kg

on bicycles, classified under H.S. Code

4011 50 of the Customs Nomenclature

New Pneumatic Tyres of rubber, with

€0.70 per kg up to a

herring-bone or similar tread, for

maximum of €24.50 for

agricultural or forestry vehicles and

each item

machines, classified under H.S. Code

4011 61 of the Customs Nomenclature

New Pneumatic Tyres of rubber, with

€0.70 per kg up to a

herring- bone, for construction or

maximum of €24.50 for

industrial handling vehicles and

each item

machines, rim size <=61cm, classified

under H.S. Code 4011 62 of the

Customs Nomenclature

New Pneumatic Tyres of rubber, with

€0.70 per kg up to a

herring-bone, for construction or

maximum of €24.50 for

industrial handling vehicles and

each item

machines, rim size >=61cm, classified

under H.S. Code 4011 63 of the

Customs Nomenclature

Other New Pneumatic Tyres of rubber,

€0.70 per kg up to a

with herring-bone or similar tread,

maximum of €24.50 for

classified under H.S. Code 4011 69 of

each item

the Customs Nomenclature

Other New Pneumatic Tyres of

€0.70 per kg up to a

rubber, for agricultural or forestry

maximum of €24.50 for

vehicles and machines, classified under

each item

H.S. Code 4011 92 of the Customs

Nomenclature

Other New Pneumatic Tyres of

€0.70 per kg up to a

rubber, for construction or industrial

maximum of €24.50 for

handling vehicles and machines, rim

each item

size <=61cm, classified under H.S.

Code 4011 93 of the Customs

Nomenclature

Other New Pneumatic Tyres of

€0.70 per kg up to a

rubber, for construction or industrial

maximum of €24.50 for

handling vehicles and machines, rim

each item

size >=61cm, classified under H.S.

Code 4011 94 of the Customs

Nomenclature

Other New Pneumatic Tyres of

€0.70 per kg up to a

rubber, classified under H.S. Code 4011

maximum of €24.50 for

99 of the Customs Nomenclature

each item

Re-treaded or Used Pneumatic Tyres

€0.70 per kg up to a

of rubber; solid or cushion tyres, tyre

maximum of €24.50 for

treads and tyre flaps, of rubber classified

each item

in commodity heading 4012 of the

Customs Nomenclature

''.

Immediately after Schedule Five B to the principal Act, Addition of new

Schedule Five C

there shall be added the following new schedule

to the principal

Act.

''SCHEDULE FIVE C - AMMUNITION CARTRIDGES

Description of excise goods

Rate of Excise Duty

Cartridges and other ammunition and

projectiles and parts thereof; including

shot and cartridge wads, classified under

H.S. Code 9306 21, H.S. Code 9306 29, H.S.

Code 9306 30 and H.S. Code 9306 90 of the

Customs Nomenclature, excluding

€0.70 per Kg

(i) cartridges for riveting or similar

tools or for captive-bolt humane killers,

(ii) cartridges, filled with lead pellets

of a maximum weight not exceeding 24

grams per cartridge

''.

Sub-regulation (2) of regulation 5 of Part F of the Sixth

Schedule to the principal Act shall be substituted by the following

''(2) The provisions of article 9(4) of the

Act apply only to a person holding a private

licence in accordance with the Wine Act and

only to the wine produced in accordance with

such licence.''.

Immediately after regulation 10 in Part F of the Sixth

Schedule to the principal Act there shall be added the following new

regulations

'' Affixing of

11. (1) No person may manufacture,

band or stamp.

process, prepare for sale, expose or offer for

sale, sell or otherwise dispose of any wine as

defined in the Second Schedule in containers

unless a band or stamp has been affixed as

provided for in regulation 12.

(2) It shall be lawful for the

Commissioner to exempt in writing from the

provision of the preceding sub-regulation, under

such conditions as he may deem fit to impose,

any wine intended to be exported or as ship’s

supply or for sale to persons exempted by or

under any law from the payment of excise duty.

(3) It shall be lawful for the

Commissioner to exempt in writing from the

provisions of sub-regulation (1) any other wine

not covered by the preceding sub-regulation,

under such conditions as he may deem fit to

impose.

