ACT No. XV of 2016 AN ACT to implement Budget measures for the financial year 2016 and other administrative measures.

I assent.

M ARIE L OUISE

(L.S.)

C OLEIRO P RECA

President

15th March, 2016

ACT No. XV of 2016

AN ACT to implement Budget measures for the financial year

2016 and other administrative measures.

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

consent of the House of Representatives, in this present Parliament

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

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

Implementation Act, 2016.

PART I

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

force of this

into effect on the 1st January, 2016.

Part.

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

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

Administration and Audit Act, but does not include proceeds from

loans.

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

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

money not exceeding six hundred million euro (€600,000,000).

(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) Cap. 161.

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 2016 and, or subsequent years;

(b) redeeming registered stocks which are due for

redemption during 2016;

(c)

repaying a bank loan with a commercial bank

maturing in 2016; and

(d) 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 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 will be deemed to have come

into force on 12 October, 2015.

Sub-article (1) of article 63 of the Ordinance shall be

amended as follows

(a)

in paragraph (a) thereof, for the words "where the

endangered duty does not exceed two thousand euro (€2,000)"

there shall be substituted the words "where the endangered duty

does not exceed four thousand euro (€4,000)";

(b) paragraphs (d) and (e) thereof shall be re-numbered

as paragraphs (f) and (g) respectively;

(c)

paragraph (c) thereof shall be re-numbered as

paragraph (d);

(d) immediately after paragraph (b) thereof there shall

be added the following new paragraph

"(c) in the case where there is no endangered

duty but there exist endangered taxes in relation to goods

entered in Malta by a person who is registered with the

VAT Department under article 10 of the Value Added Tax

Act, and the irregularity consists of a breach of paragraph

(m) of article 62 of the Ordinance, the Commissioner may

collect from the offender the endangered taxes and impose

a penalty equivalent to 50% of the endangered value added

tax up to a maximum of ten thousand euro (€10,000),

together with a penalty equivalent to the other endangered

taxes;";

(e)

in paragraph (d) thereof, as re-numbered, for the

words "in the case where both duty, of not more than two

thousand euro (€2,000), as well as taxes on the goods are

endangered" there shall be substituted the words "in the case

where both duty, of not more than four thousand euro (€4,000),

as well as taxes on the goods are endangered";

(f)

immediately after paragraph (d) thereof, as re-

numbered, there shall be added the following new paragraph

"(e) in the case where there are endangered duty

of not more than four thousand euro (€4,000) as well as

endangered taxes in relation to goods entered in Malta by a

person who is registered with the VAT Department under

article 10 of the Value Added Tax Act, and the irregularity

consists of a breach of paragraph (m) of article 62 of this

Ordinance, the Commissioner may collect from the

offender the endangered duty as well as the endangered

taxes and impose a penalty equivalent to the endangered

duty together with a penalty equivalent to 50% of the

endangered value added tax up to a maximum of ten

thousand euro (€10,000), together with a penalty equivalent

to the other endangered taxes;'';

(g) in paragraph (f) thereof, as re-numbered, for the

words ''or prohibition on the importation of the goods,'' there

shall be substituted the words ''or prohibition on the importation

of the goods, or limitation or condition on their exportation,'';

and

(h) in paragraph (g) thereof, as re-numbered, for the

words ''on the importation of the goods,'' there shall be

substituted the words ''on the importation of the goods, or there

exists a limitation or condition on their exportation,''.

In the Second Schedule to the Ordinance, for the words Amendment of

"The irregularities which are referred to in article 63 are" there shall the

Schedule to the

be substituted the words "The irregularities which are referred to in Ordinance.

article 63(2) are".

PART III

(1) This Part amends the Traffic Regulation Ordinance

and it shall be read and construed as one with the Traffic Regulation

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

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

January, 2016.

Immediately after the definition "Authority" in article 2 of

the Ordinance, there shall be added the following new definition

" "high occupancy vehicle" means a vehicle which, at the

time of use, is carrying three or more passengers (including the

driver);".

PART IV

(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

(a)

paragraphs (d) and (e) of article 14 as from the 1st

January, 2016; and

(b) paragraph (c) of article 12, and articles 15(a)(ii) and

(b), 17 and 18 as from year of assessment 2017.

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

amended as follows

(a) immediately after the first proviso of paragraph (a)

of the definition "company" there shall be added the following

new proviso

"Provided further that in the case of a securitisation

cell company as defined in the Securitisation Cell

Company Regulations (in this proviso referred to as ‘the

Securitisation Regulations’), as may be amended from

time to time, or in any other law or regulations replacing

the Securitisation Regulations, for all intents and purposes

of the Income Tax Acts, every cell of a securitisation cell

company and that part of a securitisation 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 securitisation

cell company shall be made on the basis of the relevant

provisions of the Securitisation Regulations:";

(b) in the definition "income" for the words "and Part V

of this Act" there shall be substituted the words "and Part IV";

and

(c)

in the definition ''industrial building or structure'', for

the words ''includes a building used as a hotel and a car park''

there shall be substituted the words ''includes a building used as a

hotel or a car park or offices, as may be prescribed''.

In paragraph (a) of sub-article (19) of article 5 of the Amendment of

principal Act, for the words "in subarticle (1)(a)(i) and (ii)" there article

principal Act.

shall be substituted the words "in sub-article (1)(a)".

Article 5A of the principal Act shall be amended as Amendment of

article 5A of the

follows

principal Act.

(a)

sub-article (3) thereof shall be amended as follows

(i)

in paragraph (f) thereof, immediately after

"winding up by the Court" there shall be added the words

"except for a transfer to which sub-article (5)(c)(ii)

applies"; and

(ii)

in the second proviso to paragraph (h)

thereof, for the words "the provisions of article 43(1)(3)"

there shall be substituted the words "the provisions of

article 43(4)(b)";

(b) in paragraph (c) of sub-article (4) thereof, for the

words "a transfer of property that has been owned and

occupied" there shall be substituted the words "a transfer of

property, consisting of a dwelling house, that has been owned

and occupied";

(c)

sub-paragraph (ii) of the first proviso to paragraph

(j) of sub-article (4) thereof shall be substituted by the

following

"(ii) the said property consists of any immovable

property, including land;";

(d) in the proviso to paragraph (d) of sub-article (5)

thereof, for the words "on or after the 1st January, 2015" there

shall be substituted the words "on or after the 1st January 2015

and before the 1st January 2016"; and

(e)

paragraph (h) of sub-article (5) thereof shall be

substituted by the following

"(h) Notwithstanding paragraphs (a), (e) and (f),

when a transfer to which this article applies is a transfer of

property situated in an urban conservation area or

scheduled by the Malta Environment and Planning

Authority (MEPA) in terms of article 81 of the

Environment and Development Planning Act, and the

transferor declares to the notary receiving the deed of the

transfer that he has carried out works on that property in

compliance with a permit issued by MEPA providing for

the restoration and, or rehabilitation of that property upon

an application for that purpose that was filed with MEPA

on or after 1 January 2015, the tax on the transfer shall be

chargeable at the rate of 5% of the transfer value if the

following conditions are satisfied

(i) the transfer is made on or after the 1st

January 2016;

(ii) the provisions of this paragraph or of

paragraph (d) were not applied in respect of any

previous transfer of the same property;

(iii) the restoration and, or rehabilitation

works have been certified by MEPA as having been

completed in compliance with the relative permit;

(iv) the certificate referred to in sub-

paragraph (iii) is produced to the notary who

receives the deed of the transfer and the notary

produces a certified copy of the certificate to the

Commissioner together with the notice required by

article 51 of the Duty on Documents and Transfers

Act;

(v) the person who transfers the property

submits any forms and documentation that the

Commissioner may require in connection with the

said works and with the transfer.".

In the proviso to paragraph (h) of sub-article (1) of article

12 of the Act, for the words ''this exemption shall be as provided

under that Act'' there shall be substituted the words ''this exemption

shall, unless provided otherwise by means of rules prescribed by the

Minister, be as provided under that Act.''.

Article 14 of the principal Act shall be amended as Amendment of

article 14 of the

principal Act.

