ACT No. XVI of 2017 AN ACT to implement Budget measures for the financial year 2017 and other administrative measures. (eighthschedule)

I assent.

M ARIE- L OUISE

(L.S.)

C OLEIRO P RECA

President

13th April, 2017

ACT No. XVI of 2017

AN ACT to implement Budget measures for the financial year

2017 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, 2017.

PART I

(Article 16A)

All cements regulated by Schedule Five A to this

Pneumatic Tyres regulated by Schedule Five B to

Chewing gum regulated by Schedule Five D to this

Non-alcoholic beverages regulated by Schedule Five

E to this Act;

Plastic sacks and bags regulated by Schedule Five F

to this Act;

Toiletries and washing preparations regulated by

Schedule Five G to this Act; and

Construction components and

other

fixtures

regulated by Schedule Five H to this Act.".

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

force of this

into effect on the 1st January, 2017.

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

raise loan.

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

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)

Ordinance or under the provisions of any other new law to be enacted

by this present Parliament to replace the current 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 2017 and, or subsequent years;

(b) redeeming registered stocks which are due for

redemption during 2017; and

(c)

effecting portfolio changes in relation to amounts

raised through Treasury Bills, amounts raised through

Government Stocks, and in respect of loans raised outside Malta

as and when required in line with Government’s debt

management policies.

PART II

This Part amends the Customs Ordinance and it shall be

read and construed as one with the Customs Ordinance, hereinafter in

this Part referred to as "the Ordinance".

Article 6 of the Ordinance shall be amended as follows

(a) sub-article (1) thereof shall be substituted by the

following

''(1) (a)

Without prejudice to any other obligation

under any other law, the master of every vessel, whether

laden or in ballast, shall make due report of such vessel

to the port authority not later than the moment the vessel

enters Maltese territorial seas.

(b) Without prejudice to any other obligation under

any other law, the master of every vessel with goods,

shall also make due report of such ladened goods to the

port authority not later than the moment the vessel enters

Maltese territorial seas. This obligation shall not apply

when the goods have already been declared to the

Commissioner.'';

(b)

sub-article (2) thereof shall be substituted by the

following

''(2) The provisions of sub-article (1) shall not apply

to any vessel that enters Maltese territorial waters solely

to receive orders or take on board stores for use of such

vessel; but if any such vessel does not depart within

forty-eight hours after her arrival, the master shall make

due report of such vessel and of her cargo.'';

(c)

sub-article (3) thereof shall be substituted by the

following

''(3) At the time of making report, the master shall

answer all such questions relating to the ship, cargo,

crew and voyage as shall be put to him by the

Commissioner or by the port authority or by other proper

officer.”.

Immediately after article 6 of the Ordinance there shall be Addition of new

article 6A to the

added the following new article 6A

Ordinance.

6A. Without prejudice to any obligation under

any other law, any person who comes into possession of

declarable items which have not been declared and

which have been found in Maltese territorial waters,

shall immediately make due report of such items to the

port authorities or to the Commissioner, and failing this

will be liable on conviction to the punishment provided

for in article 6(4).''.

Article 60 of the Ordinance shall be amended as follows

Amendment of

article 60 of the

Ordinance.

(a)

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

prohibited goods are imported" there shall be substituted the

words "if any prohibited goods or goods the importation of

which is restricted are imported"; and

(b) in paragraph (d) thereof, for the words "or so that the

same are not duly warehoused; or" there shall be substituted the

words "or so that the same are not duly warehoused; or where in

any other manner, except in the case of force majeure, the

conveyance of the goods after landing is not according to the

instructions given by the Customs officers, or".

Article 62 of the Ordinance shall be amended as follows

(a)

in paragraph (j) thereof, for the words "or in the

seizing of any goods liable to forfeiture under this Ordinance;

or" there shall be substituted the words "or in the seizing of any

goods liable to forfeiture under this Ordinance, or fails to do

anything he is requested to do by a Customs officer in the

performance of his duties; or";

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

following

''(o) knowingly or negligently registers or presents

for the second time or more a customs declaration of the

same objects; or";

and immediately after there shall be added the following

new paragraphs

"(p) except where any other law provides otherwise

for this offence, knowingly or negligently fails to

perform his duties within the time limit given to him by

the Customs officer or imposed upon him by any

Customs legislation, or knowingly or negligently fails to

pay the duty or taxes due within the time limit granted to

him by any Customs officer or imposed by law; or

(q) knowingly or negligently fails to give to the

Customs officer information required by law, or

knowingly or negligently fails to give to the Customs

officer any document requested according to law or

knowingly or negligently neither places the goods under

any Customs procedure nor exports them within the

given time limit; or

(r) knowingly or negligently presents an

incomplete declaration to the Customs officer,"; and

(c)

for the words "shall for each such offence be liable"

there shall be substituted the words "shall, on conviction, for

each such offence be liable".

Article 63 of the Ordinance shall be amended as follows

(a)

in paragraph (g) thereof, for the words "a penalty of

two hundred euro (€200)" there shall be substituted the words "a

penalty of two hundred euro (€200) or 10% of the value of the

goods, whichever is the higher. Where the value of the goods

cannot be established, the Commissioner may impose a penalty

of two hundred euro (€200)"; and

(b) immediately after sub-article (2) thereof there shall

be added the following new sub-article

''(3) For the purposes of this article, when any

irregularity leads to loss of duties and the Commissioner

would have imposed an excise duty penalty under the

Excise Duty Act, with the concurrence of the person

committing the irregularity, the Commissioner shall not

impose another excise duty penalty under this

Ordinance.''.

Immediately after the second item of the Second Schedule Amendment of

the Second

to the Ordinance there shall be added the following new items

Schedule to the

Ordinance.

"-

in the case of an offence under article 62(p) of this

Ordinance

-

in the case of an offence under article 62(r) of this

Ordinance.".

PART III

(1)

This Part amends the Income Tax Act, and it shall Amendments to

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

Act.

this Part referred to as "the principal Act".

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

the year of assessment 2017 and articles 15, 17(b), 19 and 21 of this

Part shall come into force as from year of assessment 2018.

In the definition of "collective investment scheme", in sub- Amendment of

article (1) of article 2 of the principal Act, the words "licensed under article

principal Act.

the Investment Services Act;" shall be substituted by the words

"licensed under the Investment Services Act or notified in terms of

the Investment Services Act (List of Notified AIFs) Regulations;".

Paragraph (b) of sub-article (6) of article 5 of the principal Amendment of

article 5 of the

Act shall be amended as follows

principal Act.

(a) for the words ''transfer of shares listed on a stock

exchange'' there shall be substituted the words ''transfer of

shares listed, or in consequence of a listing, on a stock

exchange'';

(b)

for the words ''in a collective investment scheme:''

there shall be substituted the words ''in a collective investment

scheme;''; and

(c)

the three provisos to the said paragraph shall be

deleted.

Paragraph (c) of sub-article (5) of article 5A of the

principal Act shall be substituted by the following

''(c) When a transfer to which this article applies is a

transfer of property that was acquired by the transferor in terms

of a transfer causa mortis and -

(i) the said acquisition causa mortis happened

before the 25th November 1992; or

(ii) the said acquisition causa mortis happened on

or after the 25th November 1992, and the property is

transferred by means of a judicial sale by auction,

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

transfer value.''.

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

amended as follows

(a)

in sub-paragraph (iii) of paragraph (c) thereof, for

the words ''the relevant threshold is €21,200;'' there shall be

substituted the words ''the relevant threshold is €21,200:'', and

immediately thereafter there shall be added the following new

provisos

''Provided that this sub-paragraph (iii) shall not

apply in the case of dividends arising out of shares listed

on a stock exchange recognised under the Financial

Markets Act and distributed to an individual whose

holding of such shares in a company represents less than

0.5% of the paid-up share capital of the said company

Provided also that the preceding proviso shall

only apply to distributions of dividends made out of

profits derived in the year preceding the year of

assessment 2018 or later;''; and

(b)

paragraph (w) thereof shall be substituted by the

following

''(w) the income from employment (other than

employment derived from the holding of an office of

director) of a married person who is over forty years of

age and starts in employment after having been absent

from any gainful occupation for at least five years, and

whose name was not during the said time on the

unemployment register (Parts 1 and 2) as established by

JobsPlus, and where such income does not exceed the

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

from Employment) Rules and the said person is

chargeable to tax jointly with her or his spouse at the

rates specified in article 56(1)(a)

Provided that this paragraph shall apply for a

period of five consecutive years of assessment

commencing from the basis year in which the person

started work;''.

Sub-article (1) of article 14 of the principal Act shall be Amendment of

article 14 of the

amended as follows

principal Act.