12. (1) No containers immediately

Containers to

have band or

enclosing wine shall be released by Customs or

stamp affixed.

shall be released from a tax warehouse unless

the container has been affixed with a band or

stamp in a manner as indicated by the

Commissioner.

(2) The said bands or stamps shall be of

the type approved by the Commissioner and

shall be supplied at the Custom House or at any

other place to be appointed by the Minister

through a notice in the Gazette.

(3) Such bands or stamps shall be issued

by the Commissioner against payment, as may

be prescribed under the Act, on application by

the authorised warehouse keeper or trader of

wine.

13. Any quantity of wine products found

Forfeiture.

in the possession of any person in contravention

to the provisions of regulations 11 or 12 shall,

without prejudice to any other penalty provided

for under the Act or any other law, be forfeited

to Government.''.

By virtue of the powers granted by article 2 of the Fees Promulgation of

Ordinance and article 13(4) of the Excise Duty Act, the following legal

legal notice shall be promulgated under the principal Act

"EXCISE DUTY ACT

(CAP. 382)

FEES ORDINANCE

(CAP. 35)

Fees payable for the Issue of Stamps or Bands under Part B of

the Sixth Schedule to the Excise Duty Act Regulations, 2014

IN exercise of the powers conferred by article 2 of

the Fees Ordinance and article 13(4) of the Excise Duty

Act, the Minister for Finance has made the following

regulations:-

1. (1) The title of these regulations is the Fees

payable for the Issue of Stamps or Bands under Part B of

the Sixth Schedule to the Excise Duty Act Regulations,

2014. (2) The provisions of these regulations with

respect to the fees chargeable, in accordance with

regulation 12, for containers containing ethyl alcohol

referred to in Part B of the Sixth Schedule to the Excise

Duty Act shall come into force as from 18th November

2014.

2. The fee payable to the Commissioner for the

issue of stamps or bands under the provisions of Part B of

the Sixth Schedule to the Excise Duty Act shall be five

cents (5 cents) per stamp or band.".

By virtue of the powers granted by article 2 of the Fees

Ordinance and article 13(4) of the Excise Duty Act, the following

legal notice shall be promulgated under the principal Act

"EXCISE DUTY ACT

(CAP. 382)

FEES ORDINANCE

(CAP. 35)

Fees payable for the Issue of Stamps or Bands under Part F of

the Sixth Schedule to the Excise Duty Act Regulations, 2014

IN exercise of the powers conferred by article 2 of

the Fees Ordinance and article 13(4) of the Excise Duty

Act, the Minister for Finance has made the following

regulations:-

1. (1) The title of these regulations is the Fees

Citation and

commence-

payable

for the Issue of Stamps or Bands under Part F of

ment

the Sixth Schedule to the Excise Duty Act Regulations,

2014. (2) The provisions of these regulations with

respect to the fees chargeable, in accordance with

regulation 12, for containers containing wine referred to in

Part F of the Sixth Schedule to the Excise Duty Act shall

come into force as from 1st January, 2015.

2. The fee payable to the Commissioner for the

Fee payable.

issue of stamps or bands under the provisions of Part F of

the Sixth Schedule to the Excise Duty Act shall be two

point five cents (2.5 cents) per stamp or band.".

In regulation 2 of the Fees payable for the Issue of Stamps

or Bands under Part C of the Sixth Schedule to the Excise Duty Act

Regulations, 2013, for the words "three cents and five mils (3.5 cents)"

there shall be substituted the words "four cents (4 cents)".

PART XXXI

2013.

(1) This Part amends the Condominium Regulations and

it shall be read and construed as one with the Condominium

Regulations, hereinafter in this Part referred to as "the Regulations".

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

into force on the 1st January, 2015.

The provisions of this article, which substitute the Second

Schedule to the Condominium Regulations (S.L.398.01), have been

implemented by means of Legal Notice 85 of 2015, which came into

force on 1st January, 2015.

PART XXXII

(1) This Part of this Act amends the Value Added Tax Amendments to

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

Tax Act.

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

(2) The provisions of article 151 shall come into force on such

date as the Minister for Finance may, by notice in the Gazette,

establish.