(a)

sub-article (1) thereof shall be amended as follows

(i)

in the second proviso to paragraph (g)

thereof, for the words "to which this paragraph applies;"

there shall be substituted the words "to which this

paragraph applies:", and immediately thereafter there shall

be added the following new provisos

"Provided also that, subject to the "group

relief provisions", no person shall, notwithstanding

anything contained in any other Act, be entitled to

a deduction under this paragraph in respect of any

loss incurred by another person

Provided also that

(i) where any merger or division

referred to in the Rulings (Income Tax and

Duty Treatment of Mergers and Divisions)

Rules is being effected for bona fide purposes

to the satisfaction of the Commissioner; and

(ii) as a result of such merger or

division, a trade or business previously

carried on by a company or other person

involved in the particular merger or division

(hereinafter referred to as "the First

Company") or any part thereof, shall

thereafter be carried on by another company

or companies or other person involved in

such merger or division (hereinafter

collectively referred to as "the Second

Company"); and

(iii) the First Company is entitled to

any loss or to the balance of any loss incurred

by the First Company in any year preceding

the year of assessment or to any wear and tear

or initial allowances, or to the balance of any

such allowances due in respect of any year as

aforesaid;

the Commissioner shall be entitled to grant

his permission for the losses and, or wear and

tear and, or initial allowances or such part

thereof as he may deem fit, in the light of the

trade or business or any part thereof which

shall thereafter be carried on by the Second

Company, to be claimed by the Second

Company and to be set-off against its gains or

profits as the case may be in determining its

chargeable income, in lieu of the First

Company. In granting his permission the

Commissioner may impose such conditions

as he deems fit and reasonable, and where the

person who has requested permission accepts

the conditions laid down by the

Commissioner, such conditions shall be

operative

notwithstanding

any

other

provisions of this Act.'';

(ii)

paragraph (i) thereof shall be deleted; and

(iii) paragraph (m) thereof shall be substituted

by the following

''(m) any expenditure of a capital nature on

intellectual property or any intellectual property

rights incurred by a person and proved to the

satisfaction of the Commissioner to have been

incurred in the production of the income of such

person

Provided that any such expenditure shall be

spread equally over the life of the relevant

intellectual property or rights in a reasonable

manner and to the satisfaction of the

Commissioner, but in any case over a minimum

period of three consecutive years, the first year

being that in which the said expenditure has been

incurred

Provided further that any sums receivable

from any sales of such intellectual property or

rights and all other income receivable in respect

thereof shall be included as total income for the

year when receivable.''; and

(b)

immediately after sub-article (4) thereof there shall

be added the following new sub-article

"(5) Notwithstanding the other provisions of this

article, when a person incurs expenditure for a supply of

goods or services in respect of which the supplier is required

to issue a tax invoice or other document in terms of article

50 or 51 of the Value Added Tax Act, no deduction shall be

allowed under this article in respect of that expenditure

unless that person is in possession of a tax invoice or other

document issued in accordance with the said article 50 or 51

and produces such tax invoice or other document if required

to do so by the Commissioner.".

Immediately after sub-article (7) of article 27 of the Amendment of

article 27 of the

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

principal Act.

"(8) Notwithstanding anything contained in the

provisions of sub-article (1), the Minister may, by rules,

prescribe the manner in which the total income referred to in the

said sub-article (1) should be determined, so as to take into

account

(a)

the provisions of any Directive of the

European Union governing solvency requirements

applicable to persons carrying on the business of

insurance;

(b)

the provisions of any International

Financial Reporting Standard (IFRS) as adopted by the

European Union, governing accounting for contracts of

insurance;

(c)

any modification of the provisions of any

directive or financial reporting standard referred to in

paragraphs (a) and, or (b) may be permitted in terms of

International Financial Reporting Standards (IFRSs) as

adopted by the European Union.''.

In sub-article (8) of article 27G of the principal Act, for the Amendment of

words "in sub-article (2) no losses provided for under article article

the principal

14(1)(g)," there shall be substituted the words "in sub-article (2), Act.

subject to sub-article (6), no losses provided for under article

14(1)(g),".

Article 31D of the principal Act shall be amended as Amendment of

article 31D of

the principal

Act.

(a)

in the marginal note thereof, for the words "derived

from the letting of residential tenement" there shall be

substituted the words "derived from the letting of a tenement";

(b) in sub-article (1) thereof, for the words "rents

immovable property, being a tenement that is used as a

residence or a garage by an individual or individuals" there shall

be substituted the words "rents a tenement"; and

(c)

for paragraph (a) of sub-article (8) thereof, there

shall be substituted the following new paragraph

"(a)

"tenement" means -

(i)

a tenement, not being a commercial

tenement as defined in article 1525 of the Civil Code,

which consists of either a dwelling house or part thereof

which is to be occupied or is occupied as a home or

residence by the occupier or a garage; or

(ii)

a "commercial tenement" or a "club", both

terms having the meaning assigned to them respectively in

article 1525 of the Civil Code, when the property is not

rented to or from a related body of persons, and for the

purpose of this sub-paragraph -

(A)

a body or persons is related to an individual

if it is owned or controlled, directly or indirectly, as to

more than twenty-five percent by that individual; and

(B)

two bodies of persons are related if they are

owned or controlled, directly or indirectly, as to more than

twenty-five percent by the same persons.".

Article 56 of the principal Act shall be amended as

(a)

sub-article (1) thereof shall be amended as follows

(i)

for the words "charged at the following

rates:" there shall be substituted the words "determined as

follows:";

(ii)

in paragraph (a) thereof, the table beginning

with the words "For every euro of the first €11,900" and

ending with the figure "35c:" shall be substituted by the

following

"(i)

Where the chargeable income does

not exceed €12,700 the tax is to be determined by

multiplying the chargeable income by 0%;

(ii) Where the chargeable income

exceeds €12,700 but is less than €21,201 the tax is

to be determined by multiplying the chargeable

income by 15% and then subtracting €1,905 from

the result;

(iii) Where the chargeable income

exceeds €21,200 but is less than €28,701 the tax is

to be determined by multiplying the chargeable

income by 25% and then subtracting €4,025 from

the result;

(iv) Where the chargeable income

exceeds €28,700 but is less than €60,001 the tax is

to be determined by multiplying the chargeable

income by 25% and then subtracting €3,905 from

the result;

(v) Where the chargeable income

exceeds €60,000 the tax is to be determined by

multiplying the chargeable income by 35% and

then subtracting €9,905 from the result:";

(iii) in paragraph (b) thereof, the table beginning

with the words "For every euro of the first €8,500" and

ending with the figure "35c:" shall be substituted by the

following

"(i) Where the chargeable income does

not exceed €9,100 the tax is to be determined by

multiplying the chargeable income by 0%;

(ii) Where the chargeable income

exceeds €9,100 but is less than €14,501 the tax is to

be determined by multiplying the chargeable

income by 15% and then subtracting €1,365 from

the result;

(iii) Where the chargeable income

exceeds €14,500 but is less than €19,501 the tax is

to be determined by multiplying the chargeable

income by 25% and then subtracting €2,815 from

the result;

(iv) Where the chargeable income

exceeds €19,500 but is less than €60,001 the tax is

to be determined by multiplying the chargeable

income by 25% and then subtracting €2,725 from

the result;

(v) Where the chargeable income

exceeds €60,000 the tax is to be determined by

multiplying the chargeable income by 35% and

then subtracting €8,725 from the result:";

(iv)

in the second proviso to paragraph (b)

thereof, for the words "at the following rates:" there shall

be substituted the words "as follows:", and for the table

beginning with the words "For every euro of the first

€9,800" and ending with the figure "35c;" there shall be

substituted the following

"(i) Where the chargeable income does

not exceed €10,500 the tax is to be determined by

multiplying the chargeable income by 0%;

(ii) Where the chargeable income

exceeds €10,500 but is less than €15,801 the tax is

to be determined by multiplying the chargeable

income by 15% and then subtracting €1,575 from

the result;

(iii) Where the chargeable income

exceeds €15,800 but is less than €21,201 the tax is

to be determined by multiplying the chargeable

income by 25% and then subtracting €3,155 from

the result;

(iv) Where the chargeable income

exceeds €21,200 but is less than €60,001 the tax is

to be determined by multiplying the chargeable

income by 25% and then subtracting €3,050 from

the result;

(v) Where the chargeable income

exceeds €60,000 the tax is to be determined by

multiplying the chargeable income by 35% and

then subtracting €9,050 from the result;";

(b) in paragraph (b) of sub-article (10) thereof, for the

words ''starting at the rate of 15 cents (0.15) on every euro''

there shall be substituted the words ''and such income shall be

deemed to constitute the last part of the individual’s total

income for the relative year'';

(c) in sub-paragraph (ii) of paragraph (a) of sub-article (11)

thereof, for the words ''starting at the rate of 15 cents (0.15) on

every euro'' there shall be substituted the words ''and such income

shall be deemed to constitute the last part of the individual’s total

income for the relative year''; and

(d) sub-article (26) thereof shall be substituted by the

following

"(26) An individual who derives income being

emoluments from a full-time or part-time sports activity,

either as a registered player or athlete or as a licensed

coach shall, unless he opts to have the said income charged

to tax at the rates laid down in sub-article (1)(a) or (1)(b),

be charged to tax on all such income at the rate of seven

point five cents (€0.075) on every euro.

For the purposes of this sub-article

"Council" means the Kunsill Malti għall-Isport

established by the Sports Act;

"sports activity" refers to a sport recognized by the

Council and practised wholly or mainly in Malta;

"registered player or athlete" means a player or

athlete registered with a club or team which is a registered

member of the national regulatory body for that particular

sport and the aforesaid regulatory body is registered or

recognized by the Council;

"licensed coach" means a person registered as a

coach with a club or team which is a registered member of

the national regulatory body for that particular sport and

the aforesaid regulatory body is registered or recognized

by the Council, and whose license to coach is recognized

by the Council.".

PART V

(1) This Part amends the Motor Vehicles Registration

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

Motor Vehicles Registration and Licensing Act, hereinafter in this

Part referred to as "the principal Act".

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

January, 2016.

In sub-article (4) of article 8 of the principal Act, for the

words "or latest European Standard minus one" there shall be

substituted the words "or latest European Standard minus one or latest

European Standard minus two".

