ACT No. XVIII of 2021 AN ACT to implement Budget Measures for the Financial Year 2021 and other administrative measures.

I assent.

(L.S.)

GEORGE VELLA

President

16th April, 2021

ACT No. XVIII of 2021

AN ACT to implement Budget Measures for the Financial Year 2021

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, 2021.

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

force of this

force on the 1st January, 2021.

Part.

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

as is assigned to it in article 2 of the Public Finance Management Act, Cap. 601.

but does not include proceeds from loans.

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

Malta may raise, by way of loan, a sum of money not exceeding one raise loan.

billion and one hundred million euro (€1,100,000,000).

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

Finance and Employment is hereby authorised to raise such loans under

the provisions of the Government Borrowing and Management of Cap. 575.

Public Debt Act, on such terms and conditions as the said Minister may

approve.

Any money borrowed under the authority of this Part shall be Purpose.

appropriated and applied for the purpose of

(a) meeting excess expenditure over revenue incurred in

the Consolidated Fund during the year 2021; and

(b) redeeming registered stocks which shall be due for

redemption during the year 2021; and

(c)

contributing funds in the sinking funds; 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

AMENDMENTS TO THE CUSTOMS ORDINANCE

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".

In sub-article (2) of article 3 of the Ordinance, immediately

after the words "master shall" there shall be added the words "on

conviction".

Sub-article (1) of article 6 shall be amended as follows

(a) in paragraph (a) thereof, the words "shall make due

report of such vessel to the port authority" shall be substituted by

the words "shall inform the port authority about the vessel";

(b) in paragraph (b) thereof, the words "shall also make

due report of such ladened goods to the port authority" shall be

substituted by the words "shall inform the port authority about

such ladened goods"; and

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

added the following new paragraph

"(c) 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

Commissioner, as the Minister may by regulations prescribe,

not later than the moment that the vessel berths, moors or

anchors in Maltese territorial waters. This obligation shall

not apply when the vessel has already made due report to the

port authority electronically. Information given under

paragraph (a) or (b) does not fulfil the obligation to make a

due report under this paragraph.".

Article 62 of the Ordinance shall be amended as follows

(a) the proviso to paragraph (m) thereof shall be

substituted by the following new proviso

"Provided that a person who makes an incorrect

declaration and requests the Commissioner in writing to

amend it

(i) before the Commissioner informs the

person that the details of the customs declaration are

not correct; and

(ii) (aa) during the period when it is not yet

known, in the systems relating to the processing of

customs declarations, whether manual or electronic, if

there is going to be control of the goods; or

(bb) within ten (10) working days from

the date of the release of the goods, which

goods were released without control; and

(iii) such amendment does not tend to make

the declaration applicable to other goods, other than

those which were originally declared, in the sense

that the only amendment that may take place in the

declaration is one (1) or more amendments from

those listed in the Third Schedule,

that person shall be deemed not to have committed the

offence under this paragraph; or"; and

(b) in the proviso to paragraph (r) thereof, the words from

"Provided that a person who makes an incorrect declaration" till

the words "such person shall be deemed not to have committed an

offence under this paragraph," shall be substituted by the

following new proviso

"Provided that a person who makes an incorrect

declaration and requests the Commissioner in writing to

amend it

(i) before the Commissioner informs that

person that the details in the customs declaration are

not correct; and

(ii) (aa) during the period when it is not yet

known, in the systems relating to the processing of

customs declarations, whether manual or electronic,

if there is going to be control of the goods; or

(bb) within ten (10) working days from

the date of the release of the goods, which

goods were released without control; and

(iii) such amendment does not tend to make

the declaration applicable to other goods, other than

those which were originally declared, in the sense

that the only amendment that may take place in the

declaration is one (1) or more amendments from

those listed in the Third Schedule,

that person shall be deemed not to have committed the

offence under this paragraph,".

The second proviso to article 62A of the Ordinance, shall be

substituted by the following new proviso

"Provided also that, in the circumstances mentioned in

paragraphs (a), (b) and (c) aforementioned, the person who makes

an incorrect declaration and requests the Commissioner in writing

to amend it

(i) before the Commissioner notifies the person

that the details in the customs declaration are not correct;

and

(ii) (aa) during the period when it is not yet

known, in the systems relating to the processing of customs

declarations, whether manual or electronic, if there is

going to be control of the goods; or

(bb) within ten (10) working days from the

date of release of the goods, which goods were

released without control; and

(iii) such amendment does not tend to make the

declaration applicable to other goods, other than those

which were originally declared, in the sense that the only

amendment that may take place in the declaration is one (1)

or more amendments from those listed in the Third

Schedule,

that person shall be deemed not to have committed the offence

under this article.".

Immediately after article 88 of the Ordinance there shall be

added the following new article

89. (1) If in any Court judgment, whether of a

civil or a criminal nature, the Court releases in favour

of a person objects that are seized by the Commissioner,

and the person fails to collect those objects from

Customs within sixty (60) days from the date of

judgment, the Commissioner may send a registered

letter or leave a letter at the person’s last known address

and impose a time limit of sixty (60) days from the date

of the letter, within which the person shall collect the

objects from the Commissioner. If the person fails to

collect the objects from the Commissioner within the

given time limit, which time limit may be extended on

the request of the person concerned for valid reasons, the

objects become the property of the Commissioner.

(2) If the letter is not notified in a way specified in

sub-article (1), the Commissioner shall publish a notice

in the Gazette with the content of the letter and if the

person does not collect the objects from Customs within

sixty (60) days from publication, the objects become the

property of the Commissioner.

(3) The provisions of sub-articles (1) and (2) also

apply in circumstances where the Commissioner returns

the objects that were withheld by him under any

provision of the law but the person fails to collect

them.".

Immediately after the Second Schedule to the Ordinance there Addition of new

Third Schedule

shall be added the following new Schedule

to the

Ordinance.

"THIRD SCHEDULE

(Article 62 and Article 62A)

The amendments that may be made in the declaration, as

provided in paragraph (iii) of the proviso to paragraph (m) of

article 62, in paragraph (iii) of the proviso to paragraph (r) of

article 62 and in paragraph (iii) of the second proviso to article

62A, are only those which amend

1. The origin of the good.

2. The freight of the good.

3. The constituent material of the good.

4. The insurance of the good.

Any other amendment in the declaration shall be deemed to tend

to make the declaration applicable to other goods, other than those

originally declared.".

PART III

AMENDMENTS TO THE INCOME TAX ACT

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".

In article 2 of the principal Act the definition "incapacitated

person" shall be deleted.

In paragraph (c) of sub-article (5) of article 5 of the principal

Act, the words "The period of residence includes the physical

occupation of the premises and any absences from Malta such as on

account of foreign employment, illness, holiday or study." shall be

substituted by the words "The period of residence includes the physical

occupation of the premises and any absences from Malta such as on

account of foreign employment, holiday or study as well as any absences

due to illness, or care in a hospital or home for the elderly, provided that

the premises in question are not being used or employed for any other

purpose during such absence.".

In the last proviso to sub-paragraph (1) of paragraph (u) of

sub-article (1) of article 12 of the principal Act, the words "under article

5(1)(b);" shall be substituted by the words "under article 5(1)(b):" and

immediately thereafter, there shall be added the following new proviso

"Provided further that the exemption contemplated by this

paragraph shall not apply to income derived from a participating

holding in a body of persons resident for tax purposes in a

jurisdiction that is included in the EU list of non-cooperative

jurisdictions for a minimum period of three (3) months during the

year immediately preceding the year of assessment unless it is

proved to the satisfaction of the Commissioner that the said body

of persons maintains sufficient significant people functions in that

jurisdiction as is commensurate with the type and extent of the

activity carried on in that jurisdiction and the income earned

therefrom. Where such three (3) months are consecutive and fall in

two (2) subsequent consecutive basis years, the exemption shall

not apply in respect of any such income derived in any one (1) of

the two (2) years;".