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

24 of the principal Act, there shall be added the following new article

principal Act.

proviso

''Provided further that, where a person to whom a refund is

payable in terms of this sub-article has, by the date the refund

claim is made, failed to file any tax return or declaration required

to be furnished for the purposes of this Act and such failure

persists until the date such refund becomes payable, any such

refund shall not be paid to such person and shall be withheld by

the Commissioner until such time as the said tax return or

declaration is submitted; and provided further that

notwithstanding any other provisions of this Act, no interest shall

be due by the Commissioner in respect of the period during

which the said refund is withheld on account of failure to submit

a tax return or declaration for the purposes of this Act.''.

Sub-article (3) of article 58 of the principal Act shall be Amendment of

article 58 of the

substituted by the following

principal Act.

"(3) The running of the period referred to in sub-article (2)

shall be interrupted by a demand note served through registered

post or by publication of a notice in the Gazette and in one or

more daily newspapers by the Commissioner stating that a

demand note has been made or by any judicial act filed by the

Commissioner before the expiration of such period demanding

the payment of the amount claimed.''.

Article 75 of the principal Act shall be amended as Amendment of

article 75 of the

follows

principal Act.

(a)

the present article shall be re-numbered as sub-

article (1) thereof; and

(b) immediately after sub-article (1) thereof, as

renumbered, there shall be added the following new sub-article

''(2) Any guidelines, explanations or instructions

relating to this Act or to any regulations prescribed in

terms of sub-article (1) contained in a publication or

circular by or under the authority of the Commissioner and

distributed or made available to taxable persons in general,

shall be read and construed as one with such regulations

and shall have the same effect as the regulations to the

extent that such guidelines, explanations or instructions

are not in conflict with this Act or the said regulations or

with guidelines, explanations or instructions published at a

later date and to the extent that -

(a) they give a definition of any term or an

interpretation or any provision contained in this Act

or the regulations;

(b) they determine the manner in which any

provision of this Act or the regulations is to be

applied;

(c) they determine the manner which, in

accordance with this Act or the regulations, may be

determined by or subject to the approval or the

discretion of the Commissioner.''.

PART XXXIII

(1) This Part amends subsidiary legislation made under

the Fisheries Conservation and Management Act, and it shall be read

and construed as one with the subsidiary legislation it amends.

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

into force on the 1st January, 2015.

Regulation 4 of the Fish Marketing Regulations shall be

substituted by the following

"(4) The fee leviable on the issue of a pitkal licence shall

be a fee based on the annual rental value of the premises used

for the conduct of the business at a rate of one euro and thirty

cents (€1.30) for every twenty-three euro and twenty-nine cents

(€23.29) or fraction thereof.".

The Fisheries Officers (Remuneration) Regulations shall be

amended as follows

(a)

in regulation 3 thereof for the words "an

administrative charge of five per cent" there shall be substituted

the words "an administrative charge of five and a half per cent";

and

(b) paragraph (b) of regulation 5 thereof shall be

substituted by the following

"(b) when a route bus service is not available,

there shall be made a charge for transport at the rate of 31c

per kilometre.".

In regulation 3 of the Marine Vegetation Licence Amendment of

Regulations for the words "A fee of one hundred and sixteen euro and the

Vegetation

forty-seven cents (€116.47) shall be paid" there shall be substituted Licence

Regulations.

the words "A fee of one hundred and twenty-eight euro and twenty S.L. 425.06

cents (€128.20) shall be paid".

The Fishing Vessels Regulations shall be amended as Amendment of

the Fishing

follows

Vessels

Regulations.