(a) in paragraph (n) thereof, for the words ''up to a

maximum of nine hundred and thirty-five Euro (€935) per

child.'' there shall be substituted the words ''up to a maximum of

nine hundred and thirty-five Euro (€935) per child;'' and

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

be added the following new paragraph

''(o) such sums in respect of risk capital as are aimed

at approximating neutrality between debt and equity

financing, as the Minister may prescribe.''.

Immediately after article 31D of the principal Act, there Addition of new

article to the

shall be added the following new article

principal Act.

'' Housing

(1) Notwithstanding any other provision of

Authority

the Income Tax Acts except for article 31B, this article

Schemes.

shall apply, in such manner as may be prescribed, where

any person who is an owner of immovable property

rents such property to another person for at least seven

years under a scheme administered by the Housing

Authority, and the said owner is registered with the

Housing Authority for this purpose and complies with

any conditions imposed by the Housing Authority.

(2) The tax chargeable in the circumstances

mentioned in sub-article (1) shall be at the rate of 5% of

the gross rental income received. Such tax shall be final

and not be available as a credit against the tax liability

of the said person or refundable to him in any way.''.

20. Paragraph (c) of sub-article (6) of article 43 of the

principal Act shall be substituted by the following

''(c) Where an individual resident in Malta is beneficially

entitled, directly or indirectly, to the profits (whether or not

distributed) of a company which has applied the provisions of

article 12(1)(u) to any of its income or gains or has applied any

deduction in terms of rules issued pursuant to article 14(1)(o) in

determining its chargeable income or gains, such individual

shall be deemed to have received, at the time that the said

company has submitted its tax return in which the said income

or gains would have been charged to tax but for the fact that it

applied the said exemption or deduction, or the last date on

which such a tax return is due to be submitted, whichever is the

earlier, so much of that income or gains as corresponds to his,

direct or indirect, entitlement to receive that income or gains by

way of dividend or other means through or from any person or

entity in any manner whatsoever and for the purpose of this

paragraph if the company would have already distributed such

income or gains or part thereof it shall be deemed that no such

distribution has been made.''.

21. Sub-article (22) of article 56 of the principal Act shall be

deleted.

PART IV

22. (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 have effect as from 7th

January, 2017.

23. The Part relating to the Schedules in the ''Arrangement of

Act'' of the principal Act shall be amended as follows

(a) for the words ''Age Pension and Carer’s Pension'' in

the third column relating to Part IV of the Second Schedule in

the said ''Arrangement of Act'', there shall be substituted the

words ''Age Pension and Carer’s Allowance'';

(b) for the words ''Disability Pension and Pension for

the Visually Impaired'' in the third column relating to Part V of

the Second Schedule in the said ''Arrangement of Act'', there

shall be substituted the words ''Severe Disability Assistance,

Disability Assistance and Assistance for the Visually Impaired'';

(c)

for the words ''Highest Rate of Disability Pension

and Pension for the Visually Impaired per week, inclusive of

any increase under the provisions of article 90A'' in the third

column relating to Part III of the Sixth Schedule in the said

''Arrangement of Act'', there shall be substituted the words

''Highest Rate of Increased Disability Assistance, Severe

Disability Assistance, Disability Assistance and Assistance for

the Visually Impaired per week, inclusive of any increase under

the provisions of article 90B'';

(d) for the words ''Highest Rate of Carer’s Pension per

week, inclusive of any increase under the provisions of article

90A'' in the third column relating to Part IV of the Sixth

Schedule in the said ''Arrangement of Act'', there shall be

substituted the words ''Highest Rate of Carer’s Allowance and

Increased Carer’s Allowance per week, inclusive of any

increase under the provisions of article 90B''; and

(e)

for the words ''Highest Rate of Allowance per week

in lieu of Age Pension, Disability Pension and Pension for the

Visually Impaired'' in the third column which refers to Part III

of the Sixth Schedule in the said ''Arrangement of Act'', there

shall be substituted the words ''Rate of Allowance per week in

lieu of Age Pension, Increased Severe Disability Assistance,

Severe Disability Assistance, Disability Assistance and

Assistance for the Visually Impaired''.

24. (a)

In the definition ''severely disabled person'' in article Amendment of

2 of the principal Act, for the words ''means a person who still has a article

principal Act.

reasonable expectancy of life and who is incapable of supporting

himself through full-time employment or self-occupation, or who will

be rendered so incapable when of age to do so, owing to a permanent

disability arising from'' there shall be substituted the words ''means a

person who still has a reasonable expectancy of life or who will be

rendered so incapable when of age to do so, owing to a permanent

disability arising from''; and

(b) in paragraph (c) thereof, the words ''Leopard’s

Syndrome; or'' shall be substituted with the words ''Leopard’s

Syndrome;'' and immediately after there shall be added the

words ''Amyotrophic Lateral Sclerosis (ALS); or''.

25. Article 16 of the principal Act shall be amended as

(a)

in paragraph (e) of sub-article (2) thereof, for the

words ''of such level.'' there shall be substituted the words ''of

such level;'', and immediately thereafter there shall be added the

following new paragraph

''(f) persons in insurable employment who terminate

their employment so as to partake of an early retirement

scheme, as may be approved by the Minister responsible

for Finance, or are prior to the said date recognized as

such by the Director, from the age of 60 until they reach

pension age.''; and

(b) paragraph (a) of sub-article (3) thereof shall be

amended as follows

(i) for the words ''or for any calendar week during

which he is entitled to a Carer’s Pension under article 68

and at any time prior to his becoming entitled to a

Carer’s Pension as aforesaid in this paragraph was

employed in insurable employment or was self-occupied

and immediately prior to his becoming entitled to such

Carer’s Pension had'' there shall be substituted the words

''or for any calendar week during which he is entitled to

a Carer’s Allowance or Increased Carer’s Allowance

under article 68 and at any time prior to his becoming

entitled to a Carer’s Allowance or Increased Carer’s

Allowance as aforesaid in this paragraph was employed

in insurable employment or was self-occupied and

immediately prior to his becoming entitled to such

Carer’s Allowance or Increased Carer’s Allowance had'';

and

(ii) for the words from ''So however that'' to the

words ''under article 30(8);'' there shall be substituted the

following

''So however that, with effect from the 5th

January 2013, the provisions of this sub-article shall

also apply to persons who are not entitled to a

Carer’s Allowance who fail to satisfy the conditions

of Part IV of the Second Schedule of this Act but

fulfil the criteria stipulated by the provisions of

article 106(a);''.

26. In sub-article (2) of article 20 of the principal Act, for the Amendment of

words ''or a Carer’s Pension under this Act'' there shall be substituted article

principal Act.

the words ''or a Carer’s Allowance under this Act''.

27. Immediately after sub-article (3) of article 23 of the Amendment of

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

principal Act.

''(4) With effect from the 1st January 2017, a person who

qualifies for an Increased Severe Disability Assistance in

accordance with the provisions of article 27, shall be eligible for

Free Medical Aid without the need to satisfy the means test as

per provisions of Part III of the Second Schedule.

(5) With effect from the 1st January 2017, any income

from gainful employment or self-occupation of the person

qualifying for a Severe Disability Assistance in accordance with

the provisions of article 27, shall not be considered for the

calculation of the income or privilege as explained in Part III of

the Second Schedule.''.

28. Article 27 of the principal Act shall be amended as Amendment of

article 27 of the

follows

principal Act.

(a) for the marginal note thereof there shall be

substituted the following

''Increased Severe Disability Assistance, Severe

Disability Assistance, Disability Assistance and

Assistance for the Visually Impaired.'';

(b) in the paragraph immediately after paragraph (c) of

sub-article (1) thereof, for the words ''shall be entitled to a

Disability Pension under this Act'' there shall be substituted the

words ''shall be entitled to a Severe Disability Assistance under

this Act''; and for the words ''and with the provisions of sub-

article (3)'' there shall be substituted the words ''and with the

provisions of sub-article (5)'';

(c)

in the paragraph immediately after paragraph (c) of

sub-article (2) thereof, for the words ''shall be entitled to a

Pension for the Visually Impaired under this Act'' there shall be

substituted the words ''shall be entitled to an Assistance for the

Visually Impaired under this Act''; and for the words ''and with

the provisions of sub-article (3)'' there shall be substituted the

words ''and with the provisions of sub-article (5)''; and

(d) sub-article (3) thereof shall be substituted by the

following new sub-articles

''(3) Save as provided for in article 96 and subject to

the other provisions of this Act, a person who -

(a) has attained the age of sixteen years; and

(b) is certified to be suffering from a mental

severe sub-normality or to be a severely disabled

person in accordance with the provisions of this Act,

or to be suffering from cerebral palsy; and

(c) satisfies the Barthel Index score 0 - 4, after

the Director will have acted in accordance with the

advice given by the multi-disciplinary panel

appointed under article 106(f); and

(d) shows to the satisfaction of the Director that

he is a citizen of Malta and normally resides in

Malta,

shall be entitled to an Increased Severe Disability

Assistance under this Act in accordance with Part III of

the Sixth Schedule.