In sub-paragraph (ii) of paragraph (h) of article 26 of the

principal Act, the words "that person owns, directly or indirectly, more

than 10% of the ordinary share capital or voting rights of the person not

resident in Malta." shall be substituted by the words "that person owns,

directly or indirectly, more than 10% of the ordinary share capital or

voting rights of the person not resident in Malta;" and immediately

thereafter, there shall be added the following new paragraph

"(i) any payment the making of which constitutes a

criminal offence or, in the case of a payment made outside Malta,

would constitute a criminal offence if made in Malta.".

Immediately after article 31E of the principal Act there shall Addition of new

article 31F to

be added the following new article

the principal

Act.

(1) Notwithstanding any other provision of

the Income Tax Acts, the provisions of this article shall

apply to royalties derived on or after 1 January 2021 by

an individual in his capacity as author of a qualifying

literary work by virtue of his title to the copyright on

that work conferred by the Copyright Act.

(2) The tax on the royalties to which this article

applies shall be chargeable, at the option of the

individual who derives those royalties, at the rate of

fifteen cents (€0.15) on every euro of the gross amount

of the royalties. Such tax shall be final and no set-off or

refund shall be granted to any person in respect of the

tax so charged.

(3) The option referred to in sub-article (2) shall be

exercised by means of the submission of a notice to the

Commissioner and the payment of the tax calculated in

accordance with that sub-article by not later than the

30th of April of the relative year of assessment, or such

other date as may be prescribed, on such form and in

such manner as the Commissioner may approve.

(4) An individual who, in any year, derives

royalties to which this article applies may only exercise

the option referred to in sub-article (2) in respect of the

full amount of those royalties and an option that refers

only to a part of those royalties shall be invalid.

(5) When an individual exercises the option

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

option refers shall be deemed to constitute separate

chargeable income and shall not form part of the total

income of that individual and the said individual shall

not be required to declare such royalties in any return

made pursuant to the Income Tax Acts except as

provided in this article.

(6) In this article

(a) the terms "author" and "ISBN" have

the meanings assigned to them in the National

Book Council (Establishment) Order; and

(b)

"qualifying literary work" means a

publication which bears an ISBN and which is a

novel, story, poetical work, text book, treatise,

history, biography, encyclopaedia or dictionary

that is eligible for copyright in terms of the

Copyright Act.".

19. Immediately after article 51 of the principal Act there shall be

added the following new article

The Minister responsible for finance may make

rules in relation to transfer pricing generally and may,

in particular by such rules, provide for the

d et erm in at io n o f t he arm ’s le ng t h pr ici ng of a

transaction or a series of transactions, any adjustments

in relation thereto and advance pricing agreements.".

PART IV

AMENDMENTS TO THE SOCIAL SECURITY ACT

20. 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".

21. In the proviso to the definition "widow" of article 2 of the

principal Act, the words "means the surviving spouse, whether a widow

or a widower, of a married couple who immediately prior to

widowhood was married to the deceased spouse and had a legal right to

be maintained by the other spouse, and in relation to an actual widow,

wherever it appears, husband shall include wife." shall be substituted

by the words "means

(a) the surviving spouse, whether a widow or a

widower, of a married couple who immediately prior to

widowhood was married to the deceased spouse and

had a legal right to be maintained by the other spouse;

(b) surviving cohabitant who immediately prior to

the death of the other cohabitant was in a cohabitation

registered under the provisions of the Cohabitation Act;

(c) surviving partner who immediately prior to the

death of the other partner was in a civil union registered

under the provisions of the Civil Unions Act; and

(d) persons who prove to the satisfaction of the

Director, by providing the necessary documentation,

t ha t t h ey h av e b e e n l i v i n g t o g e t he r i n s i m i l a r

circumstances to marriage, civil union or cohabitation

for at least ten (10) years immediately prior to the death

of one (1) of the couple living in similar circumstances

to marriage, civil union or cohabitation and that the

marriage, civil union or cohabitation was not contracted

and registered because of such death of one (1) of the

couple, which death occurred between 1st January 2017

and 31st December 2020, and in relation to an actual

widow, wherever it appears, husband shall include

wife.".

22. Sub-article (3) of article 27 of the principal Act shall be Amendment of

article 27 of the

amended as follows

principal Act.

(a) in paragraph (b) thereof, immediately after the words

"cerebral palsy" there shall be added the words "and absolutely

cannot work"; and

(b) in the second proviso to paragraph (c) thereof, the

words "106(f); and" shall be substituted by the words "106(f)

or" and immediately thereafter, there shall be added the

following new provisos

" P r o v i de d f u rt h e r t h a t , n o t wi t h s t an d i n g t h e

provisions of this paragraph (c), with effect from 1st

January 2021, a person who satisfies the Barthel Index

score 0 - 9, after the Director shall have acted in

accordance with the advice given by the multi-

disciplinary panel appointed under article 106(f): or

Provided further that, with effect from 1st January

2021, if the person achieves a score of thirteen (13) or

more in accordance with Table 10 of the Impairment

Tables Regulations, after the Director shall have acted in

accordance with the advice given by the multi-

disciplinary panel appointed under article 106(f); and".

23. Article 68 of the principal Act shall be amended as follows

Amendment of

article 68 of the

principal Act.

(a) the marginal note thereof shall be substituted by the

following new marginal note "Carer’s Allowance and Increased

Carer’s Allowance and Carer’s Grant"; and

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

thereof, there shall be added the following new paragraphs

"(c) Subject to the provisions of this Act, with effect

from 1st January 2021, a single or a married person who

has reached pension age and not in receipt of a pension,

benefit, assistance or allowance under the provisions of

this Act, and certified medically fit 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 or an Increased

Carer’s Allowance in accordance with paragraphs (a) and

(b) of sub-article (2), 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,

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.

(d) Subject to the provisions of this Act, with effect

from 1st January 2021, a parent who is not in employment

or self-occupation and has not yet reached pensionable age

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

Grant of three hundred euro (€300) annually, if such parent

proves to the satisfaction of the Director that he is taking

care, all by himself, on a full-time basis and regularly of a

child in receipt of an Increased Severe Disability

Assistance under the provisions of this Act.".

24. Sub-article (7) of article 85 of the principal Act, shall be

renumbered as sub-article (8) thereof and immediately after sub-article

(6) thereof, there shall be added the following new sub-article

"(7) Notwithstanding the provisions of sub-articles (4),

(5) and (6), with effect from 1st January 2021, the rate due to

persons who have reached pension age according to the

definition ''pension age'' in article 2, who have retired from

employment and are not entitled to a Contributory Pension, but

have paid between fifty (50) and two-hundred and fifty-nine

(259) social security contributions shall be two-hundred and fifty

euro (€250) per year, whereas the rate due to persons who have

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

article 2, who have retired from employment and are not entitled

to a Contributory Pension, but have paid more than two-hundred

and sixty (260) social security contributions shall be three-

hundred and fifty euro (€350) per year

Notwithstanding the provisions of sub-article (6),

with effect from 1st January 2020, the rate due as provided for in

sub-article (6) shall not cease to be paid even when the person

reaches the age of seventy-five (75) years.".