In Category A of the First Schedule to the principal Act to

which the following provision refers -

"For the purpose of registration tax, where a vehicle used

for the transport of goods (N1, N2 and N3), or a special

purpose vehicle or a tractor unit, whose year of

manufacture falls under any of the following years of

manufacture, is not accompanied by an official document

showing the emission levels equivalent to Euro standards

(the said official document may be a certificate of

conformity or a type approval certificate or a vehicle

registration certificate or a declaration by the vehicle’s

manufacturer), the registration tax rates to be paid thereon

shall be equivalent to those under the different Euro

standards:"

shall be substituted by the following table

Euro Standard Table for Registration Purposes indicating Year of registration and/or

manufacture of the vehicle

Reference

Up to

Latest

Euro 4/ Euro 5/

Mass/Mass in Euro 3/

Euro 6/VI

Euro

IV

V

Service (kg)

III

standard

Class 1

2006-

2011-

pre 2006

Euro 6

(0 - 1305kg)

2014 onwards

Authorised Class 2 (1306

2006-

2012-

2013-

pre 2006

Euro 5/6

- 1760kg)

0 - 3,500 Kg Class 3 (1761 pre 2006 2006-

2012-

2013-

Euro 5/6

- 2610kg)

2006-

2009-

pre 2006

Euro 6

2013 onwards

2006-

2009-

pre 2006

Euro 6

2013 onwards

";

The Second Schedule to the principal Act shall be Amendment of

the Second

amended as follows

Schedule to the

principal Act.

(a)

in Category A the table to which the following

provision refers -

"For the purpose of registration tax, where an M1

motor vehicle whose year of manufacture falls under any

of the following years of manufacture, is not accompanied

by an official document showing the emission levels

equivalent to Euro standards (the said official document

may be a certificate of conformity or a type approval

certificate or a vehicle registration certificate or a

declaration by the vehicle’s manufacturer), the registration

tax rates to be paid thereon shall be equivalent to those

under the different Euro standards:"

shall be substituted by the following table

" Euro Standard Table for Registration Purposes indicating Year of Manufacture

and/or registration of the vehicle

Euro 3 or less

Euro 4

Euro 5a/6a

Euro 5b/6b

Category

Latest Euro

Latest Euro

Latest Euro

Latest Euro

standard -3

standard -2

standard -1

standard

pre 2006

2006-2010

2011-2012

onwards

(b) in Category C which refers to ‘Motor Cycles’, the

entry "RV x 1.71%" in the column which refers to ‘Battery

electric motor cycle’ shall be substituted by "0"; and

(c) in Section (6) of Category D the words "or latest

European Standard minus one" there shall be substituted the

words "or latest European Standard minus one or latest European

Standard minus two".

The Fourth Schedule to the principal Act shall be amended Amendment of

the Fourth

as follows

Schedule to the

principal Act.

(a)

the table which refers to Section 3 which regulates

the ‘Annual Circulation Licence fees for motor cycles and quad

bikes registered on the 1st January, 2009 thereafter’ shall be

substituted by the following

Annual Circulation Licence fees for motor cycles and quad bikes

registered on the 1st January, 2009 and thereafter

Year

Engine capacity

€

€

€

€

€

€

€

€

Not exceeding 50cc

Exceeding 50cc but not

exceeding 125cc

Exceeding 125cc but not

exceeding 250cc

Exceeding 250cc but not

exceeding 500cc

Exceeding 500cc but not

exceeding 800cc

Exceeding 800cc

Battery/electric motorcycle

Quad bikes

Year

14+

Engine capacity

€

€

€

€

€

€

€

Not exceeding 50cc

Exceeding 50cc but not

exceeding 125cc

Exceeding 125cc but not

exceeding 250cc

Exceeding 250cc but not

exceeding 500cc

Exceeding 500cc but not

exceeding 800cc

Exceeding 800cc

Battery/electric motorcycle

Quad bikes

"; and

(b) the table which refers to Section 4 which regulates the

‘Annual Circulation Licence fees for motor cycles and quad bikes

registered before the 1st January, 2009’ shall be substituted by the

following

" 4. Annual Circulation Licence fees for motor cycles and quad bikes

registered before the 1st January, 2009

Year

Engine capacity

€

€

€

€

€

€

€

€

Not exceeding 50cc

Exceeding 50cc but not

exceeding 125cc

Exceeding 125cc but not

exceeding 250cc

Exceeding 250cc but not

exceeding 500cc

Exceeding 500cc but not

exceeding 800cc

Exceeding 800cc

Battery/electric motorcycle

Quad bikes

Year

Engine capacity

€

€

€

€

€

€

€

€

Not exceeding 50cc

Exceeding 50cc but not

exceeding 125cc

Exceeding 125cc but not

exceeding 250cc

Exceeding 250cc but not

exceeding 500cc

Exceeding 500cc but not

exceeding 800cc

Exceeding 800cc

Battery/electric motorcycle

Quad bikes

Year

19+

Engine capacity

€

€

€

€

Not exceeding 50cc

Exceeding 50cc but not

exceeding 125cc

Exceeding 125cc but not

exceeding 250cc

Exceeding 250cc but not

exceeding 500cc

Exceeding 500cc but not

exceeding 800cc

Exceeding 800cc

Battery/electric motorcycle

Quad bikes

".

PART VI

This Part of this Act 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".

In sub-article (6) of article 27 of the principal Act, for the

words "as may be prescribed", wherever they occur in the said sub-

article, there shall be substituted the words "as the Commissioner

may determine".

Paragraph (b) of sub-article (3) of article 42 of the principal

Act shall be deleted.

Article 43 of the principal Act shall be amended as

follows

(a)

in sub-article (1) thereof, for the words ''derives

gains or profits from the transfer'' there shall be substituted the

words ''makes a transfer'';

(b) for paragraph (a) of sub-article (1) thereof there

shall be substituted the following paragraph

''(a)

where the transfer is a transfer to which

article 5A of the Income Tax Act applies, remit to the

Commissioner a payment of tax, if any, in such amount and

in such manner as is provided for in that article;'';

(c)

in paragraph (b) of sub-article (1) thereof, for the

words ''and irrespective of whether such gains or profits'' there

shall be substituted the words ''and irrespective of whether the

gains or profits, if any, derived from such a transfer'', and

immediately after the words ''provisional tax payment

equivalent to 7%" there shall be added the words ''or, where

applicable, at the rate provided for in article 5(9A) or 27G of the

Income Tax Act,''; and

(d) in sub-article (5) thereof, for the words ''fails to pay

any tax or provisional tax'' there shall be substituted the words

''fails to pay any provisional tax''.

Article 44 of the principal Act shall be amended as

follows

(a)

in sub-article (1) thereof, for the words ''Where any

tax payable within the periods provided for in sub-article (1) or

(2), sub-article (3)(a) and (b), in article 42, in article 43(1), in

article 45 or in article 9A(8) of the Income Tax Act'' there shall

be substituted the words ''Where any tax payable within the

periods provided for in sub-article (1) or (2) of article 42 or in

article 43(1)(b) of this Act or in article 9A(8) of the Income Tax

Act'';

(b) in sub-article (2) thereof, for the words ''the periods

provided for in article 42(1), (2) or (3) or in article 45 or by

rules made thereunder'' there shall be substituted the words ''the

respective periods'';

(c)

in sub-article (2A) thereof, for the words ''When any

tax payable for the year of assessment 1999 or any subsequent

year of assessment is not paid by the relevant tax settlement

date'' there shall be substituted the words ''When any tax is not

paid by the date on which it is payable in terms of the relevant

provisions of the Income Tax Acts'';

(d) in paragraph (c) of sub-article (2B) thereof, for the

words ''under the said procedure.'' there shall be substituted the

words ''under the said procedure;''; and

(e)

immediately after paragraph (c) of sub-article (2B)

thereof, there shall be added the following new paragraph

''(d) No interest shall run on any tax payable by

any person to the Commissioner when the non-payment of

that tax renders that person liable to additional tax as

provided for in sub-article (1) of this article or in article

23(4) of this Act or in article 73(4) of the Income Tax

Act.''.

PART VII

(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 this Part shall come into force as

follows

(a)

articles 29 and 30 shall be deemed to have come into

force on 12 October, 2015;

(b) articles 31, 32, 33, 35, 36, 37 and 38 shall be

deemed to have come into force on 13 October, 2015; and

(c)

article 34 shall come into force on 1 January, 2016.

In article 16A of the principal Act, for the words "loss of

excise duty on excise goods not exceeding two thousand euro

(€2,000)" there shall be substituted the words "loss of excise duty on

excise goods not exceeding four thousand euro (€4,000)".