(4) Save as provided for in article 96 and subject to

the other provisions of this Act, a person who -

(a) has attained the age of sixteen years; and

(b) is certified to be suffering from a permanent

total paralysis or permanent total severe malfunction

or permanent total disease, whether through

amputation or otherwise of one of the upper or lower

limbs; and

(c) shows to the satisfaction of the Director that

he is a citizen of Malta and normally resides in

Malta,

shall be entitled to a Disability Assistance under this

Act in accordance with Part III of the Sixth Schedule and

with the provisions of sub-article (5).

(5) (a) The rate of assistance of a person who

becomes entitled to such under sub-articles (1) or (2) or

(4) shall be such weekly amount as will bring the total

weekly means of the person with the disability,

calculated in accordance with Part V of the Second

Schedule, up to the scale rate applicable to that person,

as determined by Part III of the Sixth Schedule.

(b) Saving the provisions of article 96 and of the

second proviso to paragraph 4 of Part V of the Second

Schedule, where a married person and the spouse both

qualify for an assistance under the provisions of this

article or of article 66, any such assistance as is payable

to one of the spouses shall cease to be payable.

(c) With effect from the 1st January 2005, where a

married person qualifies for an assistance under the

provisions of this article, the applicable rate shall be that

payable in accordance with Part III of the Sixth

Schedule.

(d) With effect from the 1st January 2016, when a

person who qualifies for an assistance under sub-articles

(1) and (2) reaches the age of sixty years, the applicable

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

Schedule.''.

29. Sub-article (8) of article 30 of the principal Act shall be Amendment of

article 30 of the

principal Act.

30. Article 68 of the principal Act shall be substituted by the Substitution of

article 68 of the

principal Act.

'' Carer’s

68. (1) (a) Subject to the provisions of

Allowance and

this Act, a single person who has not yet reached

Increased

pension age in accordance with the provisions of

Carer’s

Allowance.

this Act and who proves to the satisfaction of the

Director that he is a citizen of Malta or of the

European Union and is regularly residing in

Malta, shall be entitled to a Carer’s Allowance in

accordance with sub-article (2)(a), if such person

proves to the satisfaction of the Director that he is

taking care, all by himself, on a full-time basis

and regularly of his parent or brother, sister,

grandparent, uncle, aunt, father or mother-in-law,

or brother or sister-in-law and who is living in the

same household as that of such person.

(b) Subject to the provisions of this Act, a

single or a married person who has not yet

reached pension age in accordance with the

provisions of this Act and who proves to the

satisfaction of the Director that he is a citizen of

Malta or of the European Union and is regularly

residing in Malta, shall be entitled to an Increased

Carer’s Allowance in accordance with sub-article

(2)(b), if such person proves to the satisfaction of

the Director that he is taking care, all by himself,

on a full-time basis and regularly of his spouse or

parent, brother, sister, grandparent, uncle, aunt,

father or mother-in-law, or brother or sister-in-law

and who is living in the same household as that of

such person.

(2) A person becomes entitled to -

(a) a Carer’s Allowance, if his

yearly means, calculated according to the

provisions of Part IV of the Second

Schedule, do not exceed the highest rate of a

Carer’s Allowance as specified in Part IV of

the Sixth Schedule and according to the

points referred to in sub-article (3)(i) after

the Director will have acted on the advice

given by the multi-disciplinary panel

appointed under article 106(f);

(b) an Increased Carer’s Allowance,

as specified in Part IV of the Sixth Schedule

and according to the points referred to in

sub-article (3)(ii) after the Director will

have acted in accordance with the advice

given by the multi-disciplinary panel

appointed under article 106(f).

(3) The Allowance referred to in sub-

article (2) shall be paid in the following manner

(i)

Carer’s Allowance

Barthel Index

-

(Medium

Dependency)

Mini-Mental State Examination 10 - 19

(Medium Weakening)

(ii)

Increased Carer’s Allowance

Barthel Index 0 - 8 (High Dependency)

Mini-Mental State Examination 0 - 9

(High Weakening).''.

31. In article 73 of the principal Act, for the words ''in the Amendment of

aforementioned Fourteenth Schedule.'' there shall be substituted the article

principal Act.

words ''in the aforementioned Fourteenth Schedule:'', and

immediately thereafter there shall be added the following new

proviso

''Sohowever that with effect from the 1 January 2017, the

provisions of this article are also applicable in the case of a

person who is not a head of household and who is also in an

insurable employment earning the national minimum wage.''.

Immediately after sub-article (4) of article 85 of the Amendment of

article 85 of the

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

principal Act.

''(5) Notwithstanding the provisions of sub-article (4),

with effect from January 2017, the rate due to persons who have

reached pension age according to the definition ''pension age'' in

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 shall be €150 per year whereas the rate

due to persons who have reached pension age according to the

definition ''pension age'' in 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 more than 260

social security contributions shall be €250 per year.''.

Article 90 of the principal Act shall be amended as Amendment of

article 90 of the

follows

principal Act.

(a)

for the words ''an Age Pension and a Carer’s

Pension payable under this Act'' there shall be substituted the

words ''an Age Pension, a Carer’s Allowance and an Increased

Carer’s Allowance payable under this Act''; and

(b) in paragraph (c) thereof, for the words ''shall not be

deemed to qualify for a Disability Pension or a Pension for the

Visually Impaired in terms of article 27'' there shall be

substituted the words ''shall not be deemed to qualify for an

Assistance in terms of article 27''.

Article 90B of the principal Act shall be amended as

(a) the present article shall be re-numbered as sub-

article (1) thereof; and

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

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

''(2) Without prejudice to any other provision of this

Act, whenever Government awards a cost-of-living

increase in the rate of the national minimum wage as is

payable to persons of eighteen years of age or over under

the provisions of the Employment and Industrial

Relations Act, any allowance or assistance payable

under the provisions of articles 68 and 27 shall, from

such date when such allowance or assistance is due, be

automatically increased by the full cost-of-living

increase in the case of an Increased Carer’s Allowance,

Increased Severe Disability Assistance, Severe

Disability Assistance, Assistance for the Visually

Impaired and by an amount equivalent to two-thirds of

the cost-of-living increase in the case of a Carer’s

Allowance and Disability Assistance.''.

In paragraph (b) of sub-article (2) of article 97 of the

principal Act, for the words ''a Disability Pension, a Pension for the

Visually Impaired, a Carer’s Pension'' there shall be substituted the

words ''an Increased Severe Disability Assistance, Severe Disability

Assistance, Disability Assistance, an Assistance for the Visually

Impaired, a Carer’s Allowance, Increased Carer’s Allowance''.

The proviso to article 106 of the principal Act shall be

amended as follows

(a)

in paragraph (a) thereof, for the words ''payable

under the provisions of article 30(4) and (8), a Carer’s Pension,

a Pension for the Visually Impaired, a Disability Pension'' there

shall be substituted the words ''payable under the provisions of

article 30(4), a Carer’s Allowance, Increased Carer’s

Allowance, an Assistance for the Visually Impaired, an

Increased Severe Disability Assistance, Severe Disability

Assistance, Disability Assistance'';

(b) in paragraph (f) thereof, for the words ''has not led to

the conclusive determination of the work capacity of the

applicant, as provided in the preceding paragraphs of this

proviso'' there shall be substituted the words ''has not led to the

conclusive determination of the work capacity of the applicant,

or in claims for a Carer’s Allowance and an Increased Carer’s

Allowance, according to the provisions of article 68 or in claims

for an Increased Severe Disability Assistance according to the

provisions of article 27 as provided in the preceding paragraphs

of this proviso''; and

(c)

in sub-paragraph (i) of paragraph (f) thereof, for the

words ''a psychiatrist'' there shall be substituted the words ''a

psychiatrist or a geriatrician''.

In paragraph (i) of sub-article (4) of article 108 of the Amendment of

principal Act, for the words ''a Pension for the Visually Impaired or a article

the principal

Disability Pension'' there shall be substituted the words ''an Assistance Act.

for the Visually Impaired, Increased Severe Disability Assistance,

Severe Disability Assistance or Disability Assistance''.