25. In paragraph (c) of the proviso to item 2 of the Eleventh Amendment of

Schedule to the principal Act, the words "Increased National Minimum the

Schedule to the

Pension." shall be substituted by the words "Increased National principal Act.

Minimum Pension;" and immediately thereafter, there shall be added

the following new paragraph

"(d) with effect from the 1st January 2021, a person born

before the 31st December 1961, and is not eligible to the

National Minimum Pension due to the average of contributions

paid after attaining the age of nineteen (19), there shall be added

the contributions paid prior to the attainment of age nineteen

(19), and if and when the minimum contribution requirements

are precisely reached, a reduced payment of the National

Minimum Pension, resulting from such minimum, is granted in

accordance with the provisions of this Act.".

PART V

AMENDMENTS TO THE DUTY ON

DOCUMENTS AND TRANSFERS ACT

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

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

Documents and

Documents and Transfers Act, hereinafter in this Part referred to as "the Transfers

principal Act".

(2) All the provisions of this Part, except those which amend

articles 2, 32, 32C, 35 and 42 of the principal Act, shall be deemed to

have come into force on the 1 st January, 2021.

(3) The provisions of this Part which amend articles 32, 32C and

35(2), except that which amends article 35(2)(iii) of the principal Act

shall be deemed to have come into force on the 20th October 2020.

(4) The provisions of this Part which amend article 2 and sub-

articles (1)(b) and (2)(iii) of article 35 of the principal Act, shall be

deemed to have come into force on the 5th June 2020.

(5) The provisions of this Part which amend article 42 of the

principal Act shall be deemed to have come into force on the 28th June

2019.

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

Amendment of

article 2 of the

principal Act.

(a)

immediately after the definition "body of persons"

thereof, there shall be added the following new definition

" "cohabitant" means a person in a cohabitation

enrolled by means of a public deed under the

Cohabitation Act;";

(b) the definition "document" thereof shall be substituted

by the following new definition

" "document" includes a policy of insurance, a

b i ll o f s ale , a n otari al d eed , a s chedul e of

redemption of ground rent filed in court, and a

judgment, decree or order of any court or other

lawful authority whereby any immovable or any

real right over an immovable is transferred;"; and

(c) immediately after the definition "signature" thereof,

there shall be added the following new definition

" "spouse" includes a partner registered as being

in a civil union;".

28. In sub-article (4) of article 32 of the principal Act, the words

"one hundred and seventy-five thousand euro (€175,000)" shall be

substituted by the words "two hundred thousand euro (€200,000)"

wherever they occur.

29. In article 32C of the principal Act, the words "two hundred

thousand euro (€200,000)" shall be substituted by the words "two

hundred and fifty thousand euro (€250,000)" wherever they occur.

30. Article 35 of the principal Act, shall be amended by the

following

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

immediately after the words "surviving spouse" there shall be

added the words "or cohabitant";

(b) in sub-article (2) thereof, the words "one hundred and

seventy-five thousand euro (€175,000)" shall be substituted by

the words "two hundred thousand euro (€200,000)" wherever

they occur;

(c) in paragraph (iii) of sub-article (2) thereof,

immediately after the words "surviving spouse" there shall be

added the words "or cohabitant";

(d)

sub-paragraph (c) of paragraph (v) of sub-article (2)

thereof shall be substituted by the following new sub-paragraph

"(c) the said dwelling house was the ordinary

residence of the person from whom the transfer

originates,"; and

(e) immediately after sub-article (7) thereof, there shall

be added the following new sub-article

"(8) When the person from whom the transfer causa

mortis originates is hospitalized or residing in an old

people’s home at the time of the transfer, the ordinary

residence occupied by that person before being hospitalized

or going to reside in an old people’s home shall be

considered as that person’s ordinary residence for the

purposes of this article.".

31. Article 42 of the principal Act shall be amended as follows

Amendment of

article 42 of the

principal Act.

(a) in paragraph (ii) of the proviso to paragraph (b) of

sub-article (1) thereof, the words "group of companies;" shall be

substituted by the words "group of companies," and immediately

thereafter, there shall be added the words "or the exchange of a

partnership interest for shares from one company to another

where the company receiving the shares and the company whose

shares are being exchanged are companies forming part of the

same group of companies;";

(b) in paragraph (iii) of the proviso to paragraph (b) of

sub-article (1) thereof, the words "group of companies:" shall be

substituted by the words "group of companies," and immediately

thereafter, there shall be added the words "or the transfer of a

partnership interest for consideration from a company or

partnership to another company or partnership, where the

transferor and the transferee form part of the same group of

companies, or where any or both of them are partnerships, would

have been considered to form part of the same group if they had

been a company or companies:"; and

(c) in the second proviso to paragraph (iii) of the proviso

to paragraph (b) of sub-article (1) thereof, the words "Financial

Markets Act." shall be substituted by the words "Financial

Markets Act;" and immediately thereafter, there shall be added

the words

"For the purpose of the above provisos to

paragraph (b)

(i) "company" shall include a

"partnership", and references to the transfer,

acquisition or disposals of marketable

securities shall include the transfer,

acquisition or disposals of an interest in a

partnership;

(ii) "property company" shall include

"property partnership" and both these terms

shall have the same meaning assigned to

them in article 2(1) of the Income Tax Act,

but the provisos to the said definitions shall

not apply;

(iii) "group of companies" shall be

applied in the case of partnerships mutatis

mutandis as if the partnership had been a

company;

(iv) references to a company’s

ordinary share capital, voting rights and rights

to profits shall include a partnership’s capital,

voting rights and rights to profits;".

32. In the proviso to sub-article (1) of article 51 of the principal

Act, the words "and in the case of transfers referred to in article 32(3)

with the exclusion of transfers of transferable securities mentioned in

article 32(3)" shall be deleted.

33. Article 52 of the principal Act shall be amended as follows

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

following

"(1) When the Commissioner is satisfied that the

document whereby any immovable or any real right over

an immovable is transferred, or in a declaration of a

transfer causa mortis made in accordance with article 33, is

less than eighty-five per centum (85%) of the real value or

consideration as established by the Commissioner, or is

less than the consideration that results to the Commissioner

to have been actually paid, or when a declaration that ought

to be made in terms of article 33 has not been made, he

shall proceed to determine by order in writing the amount

of duty chargeable on the difference between the value or

consideration declared and the value or consideration of

the immovable as established or as results to the

Commissioner to have been actually paid or the duty that

would have been payable, as the case may be, and shall

raise an assessment accordingly

Provided that, when a declaration has not been

made as aforesaid, nothing in this sub-article shall be

construed as exempting the transferee causa mortis from

any obligation to make the relative declaration in

accordance with article 33 but any duty paid following an

assessment shall also be taken into account in any other

declaration made subsequent thereto

Provided further that, when a declaration has

not been made as aforesaid the Commissioner may not

exercise his powers under this article after the lapse of

thirty (30) years from the happening of the transfer causa

mortis.";

(b) in sub-article (2) thereof, the words "duty paid on the

deed" shall be substituted by the words "duty paid on the

transfer"; and

(c) in paragraph (a) of sub-article (4) thereof, the words

"in a deed of transfer" shall be substituted by the words "in a

document of transfer" and the words "the deed of transfer" shall

be substituted by the words "the document of transfer".

PART VI

AMENDMENTS TO THE MOTOR VEHICLES REGISTRATION

AND LICENSING ACT

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

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

Vehicles

Vehicles Registration and Licensing Act , hereinafter in this Part Registration and

Licensing Act.

referred to as "the principal Act".

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

into force on the 1st January, 2021.