Sub-article (3) of article 29A of the principal Act shall be

amended as follows

(a)

paragraph (d) thereof shall be substituted by the

following

''(d) such person has been found guilty of

committing a criminal offence for which such person has

been effectively sentenced to imprisonment for twelve

months or more

Provided that for the purposes of this

paragraph

(i) two or more sentences for

convictions which are required to be served

consecutively shall be considered as separate

convictions if none of them will be for a term

of more than twelve months or more, so

however that if one of the convictions is for a

term of imprisonment for a term of twelve

months or more, the said convictions shall be

considered as one conviction; and

(ii) no account shall be taken of any

conviction of imprisonment imposed as an

alternative for, or because of the failure to,

the payment of a fine (multa); or'';

(b) immediately after paragraph (d) thereof there shall

be added the following new paragraph

''(e)

has been found guilty of committing an

offence relating to property and public security, public

trust, government revenue, financial services or violence

committed against a public officer;''; and

(c)

immediately after paragraph (e) thereof there shall

be added the following new proviso to the said sub-article

''Provided that for the purposes of this sub-article

(3)

(i) an agreement between a person

and the Commissioner in terms of article 63

of the Customs Ordinance or in terms of

article 16A of this Act is not to affect in any

way the considerations about whether a

person is fit and proper, so long as this

agreement would have been entered into not

less than five years before the date of the

application under this article;

(ii) if a person benefits from the

provisions of paragraph (i) of this proviso and

is given authorisation to act as a registered

excise trader or as authorised warehouse

keeper and then enters into another agreement

with the Commissioner in terms of article 63

of the Customs Ordinance or article 16A of

this Act, then this second agreement is not to

affect in any way the considerations about

whether a person is fit and proper, so long as

this second agreement would have been

entered into not less than fifteen years before

the date of the application under this article;

(iii) in case the person commits a

third irregularity or more thereafter, then the

person is to be considered unfit and improper

for the purposes of this sub-article (3).".

In the First Schedule to the principal Act immediately after Amendment of

the First

the item

Schedule to the

principal Act.

"

Ammunition Cartridges to the extent

Schedule Five C

"

as shown in the relevant schedule to

this Act.

there shall be added the following new items

"

Chewing gum, whether sugar coated

Schedule Five D

or not, to the extent as shown in the

relevant schedule to this Act.

Waters and non-alcoholic beverages

Schedule Five E

to the extent as shown in the relevant

schedule to this Act.

Plastic sacks and bags to the extent as

Schedule Five F

shown in the relevant schedule to this

Act.

".

The Second Schedule to the principal Act shall be

amended as follows

(a)

in the column "Rate of Excise Duty" thereof,

relating to the item "BEER" for the words "€1.73 per hectolitre

per degree Plato" there shall be substituted the words "€1.93 per

hectolitre per degree Plato";

(b) in the column "Rate of Excise Duty" thereof,

relating to the item "If produced by small and independent

breweries with an annual production not exceeding 200,000

hectolitres of beer", for the words "€0.86 per hectolitre per

degree Plato" there shall be substituted the words "€0.965 per

hectolitre per degree Plato";

(c)

in the column "Rate of Excise Duty" thereof,

relating to the item "Products containing a mixture of beer with

non-alcoholic drinks", for the words "€0.25 per hectolitre per

degree Plato" there shall be substituted the words "€0.45 per

hectolitre per degree Plato";

(d) in the column "Description of excise goods" the

item "WINE" shall be substituted by the item "WINE OF

FRESH GRAPES";

(e)

in the column "Rate of Excise Duty" thereof,

relating to the item "WINE OF FRESH GRAPES", for the

words "€200 per 1000 litres" there shall be substituted the

words "€205 per 1000 litres";

(f)

in the column "Description of excise goods" under

the item "WINE OF FRESH GRAPES", in clause 1 thereof, for

the words

"The term ‘still wine’ covers all products falling

within Customs Tariff Heading Nos. 2204 and 2205,

except sparkling wine as defined in paragraph 2 below"

there shall be substituted the words

"The term ‘still wine’ covers all products falling

within Customs Tariff Heading Nos. 2204, 2205 and 2206

except sparkling wine as defined in paragraph 2 below";

(g) in the column "Description of excise goods" under

the item "WINE OF FRESH GRAPES", in clause 2 thereof, for

the words

"The term ‘sparkling wine’ covers all products

falling within Customs Tariff Heading Nos. 2204.10,

2204.21.10, 2204.29.10 and 2205, and which"

there shall be substituted the words

"The term ‘sparkling wine’ covers all products

falling within Customs Tariff Heading Nos. 2204.10,

2204.21.10, 2204.29.10, 2205 and 2206, and which";

(h) in the column "Rate of Excise Duty" thereof,

relating to the item "FERMENTED BEVERAGES", for the

figure "0" there shall be substituted the words "€20 per 1000

litres";

(i)

in the column "Description of excise goods" under

the item "FERMENTED BEVERAGES", in clause 1 thereof,

for the words

"The term ‘still fermented beverages’ covers all

products falling within Customs Tariff Heading Nos. 2204

and 2205 but not falling under Wine above, and products

falling within Customs Tariff Heading No. 2206, except

other sparkling fermented beverages as defined in

paragraph 2 below and any product covered under Beer

above"

there shall be substituted the words

"The term ‘still fermented beverages’ covers all

products falling within Customs Tariff Heading Nos. 2204

and 2205 but not falling under Wine of Fresh Grapes

above, and products falling within Customs Tariff Heading

No. 2206, except other sparkling fermented beverages as

defined in paragraph 2 below and any product covered

under Beer above";

(j)

in the column "Description of excise goods" under

the item "FERMENTED BEVERAGES", in clause 2 thereof,

for the words

"The term ‘sparkling fermented beverages’ covers

all products falling within Customs Tariff Heading No.

2206 00 30 as well as products falling within Customs

Tariff Heading Nos. 2204.10, 2204.21.10, 2204.29.10 and

2205 not mentioned under ‘Wine’ above which"

there shall be substituted the words

"The term ‘sparkling fermented beverages’ covers

all products falling within Customs Tariff Heading No.

2206 00 30 as well as products falling within Customs

Tariff Heading Nos. 2204.10, 2204.21.10, 2204.29.10 and

2205 not mentioned under ‘Wine of Fresh Grapes’ above

which";

(k) in the column "Rate of Excise Duty" thereof,

relating to the item "INTERMEDIATE PRODUCTS", for the

words "€150.00 per hectolitre" there shall be substituted the

words "€152 per hectolitre";

(l)

in the column "Description of excise goods" under

the item "INTERMEDIATE PRODUCTS", for the words

"The term ‘intermediate products’ covers all

products of an actual alcoholic strength by volume

exceeding 1.2% vol., but not exceeding 22% vol., and

falling within Customs Tariff Heading Nos. 2204, 2205

and 2206 but not mentioned under Beer or Wine or

Fermented Beverages above"

there shall be substituted the words

"The term ‘intermediate products’ covers all

products of an actual alcoholic strength by volume

exceeding 1.2% vol., but not exceeding 22% vol., and

falling within Customs Tariff Heading Nos. 2204, 2205

and 2206 but not mentioned under Beer or Wine of Fresh

Grapes or Fermented Beverages above"; and

(m) in the column "Rate of Excise Duty" thereof, under

the item "ETHYL ALCOHOL", relating to the item "Spirit

based flavoured beverages of an alcoholic content over 1.2%

but not exceeding 7%", for the words "€0.41 per % vol. per

litre" there shall be substituted the words "€0.42 per % vol. per

litre".

The Third Schedule to the principal Act shall be amended

as follows

(a) in the column "Rate of Excise Duty" thereof,

relating to the item "Cigarettes", for the words "25.0% of the

retail price plus €92.50 per 1000 cigarettes but not less than

€150.00 per 1000 cigarettes" there shall be substituted the

words "25.0% of the retail price plus €100.00 per 1000

cigarettes but not less than €160.00 per 1000 cigarettes";

(b) in the column "Rate of Excise Duty" thereof,

relating to the item "Cigars and Cigarillos", for the words

"€22.95 per 1000 units" there shall be substituted the words

"€24.33 per 1000 units";

(c)

in the column "Description of excise goods" under

the item "Cigars and Cigarillos", for the words

"The following shall be deemed to be cigars or

cigarillos if they can be and, given their properties and

normal consumer expectations, are exclusively intended to

be smoked as they are

(i)

rolls of tobacco with an outer wrapper of

natural tobacco;

(ii)

rolls of tobacco with a threshed blend filler

and with an outer wrapper of the normal colour of a cigar,

of reconstituted tobacco, covering the product in full,

including, where appropriate, the filter but not, in the case

of tipped cigars, the tip, where the unit weight, not

including filter or mouthpiece, is not less than 2,3g and not

more than 10g, and the circumference over at least one

third of the length is not less than 34mm.rolls of tobacco

with a threshed blend filler and with an outer wrapper of

the normal colour of a cigar, of reconstituted tobacco,

covering the product in full, including, where appropriate,

the filter but not, in the case of tipped cigars, the tip, where

the unit weight, not including filter or mouthpiece, is not

less than 2,3g and not more than 10 g, and the

circumference over at least one third of the length is not

less than 34mm.

Products which consist in part of substances other

than tobacco but otherwise fulfil the criteria set out above

shall be treated as cigars and cigarillos.",

there shall be substituted the words

"The following shall be deemed to be cigars or

cigarillos if they can be and, given their properties and

normal consumer expectations, are exclusively intended to

be smoked as they are

(i)

rolls of tobacco with an outer wrapper of

natural tobacco;

(ii)

rolls of tobacco with a threshed blend filler

and with an outer wrapper of the normal colour of a cigar,

covering the product in full, including, where appropriate,

the filter but not, in the case of tipped cigars, the tip, where

the unit weight, not including filter or mouthpiece, is not

less than 2,3 g and not more than 10g, and the

circumference over at least one third of the length is not

less than 34mm.