The Second Schedule to the principal Act shall be Amendment of

the Second

amended as follows

Schedule to the

principal Act.

(a) the heading thereof shall be substituted by the

following

''Calculation of means for the purposes of an

exemption from the payment of Class Two Contributions

and for the award of Social Assistance, Sickness

Assistance, Free Medical Aid, an Age Pension, Severe

Disability Assistance, Disability Assistance, an

Assistance for the Visually Impaired, a Carer’s

Allowance, Children’s Allowance, a Supplementary

Allowance, and a Disabled Child Allowance'';

(b) the proviso to paragraph (a) of Part III thereof shall

be amended as follows

(i) for the figure ''€9,320'' in sub-paragraph (i)

thereof, there shall be substituted the figure ''€14,000'';

and

(ii) for the figure ''€16,310'' in sub-paragraph (ii)

thereof, there shall be substituted the figure ''€23,300'';

(c)

Part IV thereof shall be amended as follows

(i) in the heading thereof, for the words ''and

Carer’s Pension'' there shall be substituted the words

''and Carer’s Allowance'';

(ii) in paragraph 1 thereof, for the words ''for the

purposes of articles 66 and 68'' there shall be substituted

the words ''for the purposes of articles 66 and 68(2)(a)'';

and for the words ''or a Carer’s Pension'' there shall be

substituted the words ''or a Carer’s Allowance''; and

(iii) in paragraph 3 thereof, for the words ''or a

Carer’s Pension'' there shall be substituted the words ''or

a Carer’s Allowance'';

(d)

Part V thereof shall be amended as follows

(i) for the heading thereof there shall be substituted

the following

''Severe Disability Assistance, Disability

Assistance and Assistance for the Visually

Impaired''; and

(ii) in paragraph 4 thereof, for the words ''for the

purposes of awarding a Disability Pension or a Pension

for the Visually Impaired'' there shall be substituted the

words ''for the purposes of awarding a Severe Disability

Assistance, Disability Assistance or an Assistance for

the Visually Impaired''.

Part I of the Fifth Schedule to the principal Act shall be

amended as follows

(a) item 9 thereof (''Miscellaneous:'') shall be re-

numbered as item 11 thereof; and

(b) immediately after item 8 thereof there shall be added

the following new items

''9. Chronic lymphedema disease

10. Fibrous Dsyplasia''.

The Sixth Schedule to the principal Act shall be amended

(a) Part III thereof shall be substituted by the following

''PART III

Highest Rate of Increased Severe Disability Assistance, Severe

Disability Assistance, Disability Assistance and Assistance for the

Visually Impaired per week, inclusive of any increase under the

provisions of article 90B

Increased Severe Disability Assistance

€120.00

Severe Disability Assistance

€102.13

Disability Assistance

€76.60

Assistance for the Visually Impaired

€102.13

''; and

(b)

Part IV thereof shall be substituted by the

following

''PART IV

Highest Rate of Carer’s Allowance and Increased Carer’s Allowance

per week inclusive of any increase under the provisions of article 90B

Highest Rate of Carer’s Allowance per week

€90.00

Highest Rate of Increased Carer’s Allowance per week

€140.00

''.

PART V

This Part amends the Malta Financial Services Authority Amendments to

Act and it shall be read and construed as one with the Malta Financial the

Malta

Financial

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

Authority Act.

principal Act".

In article 2 of the principal Act, the definition ''Consumer Amendment of

article 2 of the

Complaints Manager'' shall be deleted.

principal Act.

Sub-article (1) of article 13 of the principal Act shall be Amendment of

article 13 of the

amended as follows

principal Act.

(a)

for the words ''Directors, a Consumer Complaints

Manager and such other officers'', there shall be substituted the

words ''Directors, Deputy Directors and such other officers'';

and

(b) for the words ''the Chief Operations Officer, Directors

and the Consumer Complaints Manager'' there shall be

substituted the words ''the Chief Operations Officer, Directors

and Deputy Directors''.

Article 20 of the principal Act shall be deleted.

Sub-article (1) of article 26 of the principal Act shall be

substituted by the following

"(1) The Authority shall establish a Reserve Fund to

which the surplus for the year established in the Audited Income

Statement shall be appropriated

Provided that the said fund shall not at any time

exceed the equivalent of the Operational Expenses registered in

the preceding financial year as disclosed in the Audited

Financial Statements.".

PART VI

This Part amends the Import Duties Act and it shall be read

and construed as one with the Import Duties Act, hereinafter in this

Part referred to as "the principal Act".

In sub-article (2) of article 10 of the principal Act, for the

words "relating to the purchase, importation or sale of such goods"

there shall be substituted the words "relating to the purchase,

importation, sale, storage or processing of such goods".

Article 35 of the principal Act shall be amended as

follows

(a)

in paragraph (e) thereof, for the words "in terms of

such procedures; and" there shall be substituted the words "in

terms of such procedures;";

(b) paragraph (f) thereof shall be re-numbered as

paragraph (g); and

(c)

immediately after paragraph (e) thereof there shall

be added the following new paragraph

"(f) providing for rules relating to guarantees

required by law, which guarantees secure the payment of

any amount due; and".

In Form 13 of the Fourth Schedule to the Customs Amendment of

Regulations, and in any other legislation relating to Customs, the the

Regulations and

Department of Customs emblem shall be substituted by the following: any

legislation

relating to

"

Customs.

".

PART VII

(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 article 54 shall be deemed to have come

into force on the 1st December 2016.

The proviso to article 25A of the principal Act shall be Amendment of

article 25A of

amended as follows

the principal

Act.

(a) for the words ''the amount of premium so payable.''

there shall be substituted the words ''the amount of premium so

payable:''; and

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

be added the following new proviso

''Provided that the provisos to article 25 shall

mutatis mutandis apply to this article.''.

Article 32 of the principal Act shall be amended as

(a)

immediately after paragraph (a) of sub-article (4) of

article 32 thereof, there shall be added the following proviso

"Provided that this paragraph shall not

apply to a person who would have required a

permit by the Minister for the purposes of the

Immovable Property (Acquisition by Non-

Residents) Act had the property acquired not

been situated in a special designated area."; and

(b) immediately after the proviso to sub-article (7)

thereof, there shall be added the following new proviso

''Provided further that where one of the co-owners

dies, the provisions of this sub-article shall apply to the

transfer of an undivided share of the dwelling house from

the heirs of the deceased co-owner to the other co-owner

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

heirs of the deceased co-owner through a transfer causa

mortis and that a complete declaration 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.''.

Sub-article (2) of article 35 of the principal Act shall be

amended as follows

(a)

paragraph (i) thereof shall be amended as follows

(i) for the words "duty shall be charged at the rate

of three euro and fifty cents for every one hundred euro

or part thereof" there shall be substituted the words

"duty shall be charged at the rate of three euro and fifty

cents (€3.50) for every one hundred euro (€100) or part

thereof";

(ii) for the words "that part of the value of such

dwelling house which exceeds thirty-five thousand euro

(35,000) but not seventy thousand euro (70,000)" there

shall be substituted the words "that part of the value of

such dwelling house which exceeds thirty-five thousand

euro (€35,000) but not one hundred and fifty thousand

euro (€150,000)";

(iii) for the words "the amount of the value

chargeable at the said rate shall be such amount as is

proportionate to thirty-five thousand euro (35,000) or

that part of its value which exceeds thirty-five thousand

euro (35,000) but not seventy thousand euro (70,000) or

such greater amounts as may be prescribed as aforesaid"

there shall be substituted the words "the amount of the

value chargeable at the said rate shall be such amount as is

proportionate to thirty-five thousand euro (€35,000) or

that part of its value which exceeds thirty-five thousand

euro (€35,000) but not one hundred and fifty thousand

euro (€150,000) or such greater amounts as may be

prescribed as aforesaid"; and

(b)

paragraph (ii) thereof shall be amended as follows

(i) for the words "as represents the first seventy

thousand euro (70,000)" there shall be substituted the

words "as represents the first one hundred and fifty

thousand euro (€150,000)"; and

(ii) for the words "as is proportionate to seventy

thousand euro (70,000)" there shall be substituted the

words "as is proportionate to one hundred and fifty

thousand euro (€150,000)".

Article 47 of the principal Act shall be amended as Amendment of

article 47 of the

principal Act.