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

Amendment of

article 2 of the

principal Act.

(a) immediately after the definition "national holidays"

thereof, there shall be added the following new definition

" "New European Driving Cycle (NEDC)" means a

driving cycle designed, inter alia, to assess the emission

levels of car engines;";

(b) in the definition "vintage vehicle classification

committee" thereof, the words "and three members" shall be

substituted by the words ", a secretary and six (6) members"; and

(c) in paragraph (c) of the definition of "vintage vehicle

classification committee" thereof, the words "if applicable." shall

be substituted by the words "if applicable;" and immediately

thereafter, there shall be added the following new definition

" "Worldwide Harmonized Light Vehicle Test

Procedure (WLTP)" means a global, harmonized standard

for the measurement of, inter alia, CO 2 emissions in

traditional and hybrid cars which was developed by the

United Nations Economic Commission for Europe to

replace the New European Driving Cycle (NEDC) as the

European vehicle homologation procedure.".

36. Article 8 of the principal Act, shall be amended as follows

(a) in sub-article (4) thereof, the words from "M1 motor

vehicles" till the words "public holidays." shall be substituted by

the words "M1 motor vehicles with CO2 emission levels equal to

or higher than two-hundred (200) according to NEDC standard

or two-hundred and twenty (220) or higher according to WLTP

standard (and having an emission level equivalent to the latest

European Standard or latest European Standard minus one or

latest European Standard minus two) and motor cycles with an

engine capacity equal to or higher than eight-hundred and one

(801cc) which are to be registered for the first time with the

Authority in terms of this Act may be registered to be used on the

road in Malta solely and exclusively on Fridays as from 18.00hrs

onwards, Saturdays, Sundays, national holidays and other public

holidays.";

(b) in sub-article (6) thereof, immediately after the

words "other than" there shall be added the words "Fridays as

from 18.00hrs onwards,";

(c) in sub-article (7) thereof, immediately after the

words "only to" there shall be added the words "Fridays as from

18.00hrs onwards,"; and

(d) immediately after sub-article (10) thereof, there shall

be added the following new sub-articles

"(11) In the determination of the CO2 emission levels

of any motor vehicle, the combined level of carbon dioxide

standard shall apply.

(12) Whenever a discrepancy may arise between the

applicable registration tax and, or the applicable circulation

licence fee relative to any vehicle as a result of any

difference between the computation of such tax and, or fee

consequent to the application of the NEDC standard or the

WLTP standard, the Authority shall apply such correctory

measures as may be necessary in order to establish a

uniform rate of tax or fee irrespective of the applicable

NEDC or WLTP standard and to cancel out the discrepancy

which would otherwise result.".

37. Article 8A of the principal Act shall be renumbered as article Renumeration

8B of the principal Act and immediately after article 8 of the principal of

the principal

Act, there shall be added the following new article

Act and addition

of new article

8A to the

8A. (1) All the owners of M1 motor vehicles as principal Act.

well as motor cycles which are already registered with

the Authority for use on the road in Malta may apply

with the Authority in order to convert the licensing

regime of their vehicle for use on the road in Malta

solely and exclusively on Fridays as from 18.00hrs

onwards, Saturdays, Sundays, national holidays and

other public holidays.

(2) The application shall be submitted by means of

such form and according to such procedures as may be

established by the Authority from time to time.

(3) The circulation licence fee payable in respect of

motor vehicles, including motor cycles, whose licensing

regime is converted in terms of sub-article (1) shall be

calculated at thirty-five per cent (35%) of the rate

specified in the Fourth Schedule.

(4) No refund of the registration tax, or any part

thereof, paid upon the registration of the vehicle for use

on the road in Malta may be claimed in respect of any

motor vehicle, including motor cycle, upon conversion

of its licensing regime in terms of sub-article (1).

(5) All motor vehicles and motor cycles whose

licensing regime is converted in terms of sub-article (1)

shall be kept in a garage and may not be used nor parked

on the road in Malta on any day other than Fridays as

from 18.00hrs onwards, Saturdays, Sundays, national

holidays and other public holidays.

(6) The owner of any motor vehicle or motor cycle

whose licensing regime is converted in terms of sub-

article (1) may apply with the Authority, on such form

and according to such procedures as may be established

by the Authority from time to time, in order for the use in

the road of such motor vehicle or motor cycle not to

remain limited only to Fridays as from 18.00 hrs

onwards, Saturdays, Sundays, national holidays and

other public holidays. In such an event, the applicant

shall be obliged to pay a sum equivalent to the

circulation licence fee at the full rate specified in the

Fourth Schedule for the period from the date when such

application is accepted until the date of renewal of the

circulation licence fee less the sum paid at the reduced

rate established in sub-article (3).".

38. In paragraph (i) of sub-article (1) of article 21 of the principal

Act, the words "solely and exclusively on Saturdays," shall be

substituted by the words "solely and exclusively on Friday as from

18.00hrs onwards, Saturdays,".

39. Article 25 of the principal Act shall be amended as follows

(a) in sub-article (22) thereof, the words "shall apply."

shall be substituted by the words "shall apply:" and immediately

thereafter, there shall be added the following new provisos

"Provided that, in the event that, upon the renewal of

its circulation licence after having undergone a vehicle

roadworthiness test, it results that a vintage vehicle has

registered three-thousand kilometres (3,000 km) or more

on its odometer in one (1) year since the last renewal of its

circulation licence, or an average of three-thousand

kilometres (3,000 km) or more per year with regard to such

vehicles which undergo a vehicle roadworthiness test once

every two (2) years, then, in addition to the administrative

fee established in the Fourth Schedule, the owner of the

said vehicle shall also be obliged to pay the circulation

licence fee established in the Fourth Schedule for such year

or years during which the said vehicle had registered three

thousand kilometres (3,000 km) or more on its odometer in

one (1) year or an average of three thousand kilometres

(3,000 km) or more per year with regard to such vehicles

which undergo a vehicle roadworthiness test once every

two (2) years

Provided that, nevertheless, such vehicle shall not

lose its status as a vintage vehicle and shall continue to pay

solely the administration fee established in the Fourth

Schedule unless, upon renewal of the circulation licence, it

results that the owner thereof shall also be obliged to pay

the circulation licence fee established in the Fourth

Schedule as a result of the fact that such vintage vehicle

has registered three thousand kilometres (3,000 km) or

more in one (1) year or an average of three thousand

kilometres (3,000 km) or more per year if it is a vehicle

which undergoes a road worthiness test once every two (2)

years."; and

(b) immediately after sub-article (22) thereof there shall

be added the following new sub-article

"(23) Motor cycles which have been classified as

vintage by the vintage vehicle classification committee

shall continue to be exempt from the payment of a

circulation licence fee and shall only be subject to the

payment of the administrative fee established in the Fourth

Schedule irrespective of any mileage considerations.".

40. In the First Schedule to the principal Act, the Table with the Amendment of

heading "Euro Standard Table for Registration Purposes indicating the

Schedule to the

Year of registration and/or manufacture of the vehicle" shall be principal Act.

substituted by the following new Table

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

Manufacture of Vehicle

Reference

Up

Mass/

Latest

to

Euro

Euro

Euro

Mass in

Euro

Euro

4/IV

5/V

6/VI

Service

Standard

3/III

(kg)

pre

Class 1

(0

-

-

-

Euro 6

-

onwards

1305kg)

pre

-

Class 2

Authorised

3,500

(1306

-

-

-

Euro 6

-

Mass

Kg

1760kg)

pre

Class 3

(1761

-

-

-

Euro 6

-

2610kg)

pre

3,501 -

Authorised

-

-

Euro 6

12,000

-

onwards

pre

12,001

Authorised

-

-

Euro 6

>

-

onwards

".