(a)

in regulation 9 thereof for the words "A vessel

losing its registration in Category A or B shall pay €2,439.37 in

order to regain its right" there shall be substituted the words "A

vessel losing its registration in Category A or B shall pay

€2,683.30 in order to regain its right"; and

(b) Schedule II thereof shall be substituted by the

following

"SCHEDULE II

Tariffs for Registration of Fishing Boats and Licences

FISHING BOAT

Initial

Licence Fee

Registration

Category

Length

FT CM

< 5.99 Mt

€512.50

€12.90 annually

PT CM

< 5.99 Mt

€512.50

€25.70 annually

REC

< 5.99 Mt

€512.50

€25.70 annually

Work Boats

< 5.99 Mt

€512.50

€12.90 annually

FT CM

6.00 - 7.99 Mt

€19.30 annually

According to

PT CM

6.00 - 7.99 Mt registration with

€38.50 annually

Authority for

REC

6.00 - 7.99 Mt

€64.10 annually

Transport

in Malta

Work Boats

6.00 - 7.99 Mt

€19.30 annually

FT CM

8.00 - 11.99 Mt

€25.70 annually

According to

PT CM

8.00 - 11.99 Mt registration with

€51.30 annually

Authority for

REC

8.00 - 11.99 Mt

€89.70 annually

Transport

in Malta

Work Boats

8.00 - 11.99 Mt

€25.70 annually

€38.50 annually

FT CM

12.00 - 14.99

According to

Mt

registration with

Authority for

PT CM

12.00 - 14.99

€76.90 annually

Transport in Malta

Mt

REC

12.00 - 14.99

Not Registered

Mt

Work Boats

12.00 - 14.99

According to

€38.50 annually

Mt

registration with

Authority for

Transport in Malta

FT CM

15.00 - 29.99

€64.10 annually

According to

Mt

registration with

Authority for

PT CM

15.00 - 29.99

€128.20 annually

Transport in Malta

Mt

REC

15.00 - 29.99

Not Registered

Mt

Work Boats

15.00 - 29.99

According to

€64.10 annually

Mt

registration with

Authority for

Transport in Malta

€2.60 / ton GT

FT CM

> 30.00 Mt

According to

registration with

annually

Authority for

Transport in Malta

PT CM

Not Registered

REC

Not Registered

€2.60 / ton GT

Work Boats

> 30.00 Mt

According to

registration with

annually

Authority for

Transport in Malta

The payment of a fishing licence for a period of less than one year will be paid

proportionally, but initial registration is to be paid in full.

Fishing boats longer than 24 metres pay a fee of €7,687 for the VMS system with the

initial registration. ".

PART XXXIV

(1) This Part amends the Wine Regulations and it shall

be read and construed as one with the Wine Regulations, hereinafter

in this Part referred to as "the Regulations".

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

into force on the 1st January, 2015.

In regulation 6 of the Regulations for the words "forty-six

euro and fifty-nine cents (€46.59)" there shall be substituted the

words "fifty-one euro and thirty cents (€51.30)".

In the First Schedule to the Regulations, for the words

"Right for Commercial Licence (€46.59)" there shall be substituted

the words "Right for Commercial Licence (€51.30)".

PART XXXV

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

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

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 18th November, 2014.

In the First Schedule to the principal Act, the following Amendment of

tables shall be deleted

" AMMUNITION

Cartridges, whether or not filled with ammunition,

excluding

i)

cartridges for riveting or similar tools or

for captive-bolt humane killers,

ii) cartridges, filled with lead pellets of a

maximum weight not exceeding 24 grams

" TYRES FOR MOTOR AND COMMERCIAL VEHICLES, UNDER THE FOLLOWING

HEADINGS

New pneumatic tyres, of rubber, not including tyres of

heading 4011 50

Retreaded or used pneumatic tyres of rubber; solid or

cushion tyres, of rubber

" PETROLEUM OILS, UNDER THE FOLLOWING HEADINGS

Lubricating oils; other oils

2710 19 71 For undergoing a specific process

2710 19 75 For undergoing chemical transformation by a process other

than those specified in respect of subheading 2710 19 71

For other purposes

2710 19 81 Motor oils, compressor lube oils, turbine lube oils

2710 19 83 Liquids for hydraulic purposes

2710 19 85 White oils, liquid paraffin excluding heavy liquid paraffin

BP/USP 6360 qualifying as a food grade product

2710 19 87 Gear oils and reductor oils

2710 19 91 Metal-working compounds, mould release oils, anti-

corrosion oils

2710 19 93 Electrical insulating oils

2710 19 99 Other lubricating oils and other oils

PART XXXVI

(1) This Part amends the Registration of Food

Handlers Regulations, and it shall be read and construed as one with

the Registration of Food Handlers Regulations, hereinafter in this

Part referred to as "the Regulations".