(a)

in paragraph (e) of sub-article (3) thereof

(i)

for the words ''or a company'' there shall be

substituted the words ''or a company which satisfies the

provisions of sub-article (4)(a),'';

(ii) for the words ''or intends to carry on, business,

or has, or intends to have, business interests'' there shall

be substituted the words ''or intends to carry on (within a

reasonable time frame as may be applicable), business,

or has, or intends to have (within a reasonable time

frame as may be applicable), business interests'';

(b)

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

following

''(4) A company is a company falling within sub-

article (3)(d) if

(a) more than half of its ordinary share capital,

voting rights and rights to profits are held by

(i) any person who is not resident in Malta and

who is not owned and controlled by, directly or

indirectly, nor acts on behalf of an individual or

individuals who are ordinarily resident and

domiciled in Malta, or

(ii) by a trustee of a trust the beneficiaries of

which are all persons who are not resident in Malta

and who are not owned and controlled by, directly or

indirectly, nor act on behalf of an individual or

individuals who are ordinarily resident and

domiciled in Malta; and

(b) such company has been determined by the

Commissioner as having the majority of its business

interests outside Malta.'';

(c)

sub-article (5) thereof shall be substituted by the

following

''(5) A company which is not owned and controlled

by, directly or indirectly, nor acts on behalf of an

individual or individuals who are ordinarily resident and

domiciled in Malta shall be deemed to fall within the

purport of sub-article (4).'';

(d) paragraph (b) of sub-article (7) thereof shall be

substituted by the following

''(b) none of the assets held by the company are

situated in Malta. For this purpose, the term ''assets''

shall not include marketable securities in companies

referred to in sub-article (3)(c), (d) and (e) or any other

assets in Malta held by the company for the purposes of

carrying on its business as long as the majority of the

business interests of the company are located outside

Malta.'';

(e) in the proviso to sub-article (9) thereof, for the

words ''under sub-article (3)(e).'' there shall be substituted the

words ''under sub-article (3)(e):''; and immediately thereafter

there shall be added the following new provisos

''Provided further that, without prejudice to the

powers of the Commissioner (including, for the

avoidance of doubt, that of determining at any time that

any such determination is no longer applicable due to the

non-satisfaction of any of the relevant conditions and

provisions), any determination issued in terms of

paragraphs (d) or (e) of sub-article (3) shall apply for a

term of three years, so however that any such

determination made before 1st December 2016 shall

apply until 30th November 2019

Provided also that any determination issued in

terms of paragraphs (d) or (e) of sub-article (3) may, at

the option of the applicant, be renewed for further

periods of three years. Any application for renewal shall

be submitted to the Commissioner, stating whether or

not there have been any material changes to the facts and

considerations contained in the original or previous

application, as the case may be, and the nature of any

such changes and such renewal shall not be

unreasonably withheld by the Commissioner.''; and

(f)

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

words ''of sub-article (3)(d)'' there shall be substituted the words

''of sub-article (3)(d) or sub-article (3)(e)''.

PART VIII

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

and Licensing Act, and 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) All the provisions in this Part shall be deemed to have

come into force on the 1st January, 2017.

In article 2 of the principal Act, immediately after the Amendment of

definition "invoice" there shall be added the following new definition: article

principal Act.

" "L5e vehicle" means a vehicle with three symmetrically

arranged wheels fitted with an engine having a cylinder capacity

of more than 50cm³ if of the internal combustion type and, or a

maximum design speed of more than 45 km/h;".

In paragraphs (b) and (c) of sub-article (1) of article 18 of Amendment of

the principal Act, the words "or N1 motor vehicle" shall be deleted. article

principal Act.

The First Schedule to the principal Act shall be amended

(a)

in the part entitled "Amount of tax to be paid on the

registration of motor vehicles used for the transport of goods

and other vehicles", for the words

"Category A: N1, N2 and N3 vehicles, special

purpose vehicles, tractor units and light weight three-

wheeled vehicles having the characteristic of a motor

vehicle

N1 vehicles, special purpose vehicles, tractor units

and light weight three-wheeled vehicles having the

characteristic of a motor vehicle"

there shall be substituted the words

"Category A: N1, N2 and N3 vehicles, special

purpose vehicles and tractor units

N1 vehicles, special purpose vehicles and tractor

units"; and

(b) the following provision shall be added at the end of

the First Schedule, Category A, immediately after the words "its

equivalent Euro standard"

"Where a motor vehicle, which falls under a category

to which the First Schedule of this Act applies,

registered by a person with disability has been exempted

from the payment of registration tax by means of an

order issued by the Minister in terms of article 19(2) of

this Act, no refund of the exempted registration tax shall

be due in the event that such a vehicle is transferred after

ten years from the date of registration. In the event that

the vehicle so exempted is transferred prior to the

expiration of ten years from the date of registration, the

exempted registration tax shall be refunded. The refund

due shall be calculated on the basis of the registration tax

which would have been due had the exemption not been

given discounted at the rate of ten per cent per annum to

be reckoned from the date of registration.".

The Second Schedule to the principal Act shall be

amended as follows

(a)

the following provision shall be added at the end of

the Second Schedule, Category A, immediately after the words

"its equivalent Euro standard"

"Where a motor vehicle, which falls under a category

to which the Second Schedule of this Act applies,

registered by a person with disability has been exempted

from the payment of registration tax by means of an

order issued by the Minister in terms of article 19(2) of

this Act, no refund of the exempted registration tax shall

be due in the event that such a vehicle is transferred after

ten years from the date of registration. In the event that

the vehicle so exempted is transferred prior to the

expiration of ten years from the date of registration, the

exempted registration tax shall be refunded. The refund

due shall be calculated on the basis of the registration tax

which would have been due had the exemption not been

given discounted at the rate of ten per cent per annum to

be reckoned from the date of registration."; and

(b)

the following table marked Category C

"Category C: Motor cycles

Engine capacity

Not exceeding 250cc

0%

Exceeding 250cc but not exceeding 500cc

cc x RV x 0.033%

Exceeding 500cc but not exceeding 800cc

cc x RV x 0.034%

Exceeding 800cc

cc x RV x 0.035%

"

Battery electric motor cycle

0%

shall be substituted by the following table

"Category C: Motor cycles, Motor Tricycles and Category

Motor Cycles and Motor Tricycles

Engine capacity

Not exceeding 250cc

0%

Exceeding 250cc but not exceeding 500cc

cc x RV x 0.033%

Exceeding 500cc but not exceeding 800cc

cc x RV x 0.034%

Exceeding 800cc

cc x RV x 0.035%

Battery electric motor cycle

0%

Category L5e

Rate

".

Kg x 0.35 + cc x 0.39 x €1

In the Fourth Schedule to the principal Act for the words

"9. The following annual licence fees shall be paid for

the use of goods carrying motor vehicles registered with the

Authority after the 31st December, 2009. As from the 1st

January, 2014, these licence fees shall also be paid for the use of

goods carrying motor vehicles registered prior to the 1st

January, 2010, in which case the licence fee shall be that which

corresponds to the vehicle’s year of manufacture; provided that

the said fee shall not be lower than the current fee for that

vehicle.

9.1 Goods carrying vehicles (excluding

vehicle

combinations - articulated vehicles and road trains)"

there shall be substituted the following

"9. The following annual licence fees shall be paid for

the use of goods carrying motor vehicles and Category L5e

registered with the Authority after the 31st December, 2009. As

from the 1st January, 2014, these licence fees shall also be paid

for the use of goods carrying motor vehicles registered prior to

the 1st January, 2010, in which case the licence fee shall be that

which corresponds to the vehicle’s year of manufacture;

provided that the said fee shall not be lower than the current fee

for that vehicle.

9.1 Goods carrying vehicles (excluding vehicle

combinations - articulated vehicles and road trains) and

Category L5e".

PART IX

(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 article 62 of this Part shall come into

force as from year of assessment 2018.

In the proviso to paragraph (a) of sub-article (4) of article

19 of the principal Act, for the words ''to the company’s activities in

Malta.'' there shall be substituted the words ''to the company’s

activities in Malta:'', and immediately thereafter there shall be added

the following new proviso

''Provided further that the auditor’s report mentioned in this

paragraph shall not be required for the first two accounting

periods of a newly registered company whose sole shareholders

are graduates of a Post-Secondary Institution who have set up the

new company within three years of graduating and subject to such

conditions, including the amount of turnover, as may be

prescribed.''.

PART X

(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)

the provisions of articles 66, 69, 70, 71, 72, 73, 79

and 81 shall be deemed to have come into force on the 17th

October, 2016; and

(b) the provisions of articles 68, 74 and 75 shall be

deemed to have come into force on the 1st January, 2017.

The definition ''excise officer'' in article 2 of the principal Amendment of

article 2 of the

Act shall be substituted by the following new definition

principal Act.

'' ''excise officer” means any officer of the Department of

Customs and shall also mean any other person having express or

implied power to act instead of the above mentioned Commissioner in

the execution of the provisions of this Act;''.