41. The Second Schedule to the principal Act shall be amended as

(a) immediately after the words from "Category A:" to

the words "and length of the vehicle):" thereof and prior to the

tables, there shall be added the words "Under Category A, CO 2

emissions data are measured according to NEDC standard";

(b) immediately prior to the table with the headings

"Length" and "Rates" thereof, there shall be added the following

"Where the registration tax calculated for the same

vehicle according to the values stipulated under Category

AA results to be higher than the registration tax payable

when calculated according to the values stipulated under

Category A, the registration tax payable when calculated

according to the values stipulated under Category A shall

apply.

Category AA: M1 motor vehicles (including autogas

vehicles, vehicles to be registered to be used as taxicars,

hired or leased vehicles and chauffeur driven vehicles),

other than those vehicles classified under Category H,

whether new or used (rates based on the CO2 and length of

the vehicle).

Under Category AA, CO 2 emissions data are

measured according to WLTP standard

Petrol or Diesel Engine

CO₂

Latest Euro Standard

0g/km - 120g/km

CO₂ x RV x 0.040%

121g/km - 140g/km

CO₂ x RV x 0.045%

141g/km -150g/km

CO₂ x RV x 0.050%

151g/km - 160g/km

CO₂ x RV x 0.060%

161g/km - 190g/km

CO₂ x RV x 0.070%

191g/km - 230g/km

CO₂ x RV x 0.100%

231g/km - 260g/km

CO₂ x RV x 0.110%

More than 260g/km

CO₂ x RV x 0.143%

"; and

(c) item (6) of the part entitled "Tax rate formula"

thereof, shall be substituted by the following

"(6) For M1 motor vehicles with CO2 emission

levels equal to or higher than two-hundred (200) according

to NEDC standard or two-hundred and twenty (220) or

higher according to WLTP standard (and having an

emission level equivalent to the latest European Standard

or latest European Standard minus one (1) or latest

European Standard minus two (2)) and motor cycles with

an engine capacity equal to or higher than eight-hundred

and one (801cc) which are to be registered for use on the

road in Malta solely and exclusively on Fridays as from

18.00hrs onwards, Saturdays, Sundays, national holidays

and other public holidays, the rate of registration tax

payable shall be forty per cent (40%) of the full rate

payable in terms of this Schedule. A minimum level of

registration tax equal to two-thousand euro (€2,000) for

M1 vehicles and one-thousand euro (€1,000) for motor

cycles shall be applicable to both new and used vehicles

being registered in accordance with article 8(4).".

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

the Fourth

Schedule to the

principal Act.

(a)

item 1 thereof shall be renumbered as item 1A;

(b) in item 1A thereof, as renumbered, immediately after

the words from "Annual Circulation Licence fees" till the words

"registered prior to the 1st January, 2010." and prior to the tables,

there shall be added the words "Under Category 1A, CO 2

emissions data are measured according to NEDC standard";

(c) the last paragraph of item 1A thereof, as

renumbered, featuring subsequent to the tables, shall be

substituted by the following

"Where a vehicle has been converted to run on

autogas, the annual circulation licence fee shall be

automatically reduced by ten percent (10%).

1B. Annual circulation licence fees for new M1

(passenger vehicles) registered as per the Second Schedule

Category AA on or after 1 st January, 2021.

Under Category 1B, the CO 2 emissions data are

measured according to WLTP standard

Petrol and Diesel

Engines

Year

0g/km - 125g/km

100 100 100 100 100 125 138 151

126g/km up to 175g/km

125 125 125 125 125 153 166 181

176g/km up to 200g/km

140 140 140 140 140 170 185 202

201g/km up to 225g/km

160 160 160 160 160 195 213 232

226g/km up to 250g/km

205 205 205 205 205 250 273 297

251g/km up to 275g/km

275 275 275 275 275 338 369 403

276g/km up to 300g/km

375 375 375 375 375 463 506 554

More than 300g/km

525 525 525 525 525 650 713 781

14+

Where a vehicle has been converted to run on

autogas, the annual circulation licence fee shall be

automatically reduced by ten percent (10%).";

(d) in item 2 thereof, immediately after the tables, there

shall be added the words "Where a vehicle has been converted to

run on autogas, the annual circulation licence fee shall be

automatically reduced by ten percent (10%).";

(e) the tables in item 3 thereof, shall be substituted by

the following new table

€

€

€

€

€

€

€

€

€

€

€

€

€

";

(f)

item 4 thereof shall be substituted by the following

"4. Annual circulation Licence fees for motor

cycles and quad bikes registered before the 1 st January,

Engine

capacity

€

€

€

€

€

€

€

€

€

€

€

€

€

exceeding

but

exceeding

126cc but

not

exceeding

250cc

251cc but

not

exceeding

500cc

501cc but

not

exceeding

800cc

Exceeding

800cc

Battery/

electric

motorcycle

Quad bikes

Year

19+

Engine

capacity

€

€

€

€

€

€

€

Not

exceeding

50cc

51cc but

not

exceeding

125cc

126cc but

not

exceeding

250cc

251cc but

not

exceeding

500cc

501cc but

not

exceeding

800cc

Exceeding

800cc

Battery/

electric

motorcycle

Quad bikes

";

(g)

item 6 thereof, shall be substituted by the following

"6. Subject to the provisions of article 25(22), for

the private use of vintage motor vehicles (including motor

cycles) with an age of thirty (30) years from date of

manufacture, certified as authentic by the vintage vehicle

classification committee..................................................0";

(h) in item 8.2 thereof, immediately after the table,

there shall be added the following

"Where a vehicle has been converted to run on

autogas, the annual circulation licence fee shall be

automatically reduced by ten percent (10%).";

(i) in item 9.2.2 thereof, immediately after the tables,

there shall be added the following

"Where a vehicle has been converted to run on

autogas, the annual circulation licence fee shall be

automatically reduced by ten percent (10%)."; and

(j) in item 10 thereof, immediately after the table, there

shall be added the following

"Where a vehicle has been converted to run on

autogas, the annual circulation licence fee shall be

automatically reduced by ten percent (10%).".

PART VII

AMENDMENT TO THE INCOME TAX MANAGEMENT ACT

43. This Part amends the Income Tax Management Act and it shall Amendment to

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

Management

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

Act.

44. In sub-article (1) of article 10A of the principal Act, the words Amendment of

"not being less than thirty days," shall be substituted by the words "not article

the principal

being less than twenty (20) days,".

Act.

45. In sub-article (4) of article 13 of the principal Act, the words Amendment of

"that year of assessment." shall be substituted by the words "that year of article

principal Act.

assessment:" and immediately thereafter, there shall be added the

following new proviso

"Provided that, this sub-article shall not apply when

a further return is filed with the Commissioner for the

purposes of implementing an agreement reached

pursuant to a Mutual Agreement Procedure in terms of

an arrangement in terms of article 76 of the Income Tax

Act including Convention 90/436/EEC of 23 July 1990

on the elimination of double taxation in connection

with the adjustment of profits of associated

enterprises.".

46. Article 17 of the principal Act shall be deleted.

PART VIII

AMENDMENTS TO THE EXCISE DUTY ACT

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

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

Part referred to as "the principal Act".