Products which consist in part of substances other

than tobacco but otherwise fulfil the criteria set out above

shall be treated as cigars and cigarillos, but a type of cigar

which is similar in many respects to a cigarette is treated as

a cigarette for excise purposes.";

(d) in the column "Rate of Excise Duty" thereof,

relating to the item "Hand-rolling Tobacco", for the words

"€108.07 per kg" there shall be substituted the words "€115.64

per kg";

(e)

in the column "Description of excise goods" under

the item "Hand-rolling Tobacco" there shall be added the

following words

"Smoking tobacco which is similar in many

respects to fine-cut tobacco intended for the rolling of

cigarettes is treated as fine-cut tobacco for excise

purposes.";

(f)

in the column "Rate of Excise Duty" thereof,

relating to the item "Other Smoking Tobacco", for the words

"€108.07 per kg" there shall be substituted the words "€115.64

per kg";

(g) in the column "Rate of Excise Duty" thereof,

relating to the item "Pipe Tobacco", for the words "€32.54 per

kg" there shall be substituted the words "€34.49 per kg"; and

(h) in the column "Rate of Excise Duty" thereof,

relating to the item "Chewing Tobacco and Snuff", for the words

"€32.82 per kg" there shall be substituted the words "€35.20 per

kg".

The Fourth Schedule to the principal Act shall be amended Amendment of

the Fourth

as follows

Schedule to the

principal Act.

(a)

in the column "Rate of Excise Duty" thereof relating

to the item "Leaded petrol", for the words "€648.18 per 1000

litres" there shall be substituted the words "€678.18 per 1000

litres".

(b) in the column "Rate of Excise Duty" thereof relating

to the item "Unleaded petrol", for the words "€519.38 per 1000

litres" there shall be substituted the words "€549.38 per 1000

litres".

(c)

in the column "Rate of Excise Duty" thereof relating

to 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", for the words

"€442.40 per 1000 litres" there shall be substituted the words

"€472.40 per 1000 litres";

(d) in the column "Rate of Excise Duty" thereof relating

to the item

"If used in the following maritime commercial

activities

-

Bunkering operations

-

Conveyance of passengers and goods

between shore and ocean-going vessels

-

Dredging operations

-

Harbour cruises

-

Inland navigation between Malta and Gozo

by vessels of a tonnage less than 3,500 tons

-

Sea farming activities

-

Tugging activities

-

Navigation for commercial purposes within

Maltese territorial waters",

for the words "€142.09 per 1000 litres" there shall be substituted

the words "€172.09 per 1000 litres";

(e) in the column "Rate of Excise Duty" thereof relating

to the item

"Gas Oil or Gas Oil blended with Biodiesel" with a

sulphur content not exceeding 0.1% sulphur by weight if

used for heating purposes"

for the words "€202.09 per 1000 litres" there shall be substituted

the words "€232.09 per 1000 litres";

(f)

in the column "Rate of Excise Duty" relating to 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"

for the words "€442.40 per 1000 litres" there shall be substituted

the words "€472.40 per 1000 litres";

(g) in the column "Rate of Excise Duty" thereof relating

to the item "Heavy fuel oil", for the words "€36.00 per 1000

kgs" there shall be substituted the words "€39.00 per 1000 kgs";

(h) in the column "Rate of Excise Duty" thereof relating

to the item "Kerosene", for the words "€442.40 per 1000 litres"

there shall be substituted the words "€472.40 per 1000 litres";

(i)

in the column "Rate of Excise Duty" thereof relating

to 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",

for the words "€0.23 per litre" there shall be substituted the

words "€0.25 per litre";

(j)

in the column "Rate of Excise Duty" thereof relating

to the item

"Petroleum oils falling within CN Code 2710 1975,

for undergoing chemical transformation by a process other

than those specified in respect of sub-heading 2710 1971,

not intended for use, offered for sale or used as heating or

motor fuel",

for the words "€0.23 per litre" there shall be substituted the

words "€0.25 per litre";

(k) in the column "Rate of Excise Duty" thereof relating

to 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",

for the words "€0.23 per litre" there shall be substituted the

words "€0.25 per litre";

(l)

in the column "Rate of Excise Duty" thereof relating

to 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",

for the words "€0.23 per litre" there shall be substituted the

words "€0.25 per litre";

(m) in the column "Rate of Excise Duty" thereof relating

to 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",

for the words "€0.23 per litre" there shall be substituted the

words "€0.25 per litre";

(n) in the column "Rate of Excise Duty" thereof relating

to 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",

for the words "€0.23 per litre" there shall be substituted the

words "€0.25 per litre";

(o) in the column "Rate of Excise Duty" thereof relating

to 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",

for the words "€0.23 per litre" there shall be substituted the

words "€0.25 per litre";

(p) in the column "Rate of Excise Duty" thereof relating

to 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",

for the words "€0.23 per litre" there shall be substituted the

words "€0.25 per litre";

(q) in the column "Rate of Excise Duty" thereof relating

to 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",

for the words "€0.23 per litre" there shall be substituted the

words "€0.25 per litre"; and

(r)

in the column "Rate of Excise Duty" thereof relating

to 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",

for the words "€0.23 per litre" there shall be substituted the

words "€0.25 per litre".

In the column "Rate of Excise Duty" of Schedule Five A to

the principal Act, relating to the item "All cements classified in

commodity heading 2523 of the Customs Nomenclature, including

clinkers and white Portland cement.'', for the words "€35.00 per 1000

kgs" there shall be substituted the words "€40.00 per 1000 kgs".

Immediately after Schedule Five C to the principal Act, Addition of new

Schedule Five D

there shall be added the following new Schedule

to the principal

Act.

''SCHEDULE FIVE D - CHEWING GUM

Description of excise goods

Rate of Excise Duty

Chewing gum, whether sugar coated or not, €9.00 per Kg

falling under CN Codes 1704 10 10, 1704 10

90, and chewing gum falling under CN Code

2106 90 92.

''.

Immediately after Schedule Five D to the principal Act, Addition of new

Schedule Five E

there shall be added the following new Schedule

to the principal

Act.

''SCHEDULE FIVE E - NON-ALCOHOLIC BEVERAGES

Description of excise goods

Rate of Excise Duty

Waters falling under CN Heading 2201

€5 per 1000 litres

Non-alcoholic beverages, falling under CN €20 per 1000 litres

Heading 2202, excluding products falling

under CN Codes 2202 90 91, 2202 90 95 and

2202 90 99.

''.

Immediately after Schedule Five E to the principal Act, Addition of new

Schedule Five F

there shall be added the following new Schedule

to the principal

Act.

''SCHEDULE FIVE F - PLASTIC SACKS AND BAGS

Rate of Excise

Description of Excise Goods

Duty

• Bags of plastic of HS Codes 3923 21 and

€1,700 per 100

3923 29, for the conveyance of goods, with a

kgs but not less

handle, loop, slot or any other feature that

than €1,500 per

facilitates the use of the bag for the

10,000 units

conveyance of goods;

• Bags of plastic of HS Codes 3923 21 and

€15 per 100 kgs

3923 29, whether for the conveyance of

up to a maximum

goods or not, with or without a handle, loop,

of €45 per 10,000

slot or any other feature that facilitates the

units

use of the bag for the conveyance of goods,

having a dimension of 28cm x 38cm or less

and having a thickness of 15 microns or less,

inclusive of gussets and handle;

• All other plastic sacks and bags (including

€250 per 100 kgs

cones) of HS Codes 3923 21 and 3923 29 and

up to a maximum

films, sheets or tubes of plastic of HS

of €170 per 10,000

Headings 3917 and 3920 intended for the

units

conversion into plastic sacks and bags; but

- excluding bags of plastic of HS

Codes 3923 21 and 3923 29 and

films, sheets or tubes of plastic of

HS Headings 3917 and 3920 which

constitute or form an integral part

of the packaging in which food

stuff is sealed prior to retail or

transfer;

- excluding bio-degradable sacks

and bags in accordance with MSA

EN 13432:2000, MSA EN

14046:2003, MSA EN 14047:2003

and MSA EN 14048:2003; and

- excluding printed sacks and bags of

plastic of HS Codes 3923 21 and

3923 29 purchased specifically for

the collection of recycled waste by

the authorised waste management

schemes;

• Bags of plastic of HS Codes 3923 21 and

€0

3923 29 and films, sheets or tubes of plastic

of HS Headings 3917 and 3920 which

constitute or form an integral part of the

packaging in which food stuff is sealed prior

to retail or transfer;

• Bio-degradable sacks and bags in accordance

€0

with MSA EN 13432:2000, MSA EN

14046:2003, MSA EN 14047:2003 and MSA

EN 14048:2003;

• Printed sacks and bags of plastic of HS Codes

€0

3923 21 and 3923 29 purchased specifically

for the collection of recycled waste by the

authorised waste management schemes.

''.

PART VIII

(1) This Part amends the Eco-Contribution Act and it Amendments to

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

Eco-

Contribution

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

Act.

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

into force on the 12 October, 2015.