In article 16 of the principal Act, immediately after sub- Amendment of

regulation (1)(o), the rest of sub-article (1) shall be substituted by the article

principal Act.

following

''shall be guilty of an offence and shall for every such offence be

liable on conviction to a fine (multa) of not less than five

hundred euro (€500) and not more than twenty-five thousand

euro (€25,000)

Provided that in the case of a conviction relating to the

evasion or attempted evasion of excise duty, the offender shall

be liable to a fine (multa) equivalent to three times the excise

duty due on goods or five times the endangered duty, whichever

is the lesser, but in any case not less than six hundred euro

(€600) which fine may exceed twenty-five thousand euro

(€25,000)

Provided further that in the case of a conviction relating to

the evasion or attempted evasion of excise duty by means of an

item of excise duty found in the Seventh Schedule, the offender

shall be liable to the fine (multa) of the first proviso of this

article together with imprisonment for a term not exceeding two

years

Provided further that one-third of the fine (multa) shall be

deemed as a civil debt owed and payable to the Department of

Customs.''.

Article 16A of the principal Act shall be amended as

follows

(a)

the current article shall be re-numbered as sub-

article (1) of the said article;

(b) in sub-article (1) thereof, as re-numbered, for the

words "of goods in favour of the Government," there shall be

substituted the words "of goods in favour of the Government,

and without prejudice to sub-article (2),";

(c)

in sub-article (1) thereof, as re-numbered, for the

words "shall not be less than two hundred and fifty euro

(€250)." there shall be substituted the words "shall not be less

than two hundred and fifty euro (€250):", and immediately

thereafter there shall be added the following new provisos

"Provided that when the excise goods related to the

irregularity mentioned in this article are goods listed in

the Seventh Schedule, and the mentioned penalty is paid,

then any forfeiture contemplated in this article shall still

take effect unless the offender elects to pay also to the

Commissioner a sum equivalent to the value of the

goods seized, as determined in accordance with the

provisions of the Import Duties Act, together with the

duty, taxes and other amounts due on the goods, and also

satisfies any rules, regulations or special limitations

related to the said goods. The amounts due are also to be

paid even if the goods are to be exported

Provided also that when the excise goods related to

the irregularity mentioned in this article are goods listed

in the Eighth Schedule, and the circumstances provided

for in this article take place, then the goods shall not be

forfeited but any sum due in relation to the goods is to be

paid together with a penalty equivalent to three times the

excise duty endangered, which penalty shall not be less

than two hundred and fifty euro (€250)."; and

(d) immediately after the second proviso, as added, to

sub-regulation (1) thereof, there shall be added the following

new sub-regulation

"(2) If a person commits an irregularity after the 1st

June 2017 and the circumstances provided for in sub-

article (1) take place, and then within a period of twenty

four months from the first irregularity, the person

commits another irregularity as mentioned above and the

circumstances provided for in sub-article (1) take place

once again, the penalty due for this second irregularity

would be three times the duty evaded but not less than

two hundred and fifty euro (€250), increased by 10%. If

within the same period of twenty four months the person

commits a third irregularity or more as mentioned above,

and the circumstances provided for in sub-article (1)

take place again, the penalty due would be three times

the duty evaded but not less than two hundred and fifty

euro (€250), increased by 25%.".

The paragraph immediately after paragraph (d) of sub- Amendment of

article (1) of article 17 of the principal Act shall be substituted by the article

principal Act.

"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 article 16.".

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

the First

Schedule to the

principal Act.

(a)

in the column "First Column List of Excise Goods"

thereof, immediately after the item "Plastic sacks and bags to

the extent as shown in the relevant schedule to this Act", there

shall be added the following new items

"Toiletries and washing preparations to the extent as

shown in the relevant schedule to this Act

Construction components and other fixtures to the

extent as shown in the relevant schedule to this

Act";

(b) in the column "Second Column Relevant Schedule"

thereof, relating to the item "Toiletries and washing

preparations to the extent as shown in the relevant schedule to

this Act", there shall be added the following

"Schedule Five G"; and

(c)

in the column "Second Column Relevant Schedule"

thereof, relating to the item "Construction components and

other fixtures to the extent as shown in the relevant schedule to

this Act", there shall be added the following

"Schedule Five H".

The Third Schedule to the principal Act shall be amended

as follows

(a) for the words in the column "Rates of Excise Duty"

thereof relating to the item "Cigarettes", there shall be

substituted the following

"23.4% of the retail price plus €107 per 1000

cigarettes but not less than €165 per 1000 cigarettes";

(b) for the words in the column "Rates of Excise Duty"

thereof relating to the item "Cigars and Cigarillos", there shall

be substituted the following

"€25.24 per 1000 units";

(c) for the words in the column "Rates of Excise Duty"

thereof relating to the item "Hand-Rolling Tobacco", there shall

be substituted the following

"€122 per kg.";

(d) for the words in the column "Rates of Excise Duty"

thereof relating to the item "Other Smoking Tobacco", there

shall be substituted the following

"€122 per kg.";

(e)

in the column "Description of excise goods" thereof

for the words "Pipe Tobacco" there shall be substituted the

words "Pipe and Shisha Tobacco"; and

(f)

for the words in the column "Rates of Excise Duty"

thereof relating to the item "Pipe and Shisha Tobacco", there

shall be substituted the following

"€36.40 per kg.";

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

words "Chewing Tobacco and Snuff" shall be deleted; and

(h) in the column "Rates of Excise Duty" thereof

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

"€35.20 per Kg." shall be deleted.

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

the Fourth

Schedule to the

principal Act.

(a)

in the column "Description of excise goods" for the

"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"

there shall be substituted the words

"If used in the following maritime commercial

activities

Bunkering operations

Conveyance of passengers and goods between shore

and ocean-going vessels

Conveyance of passengers between Malta and

Comino, Gozo and Comino

Dredging operations

Cruises around the Maltese Archipelago

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";

(b)

in the column "Description of excise goods" for the

words "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

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

sulphur content not exceeding 0.1% sulphur by weight if

used for heating purposes by

State and private hospitals

State Senior Citizens’ Homes

Corradino Correctional Facility

Sports, philanthropic and religious entities so

authorised by the Minister

Bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer

Other entities so authorised by the Minister";

(c)

in the column "Description of excise goods"

immediately after 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 by

State and private hospitals

State Senior Citizens’ Homes

Corradino Correctional Facility

Sports, philanthropic and religious entities so

authorised by the Minister

Bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer

Other entities so authorised by the Minister",

there shall be added the following new 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 against a request for refund";

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

to the new 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 against a request for refund", there

shall be added the following

"€232.09 per 1000 litres";

(e)

in the column "Description of excise goods" relating

to the item "Natural gas falling within CN Codes 2711.11.00

and 2711.21.00", immediately after the words

"If used as motor fuel

If used for heating purposes"

there shall be added the following

"If used for electric power generation";

(f)

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

new item "If used for electric power generation" under the item

"Natural gas falling within CN Codes 2711.11.00 and

2711.21.00" there shall be added the following

"0";

(g)

in the column "Description of excise goods" thereof,

relating to the item "Coal and Coke", paragraph (h) shall be

substituted by the following

"(h) products falling within CN Code 3824.90.96 if

these are intended for use as heating or motor fuel;";

(h) in the column "Description of excise goods" thereof,

for the words "In addition to the taxable products listed above,

any hydrocarbon, except for peat, intended for use, offered for

sale or used for heating purposes, shall be taxed as motor fuel."

there shall be substituted the following

"In addition to the taxable products listed above, any

other hydrocarbon, except for peat, intended for use,

offered for sale or used for heating purposes, shall be

taxed at the rate for the equivalent energy product.";

(i)

in the column "Description of excise goods" under

the heading "REDUCED EXCISE DUTY RATES" for the

words "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 the purposes other than 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." there shall be substituted the following

"Petroleum products falling under CN Codes 2710

1921 to 2710 1968, and 2710 2011 to 2710 2039 used for

the purposes other than motor fuels or as heating fuels

may pay a reduced excise duty rate of €0.25 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.".

The heading of Schedule Five A to the principal Act shall

be substituted by the following

"SCHEDULE FIVE A

ALL CEMENTS".

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

the principal Act, relating to the item "Non-alcoholic beverages,

falling under CN Heading 2202, excluding products falling under CN

Codes 2202 90 91, 2202 90 95 and 2202 90 99'', for the words "€20

per 1000 litres" there shall be substituted the words "€40 per 1000

Schedule Five F to the principal Act shall be amended as Amendment of

Schedule Five F

to the principal

Act.