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

into force on the 1st January, 2015.

Regulation 5 of the Regulations shall be substituted by the

following

"5. There shall be paid to the Food Safety Commission

a fee of two euro and sixty cents (€2.60) when issuing or

renewing a registration document. Such fee shall also be

payable for the issuing of a replacement registration

document.".

PART XXXVII

(1) This Part amends the Licensing Fees for Private

Medical Premises Regulations and it shall be read and construed as

one with the Licensing Fees for Private Medical Premises

Regulations, hereinafter in this Part referred to as "the Regulations".

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

into force on the 1st January, 2015.

The Schedule to the Regulations shall be substituted by the

following

" SCHEDULE

(Regulation 2)

Licence Fees

Column 1

Column 2

Type

Fee

Day clinic ...................................................

€257.40

Day clinic with overnight stay .....................

€512.50

Hospital ......................................................

€512.50

Medical laboratory ......................................

€128.20

Physiotherapy clinic ....................................

€128.20

Podology clinic ...........................................

€64.10

Veterinary clinic ..........................................

€257.40

Dental clinic ...............................................

€257.40

€64.10 ".

Pharmacy ....................................................

PART XXXVIII

(1) This Part amends the subsidiary legislation made Amendment of

under the Health Care Professions Act, and it shall be read and the

subsidiary

legislation made

construed as one with the subsidiary legislation it amends.

under the Health

Care

Professions Act.

(2) The provisions of this Part shall be deemed to have come Cap. 464.

into force on the 1st January, 2015.

Regulation 2 of the Pharmacy Council

(Fees) Substitution of

regulation 2 of

Regulations shall be substituted by the following

the Pharmacy

Council (Fees)

Regulations.

"2. The following fees shall be paid to the Pharmacy

Council for the

(a) initial registration in the main

register for pharmacists ..................

€64.10

(b) initial registration in the main

register for pharmacy technicians ....

€64.10

(c) registration in the temporary

register

of

pharmacists

and

pharmacy technicians .....................

€25.70

(d) retention of registration in the main

register of pharmacists ....................

€12.90 yearly

(e) retention of registration in the main

register of pharmacy technician ......

€10.30 yearly

(f) retention of registration in the main

register of pharmacist and pharmacy

technicians of a retiring pensionable

age .................................................

€7.70 yearly

(g) addition in qualification ..................

€12.90

(h) issue of a certificate of good

standing with the Council and

compliance with the provisions of

the relevant EU directives ...............

€25.70

(i) restoration of names removed .........

€64.10

(j) general services not covered by the

€25.70 ".

above provisions .............................

Regulation 2 of the Medical Council (Fees) Regulations Substitution of

regulation 2 of

shall be substituted by the following

the Medical

Council (Fees)

Regulations.

"2. The following fees shall be paid to the Medical Council

(a) in respect of every new registration in the

Medical Registers: Medical, Dental,

Specialist and Provisional ...........................

€51.30

(b) in respect of an annual retention fee in the

Medical or Dental Register .........................

€38.50

(c) in respect of an annual retention fee in each

of the Specialist Registers ...........................

€51.30

(d) for every certificate issued to a medical

practitioner or dental surgeon .....................

€12.90

(e) for every complete exam or part thereof as

€1,218.20 ".

prescribed ..................................................

Regulation 2 of the Council for Nurses and Midwives

(Fees) Regulations shall be substituted by the following

"2. The following fees shall be charged and collected by the

Council for Nurses and Midwives for

euro

(a) new applications from applicants

coming from a Member State of the

European Union ..................................

13.20

(b) new applications from applicants

coming from a Third Country ..............

50

(c) change of details on registration

certificates ..........................................

5.50

13.20 ".

(d) verification certificates ........................

PART XXXIX

172. (1) This Part amends the Public Health (Ships)

Regulations and it shall be read and construed as one with the Public

Health (Ships) Regulations, hereinafter in this Part referred to as

"the Regulations".

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

into force on the 1st January, 2015.