(2) (a) paragraph (b) of the English version only, of the

provision of this Part relating to the article which amends article 2 of

the principal Act, shall come into force on the 1st January 2022;

(b) paragraphs (a), (b) and (c) of the provision of this

Part relating to the article which amends the Second Schedule to

the principal Act, shall come into force on such date or dates as

the Minister responsible for customs may establish by notice in

the Gazette, which date shall be the 1st January 2022 or

thereafter and paragraphs (d), (e), (f), (g) and (h) of the provision

of this Part relating to the article which amends the Second

Schedule to the principal Act, shall come into force on the 1st

January 2022;

(c) the provision of this Part relating to the article which

amends the Fourth Schedule to the principal Act, shall come into

force on the 1st June 2021; and

(d) paragraphs (h) and (i) of the provision of this Part

relating to the article which amends the Sixth Schedule to the

principal Act, shall come into force on the 1st January 2022.

48. In the principal Act, the words "Article 79 of Regulation (EEC)

No. 2913/92 as amended or substituted" and the words "Article 79 of

Regulation (EEC) No. 2913/92" shall be substituted by the words

"Article 201 of Regulation (EU) No. 952/2013", wherever they occur.

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

Amendment of

article 2 of the

principal Act.

(a) the definition "excise goods" thereof shall be

substituted by the following new definition

" "excise goods" means any goods of a class or

description as listed in the First Schedule, excluding

tobacco which is not listed in the Third Schedule;"; and

(b) immediately after the definition "importation of

excise goods" thereof, there shall be added the following new

definitions

" "independent small brewery" and "birrerija

indipendenti u żgħira" mean, for the purpose of reduced

rates, a brewery which is legally and economically

independent of any other brewery, which uses premises

situated physically apart from those of any other brewery

and does not operate under licence. However, where two

(2) or more small breweries cooperate, and their combined

annual production does not exceed two hundred thousand

(200,000) hectolitre, those breweries may be treated as a

single independent small brewery;

"independent small wine producer" and "produttur tal-

inbid indipendenti u żgħir" mean, for the purpose of reduced

rates, a wine producer which is legally and economically

independent of any other wine producer, which uses

premises situated physically apart from those of any other

wine producer and does not operate under licence. However,

where two (2) or more small wine producers cooperate, and

their combined annual production does not exceed one

thousand (1,000) hectolitre or twenty thousand (20,000)

hectolitre, as appropriate, those wine producers may be

treated as a single independent small wine producer;".

50. Article 16 of the principal Act shall be amended as follows

Amendment of

article 16 of the

principal Act.

(a) paragraph (i) of sub-article (1) thereof shall be

substituted by the following new paragraph

''(i) makes or gives or submits or is instrumental in

the making or the giving of any declaration, document or

information to the Commissioner, which to his knowledge

is false in any detail

Provided that a person who makes an incorrect

declaration and requests the Commissioner in writing to

amend it

(i) before the Commissioner informs the

person that the particulars of the customs declaration

are not correct; and

(ii) (aa) during the period when it is not yet

established, in the systems relating to the processing

of customs declarations, whether manual or

electronic, if there is going to be control of the goods;

or

(bb) within ten (10) working days from

the date of release of the goods, which goods

were released without control; and

(iii) such amendment does not tend to make

the declaration applicable to other goods, other than

those which were originally declared, in the sense

that the only amendment that may take place in the

declaration is one (1) or more amendments from

those listed in the Ninth Schedule,

that person shall be deemed not to have committed the

offence under this paragraph; or'';

(b) paragraph (p) of sub-article (1) thereof, shall be

substituted by the following new paragraph

"(p) stores and, or offers for sale containers of

alcohol or wine to which there is affixed an excise stamp

that was already affixed to another alcohol or wine

container; or";

(c) immediately after paragraph (p) of sub-article (1)

thereof, there shall be added the following new paragraphs

''(q) imports for the purpose of sale or stores for the

purpose of sale or prepares for the purpose of sale or offers

for sale or offers for free water-pipe tobacco (also known

as shisha tobacco) when not authorised as a registered

consignor, registered consignee or an authorised

warehouse keeper

Provided that whoever shows that he has

acquired water-pipe tobacco from a registered consignor,

registered consignee or an authorised warehouse keeper

shall be deemed not to have committed a crime; or

(r) stores for the purpose of sale or prepares for the

purpose of sale or offers for the purpose of sale or offers

for free, water-pipe tobacco (also known as shisha tobacco)

while the tobacco is neither in its box, packet or container

with the band or stamp still affixed to it, nor is it in the

water-pipe itself; or

(s) is a wholesaler of tobacco, a distributor of

tobacco or is a first retail outlet of tobacco and is not

authorised or registered in the system of Track and Trace;

or

(t) imports or brings into Malta, or has in his

possession, or disposes of, tobacco which is not listed in the

Third Schedule, without the permission of the

Commissioner,'';

(d) immediately after the third proviso to sub-article (1)

thereof, there shall be added the following new proviso

''Provided further that in the case of importation or

bringing into Malta or possession or disposal of tobacco that

is not listed in the Third Schedule, the offender shall be

liable, upon conviction, to a fine (multa) equivalent to twice

the value of the tobacco:'';

(e) in the fifth proviso to sub-article (1) thereof, the

words "two years" shall be substituted by the words "three (3)

years"; and

(f) immediately after sub-article (6) thereof, there shall

be added the following new sub-article

''(7) Any person who negligently makes or gives or

submits or causes to be made or given any declaration,

document or information to a Customs official which is

false in any detail shall be liable, on conviction, for every

such offence, to a fine (multa) equivalent to three (3) times

the duty endangered, but not less than three-hundred and

fifty euro (€350)

Provided that a person who makes an incorrect

declaration and requests the Commissioner in writing to

amend it

(i) before the Commissioner informs the

person that the particulars of the customs declaration

are not correct; and

(ii) (aa) during the period when it is not yet

established, in the systems relating to the processing

of customs declarations, whether manual or

electronic, if there is going to be control of the goods;

or

(bb) within ten (10) working days from

the date of release of the goods, which goods

were released without control; and

(iii) such amendment does not tend to make

the declaration applicable to other goods, other than

those which were originally declared, in the sense

that the only amendment that may take place in the

declaration is one (1) or more amendments from

those listed in the Ninth Schedule,

that person shall be deemed not to have committed the

offence under this paragraph.''.

51. Immediately after the second proviso to sub-article (1) of

article 16A of the principal Act, there shall be added the following new

proviso

"Provided also that, when the goods in respect of which the

irregularity, mentioned in this article, has been committed, are

tobacco that is not listed in the Third Schedule, there shall be

paid a penalty equivalent to one per cent (1%) of the value of the

tobacco but not less than one-hundred euro (€100) and the

forfeiture contemplated in this article shall also take place:".

Immediately after sub-article (6) of article 17 of the principal

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

"(7) Notwithstanding the provisions of sub-article (1),

tobacco that is not listed in the Third Schedule that is imported or

brought into Malta or found in Malta without the permission of

the Commissioner shall be forfeited, together with all the other

objects that are found packed with, or, used in concealing it, and

sub-articles (2), (3), (4), (5) and (6) shall also apply to this case,

and the person who commits this offence shall also be liable to

the penalties established in article 16.".