(a)

in the column "Description of excise goods" thereof,

for the words

"All other plastic sacks and bags (including cones) of

HS Codes 3923 21 and 3923 29 and films, sheets or

tubes of plastic of HS Headings 3917 and 3920 intended

for the 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;",

there shall be substituted the words

"All other plastic sacks and bags (including cones) of

HS Codes 3923 21 and 3923 29 and films, sheets or

tubes of plastic of HS Headings 3917 and 3920 intended

for the 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;

-

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; and

-

excluding sacks and bags of plastic of HS

Codes 3923 21 and 3923 29 purchased specifically for

the collection of non-recyclable waste.";

(b) in the column "Description of excise goods" thereof,

immediately after the item "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." there shall be added the following new

item

"Sacks and bags of plastic of HS Codes 3923 21 and

3923 29 purchased specifically for the collection of non-

recyclable waste."; u

(c)

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

new item "Sacks and bags of plastic of HS Codes 3923 21 and

3923 29 purchased specifically for the collection of non-

recyclable waste" there shall be added the following

"€425 per 100 kgs up to a maximum of €290 per

10,000 units".

Immediately after Schedule Five F to the principal Act,

there shall be added the following new Schedule

''SCHEDULE FIVE G

TOILETRIES AND WASHING PREPARATIONS

Description of excise goods

Rate of Excise Duty

Perfumes and toilet waters falling under CN €220 per 100 litres

Heading 3303

Beauty or make-up preparations and €50 per 100 litres/

preparations for the care of the skin (other than kgs

medicaments), including sunscreen or suntan

preparations;

manicure

or

pedicure

preparations falling under CN Heading 3304

excluding wipes used for the preparations of

the care of the skin falling under HS Code

3304 9900 00

Wipes used for the preparations of the care of

€3 per 100 litres/kgs

the skin falling under HS Code 3304 9900 00

Preparations for use on the hair falling under

€50 per 100 litres/

CN Heading 3305, but excluding items

kgs

falling under HS Code 3305 10 00

Shampoos falling under HS Code 3305 10 00

€3 per 100 litres

Pre-shave,

shaving

or

aftershave

€3 per 100 litres/ kgs

preparations, personal deodorants, bath

preparations,

depilatories

and

other

perfumery, cosmetic or toilet preparations,

not elsewhere specified or included; prepared

room deodorisers, whether or not perfumed

or having disinfectant properties falling

under CN Heading 3307, excluding items

falling under HS Code 3307 10 00 and HS

Code 3307 41 00

Pre-shave,

shaving

or

aftershave

€50 per 100 litres/

preparations, personal deodorants, bath

kgs

preparations,

depilatories

and

other

perfumery, cosmetic or toilet preparations,

not elsewhere specified or included; prepared

room deodorisers, whether or not perfumed

or having disinfectant properties falling

under HS Code 3307 10 00 and HS Code

3307 41 00

Soap; organic surface-active products and

€3 per 100 litres/ kgs

preparations for use as soap, in the form of

bars, cakes, moulded pieces or shapes,

whether or not containing soap; organic

surface-active products and preparations for

washing the skin, in the form of liquid or

cream and put up for retail sale, whether or

not containing soap; paper, wadding, felt and

non-wovens, impregnated, coated or covered

with soap or detergent falling under CN

Heading 3401

''.

Immediately after the new Schedule Five G to the principal Addition of new

Schedule Five H

Act, there shall be added the following new Schedule

to the principal

Act.

''SCHEDULE FIVE H

CONSTRUCTION COMPONENTS

AND OTHER FIXTURES

Description of excise goods

Rate of Excise Duty

Prefabricated structural concrete components €25.60 per 1000 kgs

for building or civil engineering falling under

HS Code 6810 91 00, excluding prefabricated

structural concrete components for building

or civil engineering falling under HS Code

6810 91 00 manufactured from cement

already taxed under Schedule Five A of this

Act and bars and rods of iron, or non-alloy

steel, already taxed under Schedule Five H of

this Act

Unglazed ceramic flags and paving, hearth or €7.50 per 1000 kgs

wall tiles; unglazed ceramic mozaic cubes

and the like, whether or not on a backing

falling under CN Heading 6907 and glazed

ceramic flags and paving, hearth or wall tiles;

glazed ceramic mozaic cubes and the like,

whether or not on a backing falling under CN

Heading 6908

Glass falling under CN Heading 7005 and HS €16 per 1000 kgs

Codes 7006 00 10, 7006 00 90, 7007 19 10,

7007 1920, 7007 19 80, 7007 29 00, 7008

0020, 7008 0081 and 7008 0089.

Bars and rods, hot rolled, in regularly wound €30 per 1000 kgs

coils, of iron or non-alloy steel falling under

CN Heading 7213, excluding items falling

under HS Codes 7213 10 00, 7213 91 10 and

7213 91 49, and other bars and rods, of iron or

non-alloy steel, not further worked than

forged, hot rolled, hot drawn or hot extruded,

but including those twisted after rolling falling

under CN Heading 7214, excluding HS Code

7214 20 00.

Bars and rods, hot-rolled, in irregularly €5 per 1000 kgs

wound coils of iron or non-alloy steel, with

indentations, ribs, grooves or other

deformations produced during the rolling

process falling under HS Code 7213 10 00

Bars and rods, hot-rolled, in irregularly €15 per 1000 kgs

wound coils of iron or non-alloy steel, falling

under HS Codes 7213 91 10 and 7213 91 49

and other bars and rods of iron or non-alloy

steel, not further worked than forged, hot

rolled, hot-drawn or hot-extruded, but

including those twisted after rolling, falling

under HS Code 7214 20 00

Angles, shapes and sections of iron or non- €50 per 1000 kgs

alloy steel falling under CN Heading 7216

Grill, netting and fencing, welded at the €30 per 1000 kgs

intersection, of wire with a maximum cross-

sectional dimension of 3mm or more and

having a mesh size of 100cm² or more falling

under HS Codes 7314 20 10, 7314 20 90 and

7314 39 00

''.

In regulation 13 of Part A of the Sixth Schedule to the Amendment of

principal Act, immediately after paragraph (4) thereof there shall be Part

Sixth Schedule

added the following new paragraph

to the principal

Act.

''(5) The band, stamp, tags and band, of the excise duty, as the

case may be, shall be affixed on the excise goods by no later than five

days from the date of when the band, stamp, tags or band were

bought.''.

Part B of the Sixth Schedule to the principal Act shall be Amendment of

Part B of the

amended as follows

Sixth Schedule

to the principal

Act.

(a) in regulation 8 thereof, immediately after the words

''as they are released for consumption” there shall be added the

words “and it shall be paid by no later than the last Sunday of

the following month.''; and

(b)

in regulation 12 thereof immediately after

paragraph (3) there shall be added the following new paragraph

''(4) The band or stamp shall be affixed to the

container by not later than five days after it was

bought.''.

In regulation 6 of Part C of the Sixth Schedule to the Amendment of

principal Act immediately after paragraph (2) thereof, there shall be Part

Sixth Schedule

added the following new paragraph

to the principal

Act.

''(3) The band or stamp shall be affixed to the container by

not later than five days after it was bought.''.

Part D of the Sixth Schedule to the principal Act shall be

amended as follows

(a)

in regulation 3 thereof, immediately after the

definition ''the Act'' there shall be added the following new

definition

'' ''heating'' and ''heating purposes'' mean heat

generated from gas oils classified within HS Code

2710.19.43 and 2710.19.48, or within 2710.20.11 and

2710.20.19 with a sulphur content of not more than 0.1%

sulphur by weight, when these gas oils are used to heat

buildings, pools, commercial ovens, incinerators and for

industrial purposes;'';

(b) regulation 8 thereof shall be substituted by the

following

''8. All imported petroleum oil shall be landed from

the importing vessel under Customs supervision and when

imported in bulk shall be conveyed through approved

pipelines to the storage tanks which are calibrated as

specified in regulation 7 or otherwise measured to the

satisfaction of the Commissioner.'';

(c)

in sub-regulation (1) of regulation 17 thereof, for the

words ''falling within HS Codes 2710.19.41.00, 2710.19.45.00

and 2710.19.49.00 and kerosene falling within HS Codes

2710.19.25.00 when sold'' there shall be substituted the words

''falling within HS Codes 2710.19.43 to 2710.19.48 or

2710.20.11 to 2710.20.19 and kerosene falling within HS Codes

2710.19.21 to 2710.19.25 when sold'';