173. Schedule 3 to the Regulations shall be substituted by the

following

" SCHEDULE 3

Fees payable for net tonnage

Net Tonnage

Fees

Up to 1,000 tons

€55

Over 1,000 to 3,000 tons

€77

Over 3,000 to 10,000 tons

€99

Over 10,000 to 20,000 tons

€121

Over 20,000 to 50,000 tons

€143

Over 50,000 tons

€165

".

PART XL

174. (1) This Part amends the Administrative Review Amendment to

Tribunal and Appeals therefrom Regulations and it shall be read and the

Administrative

construed as one with the Administrative Review Tribunal and Review

Tribunal and

Appeals therefrom Regulations, hereinafter in this Part referred to as Appeals

therefrom

"the Regulations".

Regulations.

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

into force on the 1st January, 2015.

175. The provisions of this article, which substitute the Schedule Substitution of

to the Administrative Review Tribunal and Appeals therefrom the

the Regulations.

Regulations (S.L. 490.01), have been implemented by means of Legal

Notice 58 of 2015, which came into force on 1st January, 2015.

PART XLI

176. (1) This Part of this Act amends the Commissioner for Amendments to

Revenue Act and it shall be read and construed as one with the the

Commissioner

Commissioner for Revenue Act, hereinafter in this Part referred to as for

Act.

"the principal Act''.

(2) The provisions of articles 178 and 180 of this Part shall be

deemed to have come into force from the 27th June 2014.''.

177. In paragraph (a) of sub-article (3) of article 5 of the principal Amendment of

Act, for the words ''public officers or employees in the public sector'' article

principal Act.

there shall be substituted the words ''public officers''.

178. Immediately after sub-article (2) of article 6 of the Amendment of

article 6 of the

principal Act there shall be added the following new sub-articles

principal Act.

''(3) The Minister responsible for finance may from time

to time make rules generally for carrying out the provisions of

the revenue acts.

(4) Any guidelines, explanations or instructions relating

to the revenue acts or of the rules referred to in sub-article (3)

contained in a publication published by or under the authority of

the Commissioner and distributed or made available to

taxpayers in general, shall be read and construed as one with

such rules and shall have the same effect as the rules to the

extent that such guidelines, explanations or instructions are not

in conflict with the revenue acts on the said rules or with

guidelines, explanations or instructions published at a later date

and to the extent that -

(a) they give a definition of any term or an

interpretation of any provision contained in the revenue

acts or the rules;

(b) they determine the manner in which any

provision of the revenue acts or the rules is to be applied;

(c) they determine any matter which in

accordance with the revenue acts or the rules may be

determined by or is subject to the approval or the discretion

of the Commissioner;

(d) they provide for the use of electronic

communications.''.

179. Immediately after article 6 of the principal Act there

shall be added the following new article

7. Notwithstanding any provision contained in

any Act, except for any arrangement under article 76 of

the Income Tax Act, any information available to the

Commissioner through any one of the revenue

departments may be forwarded to and used by any other

revenue department.''.

180. Immediately after article 7 of the principal Act there

shall be added the following new article

8. Any notice, receipt or other document given

by the Commissioner under this Act or any of the

revenue acts shall be signed by the Commissioner or by

a person or persons authorized by the Commissioner

and every such notice shall be valid if the signature is

printed, stamped or written thereon.''.

PART XLII

181. This Part of this Act amends Act II of 2015 and it shall be

read and construed as one with Act II of 2015, hereinafter in this

Part referred to as "the principal Act''.

182. (1) In the Second Schedule to the principal Act, the

items ''Cap. 17 - Burials Ordinance'' and ''Cap. 18 - Addolorata

Cemetery Ordinance'' shall be deleted.

(2) The provisions of sub-article (1) of this article shall be

deemed to have come into force on the 20th February, 2015, and the

provisions of the said Second Schedule to the principal Act shall be

deemed as never having come into force prior to the amendment made

by sub-article (1) of this article, and Act II of 2015 shall be read and

construed accordingly.

Passed by the House of Representatives at Sitting No. 256 of the

1st April, 2015.

A NĠLU F ARRUGIA

Speaker

R AYMOND S CICLUNA

Clerk of the House of Representatives

€10.80