The Second Schedule to the principal Act shall be amended as

follows

(a) in the first column beneath the heading "Description

of excise goods" in the title "Wine of Fresh Grapes" thereof,

items 1 and 2 shall be renumbered as items 2 and 3 respectively;

(b) in the first column beneath the heading "Description

of excise goods" in the title "Wine of Fresh Grapes" thereof,

immediately before item 2 as renumbered, there shall be added

the following new item

"1. If produced by independent small wine

producers which produce on average less than twenty-

thousand (20,000) hl of wine per year.";

(c) in the second column beneath the heading "Rate of

Excise Duty" in the title "Wine of Fresh Grapes" in line with the

row of item 1 thereof, there shall be added the words "the rate

established by an act of parliament or by regulations as applicable,

that shall have effect as of 1st January 2022 or after";

(d) in the first column beneath the heading "Description

of excise goods" in the title "Wine of Fresh Grapes" thereof, item

3 as renumbered, shall be substituted by the following

"3. The term "sparkling wine" covers all products

falling within CN codes 2204 10, 2204 21 06, 2204 21 07,

2204 21 08, 2204 21 09, 2204 29 10 and 2205 which

– are contained in bottles with "mushroom

stoppers" held in place by ties or fastenings, or they

have an excess pressure due to carbon dioxide in

solution of three (3) bar or more;

– have an actual alcoholic strength by volume

exceeding one point two per cent (1.2%) vol., but not

exceeding fifteen per cent (15%) vol., provided that

the alcohol contained in the finished product is

entirely of fermented origin.";

(e) in the first column beneath the heading "Description

of excise goods" in the title "Fermented Beverages" thereof,

immediately after item 2, there shall be added the following new

item

"3. The term "other sparkling fermented

beverages" covers all products falling within CN codes

2206 00 31 and 2206 00 39 as well as products falling

within CN codes 2204 10, 2204 21 06, 2204 21 07, 2204 21

08, 2204 21 09, 2204 29 10 and 2205 excluding still wine

and sparkling wine which

– are contained in bottles with "mushroom

stoppers" held in place by ties or fastenings, or they

have an excess pressure due to carbon dioxide in

solution of three (3) bar or more;

– have an actual alcoholic strength by volume

exceeding one point two per cent (1.2%) vol., but not

exceeding thirteen per cent (13%) vol.;

– have an actual alcoholic strength by volume

exceeding thirteen per cent (13%) vol., but not

exceeding fifteen per cent (15%) vol., provided that

the alcohol contained in the product is entirely of

fermented origin.";

(f) in the first column beneath the heading "Description

of excise goods" in the title "Exemptions" thereof, sub-item (b)

of item (1), shall be substituted by the following

"b. when used as part of the manufacturing process

of any product not for human consumption, provided the

alcohol has been denatured in accordance with the

requirements of any Member State for the given use.

This exemption shall apply when such denatured

alcohol

– has been incorporated into the product not for

human consumption; or

– is used for maintenance and cleaning of the

manufacturing equipment used for this particular

manufacturing process;";

(g) in the first column beneath the heading "Description

of excise goods" in the title "Exemptions" thereof, sub-item (d)

of item (1), shall be substituted by the following

"d. when used in the production of medicines

referred to in Directives 2001/82/EC and 2001/83/ EC;";

(h) in the first column beneath the heading "Description

of excise goods" in the title "Exemptions" thereof, in sub-item

(e) of item (2) the words "excise duty." shall be substituted by the

words "excise duty;" and immediately thereafter, there shall be

added the following new sub-item

"f. in the manufacture of food supplements defined

by Directive 2002/46/EC of the European Parliament and

of the Council containing ethyl alcohol, if the unit packet

of the food supplement released for consumption does not

exceed 0,15 litres and food supplements are placed on the

market pursuant to Article 10 of Directive 2002/46/EC.".

In the first column beneath the heading "Description of excise Amendment of

goods" in the title "Gas Oil falling within CN Codes 2710.19.31," of the

Schedule to the

the Fourth Schedule to the principal Act, the words "If used in the principal Act.

following maritime commercial activity: - Inland Navigation between

Malta and Gozo by vessels of a tonnage of 3,500 tons or more If used

for electric power generation If used for fishing purposes as laid down

by Department of Fisheries If used by rescue vessels, or vessels which

render assistance for rescue purposes at sea", including the words and

digits that appear alongside them in the second column under the

heading "Rate of Excise Duty" shall be substituted by the following

new Table

"

If used in the following maritime commercial

activity

-

Inland Navigation between Malta

and Gozo by vessels of a tonnage of 3,500

tons or more;

-

Inland Navigation between Malta

and Gozo by vessels in line with Port Notice

No TM/PYD/PN/02/2021.

If used for electric power generation.

If used for fishing purposes as laid down by

Department of Fisheries.

If used by rescue vessels, or vessels which render

assistance for rescue purposes at sea.

".

The Sixth Schedule to the principal Act, shall be amended by Amendment of

the Sixth

the following

Schedule to the

principal Act.

(a) regulation 13 of Part A thereof shall be amended by

the following

(i)

sub-regulation (6) thereof shall be substituted

by the following new sub-regulation

"(6) The band, excise stamp, tag or band as

the case may be, shall be affixed to the excisable

good not later than five (5) days from when the band,

excise stamp, tag or band is purchased, except in the

case of bands, excise stamps, tag or band which

should be affixed by an authorised warehouse

keeper."; and

(ii) immediately after sub-regulation (6) thereof

there shall be added the following new sub-regulations

"(7) (a) Every person who fails to affix the

band, excise stamp, tag or band within five (5) days

from when it is purchased, except for an authorised

warehouse keeper, shall be liable, on conviction, to a

fine (multa) of one-hundred euro (€100) and the

Court shall also order the forfeiture of the bands,

excise stamps, excise tags or bands that were not

affixed in the time frame given. In addition to this,

the forfeiture of the excise goods themselves shall

also take place according to law, as applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands, excise stamps,

excise tags or bands not affixed within the

given time, may, if the offender admits, refrain

from instituting proceedings in terms of this

Act and impose a penalty equivalent to one-

hundred euro (€100). In addition to this, the

forfeiture of the excise goods themselves shall

also take place according to law, as applicable.

(8) (a) Every authorised warehouse keeper

who takes out from the tax warehouse excise goods

on which the band, excise stamp, tag or band has not

been affixed according to law, shall be liable, on

conviction, to a fine (multa) of one-hundred euro

(€100) and the Court shall also order the forfeiture of

bands, excise stamps, excise tags or bands that had to

be affixed to those goods. In addition to this, the

forfeiture of the excise goods themselves shall also

take place according to law, as applicable.

(b)

In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands, excise stamps,

excise tags or bands that had to be affixed to the

excise goods, may, if the offender admits,

refrain from instituting proceedings in terms of

this Act and impose a penalty equivalent to

one-hundred euro (€100). In addition to this,

the forfeiture of the excise goods themselves

shall also take place according to law, as

applicable.

(9) (a) Every person who has in his

possession bands, excise stamps, excise tags or bands

that are not affixed after five (5) days from purchase

have elapsed, except in the case of an authorised

warehouse keeper, shall be liable, on conviction, to a

fine (multa) of two-hundred and fifty euro (€250) and

the Court shall order the forfeiture of these bands,

excise stamps, excise tags or bands. In addition to

this, the forfeiture of the excise goods themselves

shall also take place according to law, as applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands, excise stamps,

excise tags or bands that remained unaffixed,

may, if the offender admits, refrain from

instituting proceedings in terms of this Act and

impose a penalty equivalent to two-hundred

and fifty euro (€250). In addition to this, the

forfeiture of the excise goods themselves shall

also take place according to law, as

applicable.";

(b) sub-regulation (2) of regulation 17 of Part A thereof

shall be substituted by the following new sub-regulation

"(2) Authorised warehouse keepers are exempt from

duty in respect of losses occurring under suspension

arrangements, which are attributable to fortuitous events or

force majeure established by the Commissioner, but they

are not exempt from duty on losses occurring under

suspension arrangements which are attributable to theft.