(d) in sub-paragraph (i) of paragraph (a) of sub-

regulation (2) of regulation 17 thereof, for the words ''for gas

oils, excluding gas oils intended to be used for heating

purposes -'' there shall be substituted the words

''for gas oils, excluding gas oils intended to be used

for heating purposes by

state and private hospitals,

state senior citizens’ homes,

Corradino Correctional Facility,

sports, philanthropic and religious entities so

authorised by the Minister,

bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer, and

other entities authorised by the Minister'';

(e) in sub-paragraph (ii) of paragraph (a) of sub-

regulation (2) of regulation 17 thereof, for the words ''for gas

oils intended to be used for heating purposes and kerosene -''

there shall be substituted the words

''for gas oils intended to be used for heating purposes

by

state and private hospitals,

state senior citizens’ homes,

Corradino Correctional Facility,

sports, philanthropic and religious entities so

authorised by the Minister,

bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer, and

other entities authorised by the Minister

and kerosene -'';

(f)

in sub-paragraph (i) of paragraph (a) of sub-

regulation (2) of regulation 17 thereof, for the words ''for gas

oils, excluding gas oils intended to be used for heating

purposes -'' there shall be substituted the following

''for gas oils, excluding gas oils intended to be used

for heating purposes by

state and private hospitals,

state senior citizens’ homes,

Corradino Correctional Facility,

sports, philanthropic and religious entities so

authorised by the Minister,

bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer, and

other entities authorised by the Minister'';

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

regulation (2) of regulation 17 thereof, for the words ''for gas

oils intended to be used for heating purposes and kerosene -''

there shall be substituted the words

''for gas oils intended to be used for heating purposes

by

state and private hospitals,

state senior citizens’ homes,

Corradino Correctional Facility,

sports, philanthropic and religious entities so

authorised by the Minister,

bakeries up to the maximum amount of litres per

month required by the bakery as certified by a

mechanical engineer, and

other entities authorised by the Minister

and kerosene -''; and

(h) in sub-regulation (4) of regulation 33 thereof, for the

words ''shall not repaid back'' there shall be substituted the

words ''shall not be repaid back''.

In regulation 12 of Part F of the Sixth Schedule to the

principal Act, immediately after paragraph (3) thereof, there shall be

added the following new paragraph

''(4) The band or stamp shall be affixed to the container by

not later than five days after it was bought.''.

Immediately after the Sixth Schedule to the principal Act

there shall be added the following two new Schedules

''SEVENTH SCHEDULE

(Article 16)

Alcohol and alcoholic beverages regulated by the

Second Schedule to this Act;

Manufactured tobacco regulated by the Third

Schedule to this Act;

Energy products regulated by the Fourth Schedule to

this Act; and

Ammunition cartridges regulated by Schedule Five

C to this Act.

Immediately after sub-regulation (3) of regulation 8 of the Amendment to

Excise Duty (Goods Imported by Persons Travelling from Third the

(Goods

Countries) Regulations there shall be added the following new sub- Imported

Persons

Travelling from

Third Countries)

Regulations.

"(4) Excise duty shall not be due on the total of 4 litres

still wine.".

PART XI

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

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

(a)

the provisions of article 84 on the 17th October,

2016; and

(b)

the provisions of article 85 on the 1st January, 2017.

In the First Schedule to the principal Act, the following

items shall be deleted

DESCRIPTION

ECO-

CONTRIBUTION

EMPTY CARBOYS, BOTTLES, FLASKS, JARS, AND OTHER CONTAINERS

MADE OF PLASTIC, GLASS OR METAL, UNDER THE FOLLOWING

Articles for the conveyance or packing of beverages

€0.02

Articles for the conveyance or packing of beverages

€0.02

Cans of aluminium for the conveyance or packing

of beverages

€0.02

";

" TOILETRIES AND WASHING PREPARATIONS, UNDER THE FOLLOWING

Organic surface-active agents (other than soap);

surface-active preparations, washing preparations

(including auxiliary washing preparations) and

cleaning preparations, whether or not containing

soap, other than those of heading 3401, not

including preparations of heading 3402 20 or of

heading 3402 90

€0.12

Organic surface-active agents (other than soap);

surface-active preparations, washing preparations

(including auxiliary washing preparations) and

cleaning preparations, whether or not containing

soap, other than those of heading 3401, carried

under heading 3402 20 or heading 3402 90

€0.02

";

" TABLEWARE AND KITCHENWARE, OF PLASTICS

3924 10 00 Tableware and kitchenware (per 50 pieces or

part thereof)

€0.02

" PACKAGING, OF PLASTICS

3923 10 00 Clamshells, with a hinged lid, of expanded

polystyrene and all other expandable plastic

materials

€0.12

" MATTRESSES AND ARTICLES OF BEDDING

9404 21

Mattress, of cellular rubber or plastics, whether

or not covered

€6.99

9404 29

Mattress, of other materials

€6.99

9404 30

Sleeping bags

€2.33

9404 90

Other articles of bedding, excluding pillows

€2.33

" OIL FILTERS, UNDER THE FOLLOWING HEADING

8421 23

Oil or fuel filters for internal combustion engines

€0.12

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

TOILETRIES AND WASHING PREPARATIONS, UNDER THE FOLLOWING

HEADINGS

Perfumes and toilet waters

€0.12

Beauty or make-up preparations and preparations

for the care of the skin (other than medicaments),

including sunscreen or suntan preparations;

manicure or pedicure preparations. But excluding

unscented nursery powder packed in cartons of a

weight not exceeding 70 grams and hand and

body lotion in containers not exceeding 50 ml

€0.12

3305 10 00 Shampoos, in containers exceeding 50 ml

€0.05

Preparations for use on the hair, but excluding

items falling under heading 3305 10 00

€0.12

Preparations for oral or dental hygiene,

including denture fixative pastes and powders;

yarn used to clean between the teeth (dental

floss), in individual retail packages

€0.05

Pre-shave, shaving or aftershave preparations,

personal deodorants, bath preparations, depilatories

a n d o t h e r p e r f u m e r y, c o s m e t i c o r t o i l e t

preparations, not elsewhere specified or included;

prepared room deodorisers, whether or not

perfumed or having disinfectant properties. But

excluding bath and shower gel in containers not

exceeding 50 ml

€0.12

".

" BATTERIES AND ACCUMULATORS, UNDER THE FOLLOWING HEADINGS

Primary cells and primary batteries, excluding

batteries used in

i) hearing aids;

ii) cochlear implants; and

iii) cardiac pacemakers

€0.06

Electric accumulators, whether or not rectangular

(including square) not exceeding 35 grams in

weight

€0.06

Electric accumulators, whether or not rectangular

(including square) exceeding 35 grams in weight

€1.63

".

PART XII

This Part amends the Arbiter for Financial Services Act, and

it shall be read and construed as one with the Arbiter for Financial

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

In the definition ''financial services provider'' in article 2 of

the principal Act, for the words ''has offered its financial services in

Malta.'' there shall be substituted the words ''has offered its financial

services in and, or from Malta.''.

In sub-paragraph (iv) of paragraph (c) in sub-article (3) of

article 26 of the principal Act, for the words ''and the date on which the

Arbiter’s decision is made;'' there shall be substituted the words ''until

the date of payment;''.

Article 33 of the principal Act shall be amended as

follows

(a) in paragraph (g) thereof, for the words ''to specify

the place or places at which the Arbiter is required to make

available copies of its findings, decisions and any report that the

Arbiter is required to prepare; and'' there shall be substituted the

words ''to specify the place or places at which the Arbiter is

required to make available copies of its findings, decisions and

any report that the Arbiter is required to prepare;'';

(b) in paragraph (h) thereof, for the words ''to give

better effect to any of the provisions of this Act, and for the

better enforcement thereof.'' there shall be substituted the words

''to give better effect to any of the provisions of this Act, and for

the better enforcement thereof; and''; and

(c) immediately after paragraph (h) thereof, there shall

be added the following new paragraph

''(i) to make regulations to transpose, implement

and give effect to the provisions and requirements of

Directives, Regulations and any other legislative

measures of the European Union requiring transposition

and, or implementation, as they may be amended from

time to time, including any implementing measures that

have been or may be issued thereunder.''.

Immediately after article 33 of the principal Act, there Addition of new

article to the

shall be added the following new article

principal Act.

'' Designation

34. The Minister shall be vested with

of authority

authority for the purposes of Directive 2013/11/EU

for the

of the European Parliament and of the Council on

purposes of

Directive

alternative dispute resolution for consumer

2013/11/EU.

disputes to appoint the ADR entity for financial

services as defined therein.''.

Passed by the House of Representatives at Sitting No. 503

of the 5th April, 2017.

A NĠLU F ARRUGIA

Speaker

J OSANNE P ARIS

Acting Clerk of the House of

Representatives

€4.68