In the First Schedule to the principal Act, the following Amendment of

the First

items shall be deleted

Schedule to the

principal Act.

" HS CODE

DESCRIPTION

ECO-

NUMBER

CONTRIBUTION

CARBOYS, BOTTLES, FLASKS, JARS AND OTHER CONTAINERS MADE

OF PLASTIC, GLASS OR METAL, CONTAINING ANY OF THE

FOLLOWING BEVERAGES

Waters, including natural or artificial mineral

€0.02

waters and aerated waters not containing added

sugar or other sweetening matter nor flavoured;

ice and snow

Waters, including mineral waters and aerated

€0.02

waters containing added sugar or other

sweetening matter or flavoured, and other non-

alcoholic beverages, not including fruit or

vegetable juices of heading 2009

Beer made from malt

€0.02

Wine of fresh grapes, including fortified wines;

€0.12

grape must other than that of heading 2009

Vermouth and other wine of fresh grapes

€0.12

flavoured with plants or aromatic substances

Other fermented beverages (for example, cider

€0.02

perry, mead); mixtures of fermented beverages

and mixtures of fermented beverages and non-

alcoholic beverages, not elsewhere specified or

included

Undenatured ethyl alcohol of an alcoholic

€0.12

strength by volume of less than 80% vol; spirits,

".

liqueurs and other spirituous beverages.

" HS CODE

DESCRIPTION

ECO-

NUMBER

CONTRIBUTION

PLASTIC BAGS

Bags of plastics, excluding

€0.14 per piece

i)

bags for the conveyance of goods;

ii)

sacks and cones;

iii) bags, without any handles, loops,

slots or any other feature that facilitates the use

of the bag for the conveyance of goods, and

without any gussets, not exceeding 26 cm in

width and 40 cm in length;

iv) bio-degradable bags in accordance

with MSA EN 13432:2000, MSA EN

14046:2003, MSA EN 14047:2003, MSA EN

14048:2003 as appropriate, and degradable

plastic bags, of any dimension, including bio-

degradable and degradable garbage bags;

v) plastic packaging, without handles,

used as part of a production process

vi) plastic bags designed for re-use,

which are used to contain goods or products,

and which are sold by the producer for a sum of

not less than €1.20 per piece

Bags of degradable plastic, excluding bags for

€0.02 per piece

the conveyance of goods and bags without any

handles, loops, slots or any other feature that

facilitates the use of the bag for the conveyance

of goods, and without any gussets, not

exceeding 26 cm in width and 40 cm in length

Bags of plastics, for the conveyance of goods,

€0.15 per bag

with a handle, loop, slot or any other feature

that facilitates the use of the bag for the

conveyance of goods, excluding bags which

constitute or form an integral part of the

packaging in which goods are sealed prior to

retail sale or transfer

"; and

" HS CODE

DESCRIPTION

ECO-

NUMBER

CONTRIBUTION

GUM

1704 10

Chewing gum, whether or not sugar-coated (per

€0.01

2 gram net weight, or part thereof)

Chewing gum, under heading 2106 (per 2 gram

€0.01

net weight, or part thereof)

PART IX

This Part amends Part III of the Various Laws (Criminal Amendment of

Matters) (Amendment) Act, 2010, and it shall be read and construed as the

Laws (Criminal

one with the Various Laws (Criminal Matters) (Amendment) Act, Matters)

(Amendment)

2010, hereinafter in this Part referred to as ''the amending Act''.

Act, 2010.

Act VII of 2010.

Part III of the amending Act shall be amended as follows

Amendment of

Part III of the

amending Act.

(a)

in article 45 thereof, for the words ''a fine (multa) of

two hundred and fifty euro (€250)'', there shall be substituted

the words ''a fine (multa) of one hundred euro (€100)''; and

(b)

article 47 thereof shall be amended as follows

(i)

for the item ''Driving along a priority

vehicle lane ............................. Fine (ammenda) of €100'',

there shall be substituted the item ''Driving along a priority

vehicle lane ............................. Fine (ammenda) of €50'';

(ii)

the item ''Driving on the right hand side not

for overtaking purposes ................... Fine (ammenda) of

€100'' shall be deleted; and

(iii) the item ''Driving or allowing to drive a

motor vehicle when the glazing of that vehicle does not

allow a visible light transmission ......................... Fine

(ammenda) of €100" shall be deleted.

PART X

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

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

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, 2016.

Article 2 of the principal Act shall be amended as follows

(a)

paragraph (xii) of the definition "Service Pension"

in sub-article (1) thereof shall be re-numbered as paragraph

(xiii) thereof, and immediately after paragraph (xi) of the

definition there shall be added the following new paragraph

"(xii) with effect from the 2nd January 2016, for

the purpose of calculating the rate of a pension under this

Act, a service pension net of another two hundred euro

(€200) and a further €200 shall be deducted with effect

from the first Saturday of every calendar year after such

date; and"; and

(b) in the proviso to sub-article (3) thereof, for the

words "as an employed person if immediately before the tenth

year prior to his retirement or invalidity, as the case may be, he

was an employed person for not less than twenty years and has

continued to be so employed for any period within the said last

ten years and has not after such period become self-occupied"

there shall be substituted the words "as an employed person if

immediately before the fifteenth year prior to his retirement or

invalidity, as the case may be, he was an employed person for

not less than twenty years and has continued to be so employed

for any period within the said last fifteen years and has not after

such period become self-occupied".

Article 16 of the principal Act shall be amended as

(a)

the three provisos to paragraph (d) of sub-article (2)

thereof shall be substituted by the following

''Provided that the sum total of such credited

contributions which may be given with regard of each

child to a parent or to both parents together shall not

exceed 104 contributions in any period of two years such

that on the first three children, the accredited contributions

which may be given to a parent or to both parents together

who were born between 1st January 1952 and 31st

December 1961, shall not exceed 312 contributions in any

period of six years; whilst the sum total of such credited

contributions which may be given with regard of each

child to a parent or to both parents together who were born

on or after 1st January 1962 shall not exceed 208

contributions in any period of four years sohowever that

the maximum of credited contributions which may be

given on the first three children to a parent or to both

parents together who were born on or after 1st January

1962 shall not exceed 624 contributions in any period of

twelve years

Provided further that in the case of a parent who, to

the satisfaction of the Director, presents a certificate from a

medical consultant of a child suffering from a serious

disability during such period for which credits are

requested, the sum total of such credited contributions that

may be awarded in respect of each and every such child

shall not exceed 208 contributions in any period of four

years where the parent was born between 1st January 1952

and 31st December 1961, and shall not exceed 416

contributions in any period of eight years where the parent

was born on or after 1st January 1962

Provided also that any period of credited

contributions that may be awarded from the fourth child

onwards, which total sum for each child shall not exceed

52 credited contributions to that parent or parents together

who were born between the 1 st January 1952 and the 31 st

December 1961, and 104 credited contributions for each

child to that parent or parents together who were born on

or after 1 st January 1962, shall only be awarded insofar as,

prior to the pension age, such father or mother, as the case

may be, resumes gainful occupation for a minimum period

equivalent to that period for which such number of credits

would have been awarded for the fourth child onwards,

sohowever that, in the event of the death of any such

parent, such credits shall still be awarded notwithstanding

that the minimum period required according to this proviso

for the award of such credits shall not have been

satisfied;'';

(b) immediately after the three provisos to paragraph (d)

of sub-article (2) thereof, as substituted, there shall be added the

following new paragraph

''(e)

persons who were born after the 1st January

1952 for periods during which the Social Security

contribution due was not paid because they were

undergoing a period of study according to Part V of the

Tenth Schedule and qualified on such level.''; and

(c)

immediately after sub-paragraph (ii) of the proviso

to paragraph (b) of sub-article (3) thereof there shall be added

the following new sub-paragraph

''(iii) that person was born on or after the 1st

January 1969 and reaches the amount of credited

contributions for every calendar week during which each

day thereof is a day of unemployment for such person

according to paragraph (b), which is equivalent to the

amount of contributions which such person will have paid

during the preceding period;''.

Sub-article (1) of article 20 of the principal Act shall be

amended as follows

(a)

paragraph (b) thereof shall be re-numbered as

paragraph (c); and

(b) immediately after paragraph (a) thereof there shall

be added the following new paragraph

''(b) with effect from 1st January 2016 an

unmarried person who lives with his or her parents, where

none of the parents is gainfully occupied and one of the

parents is in receipt of a pension under Parts IV and V and

under articles 26 and 66, who on the date of the claim for

such assistance is medically certified

(i)

as suffering from a terminal disease, or

(ii) as suffering from a bi-polar disorder or

psychotic depression,

entitlement to Sickness Assistance shall still accrue,

provided that in the case of the condition referred to in sub-

paragraph (ii), the person suffering from that condition

proves to the satisfaction of the Director that he or she has

been undergoing regular treatment for such a condition for

at least three years and that within the three months

immediately prior to his or her claim for such assistance

his or her condition had been investigated by a psychiatrist

who is or was a consultant psychiatrist in Government

employment and certified by the said psychiatrist to be

suffering from such a condition;''.

In the second proviso to sub-article (3) of article 27 of the

principal Act for the words ''in accordance with Part III of the Sixth

Schedule.'' there shall be substituted the words ''in accordance with

Part III of the Sixth Schedule:'' and immediately thereafter there shall

be added the following new proviso

''Provided further that with effect from 1st January 2016,

when a person who qualifies for a pension according to the

provisions of this article reaches the age of sixty years, the

applicable weekly rate shall be that indicated in Part II of the

Sixth Schedule.''.

In paragraph (a) of sub-article (6) of article 30 of the Amendment of

principal Act, for the words ''all the other members of the household; article

principal Act.

and'' there shall be substituted the words ''all the other members of the

household:'' and immediately thereafter there shall be added the

following new proviso

''Sohowever that the provisions of this sub-paragraph do

not apply in respect of an insurable employment with effect

from 2nd January, 2016 or thereafter; and''.

In sub-article (2) of article 33A of the principal Act, for the Amendment of

words ''in accordance with Part V of this Act.'' there shall be article

the principal

substituted the words ''in accordance with Part V:'' and immediately Act.

thereafter there shall be added the following new proviso

''Provided that with effect from the 2nd January 2016, a

widow or a widower who, when reaching pensionable age, will

be entitled to a pension in his or her own name under Part V,

sohowever that such pension is less favourable than the pension

due under this article, shall receive the same pensionable rate

under Part V which the spouse of the widow or widower would

have received or would have been entitled to, at the rate payable

to a married person who is maintaining his or her spouse.".

In the second proviso to article 35 of the principal Act, for Amendment of

the words ''which does not appear to him to be bona fide.'' there shall article

principal Act.

be substituted the words ''which does not appear to him to be bona

fide:'' and immediately thereafter there shall be added the following

new proviso

''Provided that with effect from the 2nd January 2016, a

widow or a widower who, when reaching pensionable age, will

be entitled to a pension in his or her own name under Part V,

sohowever that such pension is less favourable than the pension

due under this article, shall receive the same pensionable rate

under Part V which the spouse of the widow or widower would

have received or would have been entitled to.".

In article 50 of the principal Act, for the words ''in respect Amendment of

of which such pension is due.'' there shall be substituted the words ''in article

principal Act.

respect of which such pension is due:'' and immediately thereafter

there shall be added the following new proviso

''Provided that with effect from the 1st January 2016, a

person born on or after the 31st December 1961 who is not

entitled to a Service Pension shall be entitled to the Guaranteed

Mininum Level of Pension according to the Twelfth Schedule.".

In article 50A of the principal Act, for the words ''a person

born on or after the 1st January 1962 who is not entitled to a Service

Pension'' there shall be substituted the words ''a person born on or

after the 1st January 1962, who reaches pensionable age, who is not

entitled to a Service Pension''.

Article 53 of the principal Act shall be amended as

(a)

in sub-article (1) thereof, paragraphs (iii) and (iv)

shall be re-numbered as paragraphs (v) and (vi) respectively;

(b) immediately after paragraph (ii) of sub-article (1)

thereof there shall be added the following new paragraphs

''(iii) of forty years in the case of a person born

during calendar years 1962 to 1968; or

(iv)

of forty-one years in the case of a person

born on or after the 1st January 1969;''; and

(c)

sub-article (4) thereof shall be substituted by the

following

''(4) For the purposes of this article, in the case

of a person born between the 1st January 1962 and the 31st

December 1968, in arriving at the yearly average of

contributions in terms of sub-article (1), the yearly average

of contributions required under this Act for the purposes of

awarding a Two Thirds Pension shall be assessed on any

period of forty years between the first day of his

contribution year in which he reaches the age of eighteen

and the last day of his last complete contribution year

before the beginning of his benefit year which includes the

day on which the conditions are required to be satisfied.

(5)

In the case of a person born on or after the

1st January 1969, in arriving at the yearly average of

contributions in terms of sub-article (1), the yearly average

of contributions required under this Act for the purposes of

awarding a Two Thirds Pension shall be assessed on any

period of forty-one years between the first day of his

contribution year in which he reaches the age of eighteen

and the last day of his last complete contribution year before

the beginning of his benefit year which includes the day on

which the conditions are required to be satisfied.".

Article 64A of the principal Act shall be amended as Amendment of

article 64A of

the principal

Act.

(a)

paragraph (ii) thereof shall be re-numbered as

paragraph (iii); and

(b) for paragraph (i) thereof there shall be substituted

the following

''(i)

2132 paid or credited contributions in the

case of a person born on or after the 1st January 1969

sohowever that -

(a) persons born in the calendar year

1969 must have 1612 paid contributions from the

total 2132 contributions required,

(b) persons born in the calendar year

1970, must have 1664 paid contributions from the

total 2132 contributions required,

(c) persons born in the calendar year

1971, must have 1716 paid contributions from the

total 2132 contributions required,

(d) persons born in the calendar year

1972, must have 1768 paid contributions from the

total 2132 contributions required,

(e) persons born in the calendar year

1973 or later must have 1820 paid contributions

from the total 2132 contributions required;

(ii)

2080 paid or credited contributions in the

case of a person born between the 1st January 1962 and the

31st December 1968; or''.

Sub-article (1) of article 64B of the principal Act shall be Amendment of

article 64B of

amended as follows

the principal

Act.

(a)

for the words ''sustainability and social solidarity:''

there shall be substituted the words ''sustainability and social

solidarity in such manner that a stable proportion is kept

between the contribution periods as referred to in article 53 and

the periods of time during which it is expected that the pension

will be paid in accordance with Part V of this Act:''; and

(b) the proviso to the said sub-article shall be

substituted by the following

''Provided that the first report shall not be

submitted later than the 31st December 2020, and

subsequent reports shall be submitted at intervals of not

more than five years, as provided for in this sub-article,

after such date.".

Immediately after sub-article (2) of article 92 of the

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

''(3) With effect from the 1st January 2016 entitlement to

Social Assistance or to an Age Pension payable under this Act

shall not be extinguished

(i)

when a person proves to the satisfaction of

the Director that he or she shall be abroad in a European

country for a period not exceeding eight days in a calendar

year;

(ii)

when a person proves to the satisfaction of

the Director that he or she shall be abroad in a Non-

European country for a period not exceeding one month in

a calendar year.

(4) With effect from the 1st January 2016 entitlement to

an Age Pension payable under this Act shall not be extinguished

where a person proves to the satisfaction of the Director that he

or she shall be abroad in Australia, Canada or New Zealand for

a period not exceeding three months in a calendar year.".

In sub-article (2) of article 98 of the principal Act, for the

words ''which ends on the following Friday.'' there shall be substituted

the words ''which ends on the following Friday:'' and immediately

thereafter there shall be added the following new proviso

''Provided that, notwithstanding the provisions of this sub-

article, with effect from the 1st January 2016, entitlement to a

Pension under Part V shall accrue as from the day following the

day on which a person retires, and entitlement to a Pension

under Part IV shall accrue as from the day following the date of

the death of the spouse who is entitled to a Pension under Part

V.".

Paragraph 3 of Part VI – Social Assistance – of the Second Amendment of

the Second

Schedule to the principal Act shall be substituted by the following

Schedule to the

principal Act.

''3. In calculating the income or privilege which is, or

could be received or enjoyed by any member of the household,

who is not the head of household, as aforesaid in this Part, no

account shall be taken of the income from

(i)

a gainful activity; or

(ii)

Unemployment Benefit.".

PART XI

(1) This Part amends the Duty on Documents and Amendments to

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

Documents and

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

as ''the principal Act''.

(2) The provisions of this Part, except the provisions relating

to sub-article (7) of article 3, articles 9 and 11, sub-articles (4) and (8)

of article 32, and articles 32C, 51 and 62 of the principal Act, shall be

deemed to have come into force on the 1st January 2016.

(3) The provisions of this Part relating to sub-article (8) and

the new proviso thereto, of article 32 of the principal Act, shall be

deemed to have come into force on the 30th April 2015.

(4) The provisions of this Part relating to sub-article (7) of

article 3, articles 9 and 11, sub-article (4) of article 32, and articles

32C, 51 and 62 of the principal Act, shall come into force on the 1st

June 2016.

Article 3 of the principal Act shall be amended as follows

Amendment of

article 3 of the

principal Act.

(a)

in sub-article (6) thereof, for the words ''in terms of

articles 32 and 40.'' there shall be substituted the words ''in

terms of articles 32 and 40:'' and immediately thereafter there

shall be added the following new proviso

''Provided that for the purpose of this sub-article the

amount so chargeable shall be deemed provisionally to be the

amount determinable by reference to the information available

at the time of the conclusion of the promise of sale or of a

transfer and shall not in any way be construed as relevant to the

determination of the actual amount chargeable on the document

of transfer in accordance with the other provisions of this Act

and rules prescribed under this Act.''; and

(b) immediately after sub-article (6) thereof, as

amended, there shall be added the following new sub-article

''(7) Corrections and copies of the promise of

sale shall be subject to fees in accordance with the

Schedule annexed to this Act.".

Article 9 of the principal Act shall be amended as follows

(a)

the current 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-

articles

''(2) In a document of transfer of rural property,

or land, or the roof or airspace overlying urban property,

the parties shall make a declaration stating whether any

construction exists on the property on the date of the

transfer and, where such construction exists, a description

thereof, and for this purpose ''construction'' includes any

improvements and any works in progress.

(3)

A person who fails to make the declaration

required under sub-article (2) or who makes a declaration

for the purpose of that sub-article which he knows to be

false or incomplete or misleading shall be guilty of an

offence and shall, on conviction, be liable to a fine (multa)

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

than three thousand euro (€3,000), or to imprisonment for

a period not exceeding six (6) months or to both such fine

and imprisonment in addition to any additional duty and

liability to which he may be liable in terms of any other

provision of this Act.".

In article 11 of the principal Act, for the words ''a

declaration of value where such declaration is required under article

9'' there shall be substituted the words ''a declaration of value or of a

description of the property, where this is required under article 9''.

Article 32 of the principal Act shall be amended as

(a)

the Maltese version of sub-article (3) thereof shall

be amended as follows

(i)

for the words ''ma għandha titħallas ebda

taxxa mat-trasferiment ta’ proprjetà'' there shall be

substituted the words ''ma għandha titħallas ebda taxxa

mal-assenjament ta’ proprjetà''; and

(ii)

for the words ''wara separazzjoni

konsenswali jew ġudizzjarja, jew wara divorzju

bejniethom'' there shall be substituted the words ''bħala

konsegwenza ta’ separazzjoni konsenswali jew

ġudizzjarja, jew ta’ divorzju bejniethom'';

(b)

sub-article (4) thereof shall be amended as follows

(i)

in paragraph (a) thereof, for the words

''Subject to the provisions of paragraph (b)'' there shall be

substituted the words ''Subject to the provisions of

paragraphs (b) and (d)'';

(ii)

paragraph (d) thereof shall be substituted by

the following

''(d) Duty relief provided for in paragraph

(a) shall not be available where the person

acquiring the property owns, at the time of

acquisition, any other property in respect of which

duty relief has been claimed under paragraph (a) or

article 32C. The notary who receives any deed to

which this article refers shall record in the deed a

declaration by the person so acquiring the

immovable that he does not own any other property

in respect of which duty relief has been claimed

under paragraph (a) or article 32C and that the said

property is being acquired by him for the purpose

stated in paragraph (a) and the said notary shall

warn the said person of the importance of the

truthfulness of such declaration.'';

(c)

sub-paragraph (ii) of paragraph (c) of sub-article (6)

thereof shall be substituted by the following

''(ii) the said property consists of any immovable

property, including land;'';

(d) in sub-article (8) thereof, for the words

''Notwithstanding any other provisions of this Act, no duty shall

be charged on a deed of partition of immovable property held in

common'' there shall be substituted the words ''No duty shall be

charged on a deed of partition of immovable property which

was acquired by the co-owners through a transfer inter vivos, or

partly through a transfer inter vivos and partly through a transfer

causa mortis''; and

(e)

in the proviso to sub-article (8) thereof, for the

words ''duty shall be paid on such excess.'' there shall be

substituted the words ''duty shall be paid on such excess:'', and

immediately thereafter there shall be added the following new

proviso

''Provided further that where an undivided share

held by a co-owner would have been transferred causa

mortis to such co-owner, the provisions of this sub-article

shall only apply where any duty chargeable in respect of

the property transferred causa mortis has been paid, or no

duty is payable on such transfer, and the notary declares on

the relative deed that the property in question came to the

co-owner through a transfer causa mortis and that a

complete declaration, including the property to which the

partition refers, has been duly made in accordance with

article 33. The notary shall on any such deed give the

relevant details of all the declarations made in accordance

with article 33.".

In the third proviso to article 32C of the principal Act, for

the words ''at the time of the said transfer inter vivos.'' there shall be

substituted the words ''at the time of the said transfer inter vivos:'' and

immediately thereafter there shall be added the following new

proviso

''Provided also that duty relief provided for in this article

shall not be available where the descendant owns, at the time of

acquisition of the said immovable property by a gratuitous title,

any other property in respect of which duty relief has been

claimed under paragraph (a) of article 32(4). The notary who

receives any deed to which this article refers shall record in the

deed a declaration by the person so acquiring the immovable

that he does not own any other property in respect of which duty

relief has been claimed under paragraph (a) of article 32(4) and

the said notary shall warn the descendant of the importance of

the truthfulness of such declaration.".

Sub-article (1) of article 49 of the principal Act shall be

amended as follows

(a)

paragraph (d) thereof shall be deleted; and

(b)

immediately after paragraph (d) thereof, there shall

be added the following new paragraph

''(e)

where duty is chargeable on the transfer of

foreign marketable securities referred to in article

42(1)(a)(i), the company that directly owns the immovable

property situated in Malta or the real rights thereon shall be

jointly and severally liable with the transferor and

transferee for payment of the duty chargeable on such

transfer of foreign marketable securities.".

Article 51 of the principal Act shall be amended as Amendment of

article 51 of the

follows

principal Act.

(a)

in sub-article (1) thereof, for the words ''fifteen (15)

days'' there shall be substituted the words ''fifteen (15) working

days'';

(b) in sub-article (2) thereof, for the words ''interest at

the rate of point seven per centum (0.7%) for every thirty (30)

days or part thereof on any duty due on the transfer to which

such duty refers provided the total interest shall not exceed the

amount of the said duty:'' there shall be substituted the words

''interest at the rate of point seven per centum (0.7%) for every

thirty (30) days or part thereof on any duty due on the transfer to

which such duty refers which interest shall start accruing from

the expiration of the fifteen (15) working days mentioned in

sub-article (1), provided that the total interest shall in no case

exceed the amount of the said duty.''; and

(c)

the proviso to sub-article (2) thereof shall be

deleted.

In sub-article (3) of article 62 of the principal Act, for the Amendment of

words ''such persons shall be entitled to a refund of the duty paid in article

principal Act.

excess of the duty properly chargeable in respect of the acquisition of

such residence as established under the provisions of articles 32, 32C

and 40, as applicable'' there shall be substituted the words ''such

persons shall, notwithstanding the provisions of paragraph (d) of article

32(4) and the last proviso to article 32C, be entitled to a refund of the

duty paid in excess of the duty properly chargeable in respect of the

acquisition of such residence as established under the provisions of

articles 32, 32C and 40, as applicable".

In paragraph (a) of sub-article (1) of article 65 of the Amendment of

principal Act, for the words ''happening at least twenty years before the article

principal Act.

date of the deed'' there shall be substituted the words ''happening prior

to the 25th November 1992".

PART XII

This Part amends the Value Added Tax Act, and it shall be

read and construed as one with the Value Added Tax Act, hereinafter in

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

In the proviso to sub-article (1) of article 32 of the

principal Act, for the words ''mentioned in the said schedule.'' there

shall be substituted the words ''mentioned in the said schedule:'', and

immediately thereafter there shall be added the following new

proviso

''Provided further that, where a person makes a correction

in terms of article 28(1), the six year period in which the

Commissioner may make a provisional assessment as provided

for in this sub-article shall start to run from the date on which

the Commissioner receives the request for the correction.".

In sub-article (4) of article 48 of the principal Act, for the

words ''by regulations prescribe.'' there shall be substituted the words

''by regulations prescribe:'', and immediately thereafter there shall be

added the following new proviso

''Provided that, where a tax return is furnished after its due

date or, in the case where a person makes a correction in terms

of article 28(1), the six year period provided for in this sub-

article shall start to run from the date on which a tax return is

furnished or the date on which the Commissioner receives a

request for the correction.".

In article 77 of the principal Act for the words ''and in

addition, for any offence as above referred to in all paragraphs, except

for paragraph (p), to a further fine (multa) equal to ten times the

endangered tax or to imprisonment of not more than six months or to

both such fines and imprisonment.'' there shall be substituted the

words ''and in addition, for any offence as above referred to in all

paragraphs, except for paragraph (p), where tax amounting to more

than one hundred euro (€100) would be endangered, to a further fine

(multa) equal to two times the endangered tax or to imprisonment of

not more than six months or to both such fines and imprisonment:'',

and immediately thereafter there shall be added the following new

proviso

''Provided that, the two times fine (multa) for the endangered

tax shall in no case be less than one thousand euro (€1,000).".

Sub-article (3) of article 84 of the principal Act shall be

substituted by the following

''(3) Notwithstanding the provisions of sub-articles (1)

and (2), the Commissioner may, in the case of an offence by any

person against the provisions of articles 76(b), 77(e), 77(f), and

77(o), enter into an agreement with the offender, whereby the

said offender pays to the Commissioner within fifteen days from

receipt of a notice to this effect by the Commissioner the

following

(a)

one hundred euro (€100) in the case of a

first offence;

(b)

two hundred euro (€200) in the case of a

second offence;

(c)

four hundred euro (€400) in the case of a

third offence; and

(d)

five hundred euro (€500) in the case where

the offender and, or any of his employees or any other

person acting on his behalf is found in default on two

separate occasions within a period of six months;

and upon the payment of such fine (multa), all criminal liability

under this Act with regard to the offences in relation to which the

fine (multa) has been paid, shall be extinguished.".

Passed by the House of Representatives at Sitting No. 363 of the

1st March, 2016.

A NĠLU F ARRUGIA

Speaker

R AYMOND S CICLUNA

Clerk of the House of Representatives

€4.68