They are also exempt, under suspension arrangements,

from duty in respect of losses inherent in the nature of the

products during production or processing, storage and

transport. The Commissioner shall lay down the conditions

under which these exemptions shall be granted.";

(c) regulation 12 of Part B thereof shall be amended by

the following

(i) sub-regulation (5) thereof shall be substituted

by the following new sub-regulation

"(5) The band or excise stamp shall be affixed

to the container not later than five (5) days from

when it is purchased, except in the case of a band or

excise stamp which should be affixed by an

authorised warehouse keeper."; and

(ii) immediately after sub-regulation (5) thereof

there shall be added the following new sub-regulations

"(6) (a) Any person who fails to affix a

band or excise stamp within five (5) days from when

it is purchased, except for an authorised warehouse

keeper, shall, on conviction, be liable to a fine

(multa) of one-hundred euro (€100) and the Court

shall also order the forfeiture of the bands or excise

stamps that were not affixed within the given time. In

addition to this, the forfeiture of ethyl alcohol itself

shall also take place according to the law, as

applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps not

affixed within the time given, may, if the

offender admits, refrain from instituting

proceedings in terms of this Act and impose a

penalty equivalent to one-hundred euro (€100).

In addition to this, the forfeiture of the ethyl

alcohol itself shall also take place according to

law, as applicable.

(7) (a) Every authorised tax warehouse

keeper who takes out of the tax warehouse ethyl

alcohol on which a band or excise stamp has not been

affixed according to law, shall, on conviction, be

liable to a fine (multa) of one-hundred euro (€100)

and the Court shall also order the forfeiture of the

bands or excise stamps that had to be affixed to those

goods. In addition to this, the forfeiture of the ethyl

alcohol itself shall also take place according to law,

as applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps

that had to be affixed to the ethyl alcohol, may,

if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a

penalty equivalent to one-hundred euro (€100).

In addition to this, the forfeiture of the ethyl

alcohol itself shall also take place according to

the law, as applicable.

(8) (a) Every person who has in his

possession bands or excise stamps that are not

affixed after five (5) days from purchase have

elapsed, except in the case of an authorised

warehouse keeper, shall be liable, on conviction, to a

fine (multa) of two-hundred and fifty euro (€250) and

the Court shall order the forfeiture of those bands or

excise stamps. In addition to this, the forfeiture of the

ethyl alcohol itself shall also take place according to

law, as applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps

that remained unaffixed, may, if the offender

admits, refrain from instituting proceedings in

terms of this Act and impose a penalty

equivalent to two-hundred and fifty euro

(€250). In addition to this, the forfeiture of the

ethyl alcohol itself shall also take place

according to law, as applicable.";

(d) regulation 6 of Part C thereof shall be amended by

the following

(i) sub-regulation (4) thereof shall be substituted

by the following new sub-regulation

"(4) A band or excise stamp shall be affixed to

the packet not later than five (5) days from when it is

purchased except in the case of a band or excise

stamp that should be affixed by an authorised

warehouse keeper."; and

(ii) immediately after sub-regulation (4) thereof

there shall be added the following new sub-regulations

"(5) (a) Every person who fails to affix a

band or excise stamp within five (5) days from when

it is purchased, except for an authorised warehouse

keeper, shall, on conviction, be liable to a fine

(multa) of one-hundred euro (€100) and the Court

shall also order the forfeiture of the bands or excise

stamps that have not been affixed within the given

time. In addition to this, the forfeiture of the

cigarettes themselves shall also take place according

to law, as applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps not

affixed in the time given, may, if the offender

admits, refrain from instituting proceedings in

terms of this Act and impose a penalty

equivalent to one-hundred euro (€100). In

addition to this, the forfeiture of the cigarettes

themselves shall also take place according to

law, as applicable.

(6) (a) Every authorised warehouse keeper

who takes out of the tax warehouse cigarettes on

which a band or excise stamp was not affixed

according to law, shall, on conviction, be liable to a

fine (multa) of one-hundred euro (€100) and the

Court shall also order the forfeiture of the bands or

excise stamps that had to be affixed to those goods.

In addition to this, the forfeiture of the cigarettes

themselves shall also take place according to law, as

applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps

that had to be affixed to the cigarettes, may, if

the offender admits, refrain from instituting

proceedings in terms of this Act and impose a

penalty equivalent to one-hundred euro (€100).

In addition to this, the forfeiture of the

cigarettes themselves shall also take place

according to law, as applicable.

(7) (a) Every person who has in his

possession bands or excise stamps that are not

affixed after five (5) days from purchase have

elapsed, except in the case of an authorised

warehouse keeper, shall be liable, on conviction, to a

fine (multa) of two-hundred and fifty euro (€250) and

the Court shall order the forfeiture of these bands or

excise stamps. In addition to this, the forfeiture of the

cigarettes themselves shall also take place according

to law, as applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps

that remained unaffixed, may, if the offender

admits, refrain from instituting proceedings in

terms of this Act and impose a penalty

equivalent to two-hundred and fifty euro

(€250). In addition to this, the forfeiture of the

cigarettes themselves shall also take place

according to law, as applicable.";

(e) regulation 7A of Part C thereof shall be substituted

by the following new regulation

"7A. (1) No water-pipe tobacco (also known as

shisha tobacco) shall be imported for the purpose of sale,

stored for the purpose of sale, prepared for sale, offered for

sale or offered for free unless it is imported, stored,

prepared for sale, offered for sale or offered for free by a

registered consignor, registered consignee or authorised

warehouse keeper

Provided that a person who shows that he

purchased water-pipe tobacco from a registered consignor,

registered consignee or authorised warehouse keeper shall

be deemed not to have violated this obligation.

(2) No water-pipe tobacco (also known as shisha

tobacco) shall be offered on the market unless the packet,

box or container that encloses the water-pipe tobacco

immediately inside it, has been sealed with a band or

excise stamp affixed as indicated by the Commissioner, in

such a way that destruction of the band or excise stamp is

ensured when the packet, box or container is opened.

(3)

No water-pipe tobacco (also known as shisha

tobacco) shall be stored for the purpose of sale, prepared

for the purpose of sale, offered for the purpose for sale or

offered for free unless it is in its packet, box or container

with the band or excise stamp still affixed to it, or within

the water-pipe itself.

(4) Those bands or excise stamps shall be issued by

the Commissioner against payment, as may be prescribed

by regulations issued under the Act, on application made to

him by the authorised warehouse keeper of water-pipe

tobacco.

(5) The bands or excise stamps shall be supplied at

the Custom House or at any other place to be appointed by

the Minister by means of a notice in the Gazette.

(6) The band or excise stamp shall be affixed to the

container not later than five (5) days from when it was

purchased, except in the case where the band or excise

stamp should be affixed by the authorised warehouse

keeper.

(7) (a) Every person who fails to affix the band

or excise stamp within five (5) days from when it is

purchased, except for an authorised warehouse keeper,

shall, on conviction, be liable to a fine (multa) of one-

hundred euro (€100) and the Court shall also order the

forfeiture of the bands or excise stamps that have not been

affixed within the given time. In addition to this, the

forfeiture of the water-pipe tobacco itself shall also take

place according to the law, as applicable.

(b) In the case of an irregularity mentioned in

paragraph (a), the Commissioner, while he forfeits

the bands or excise stamps not affixed within the

given time, may, if the offender admits, refrain from

instituting proceedings in terms of this Act and

impose a penalty equivalent to one-hundred euro

(€100). In addition to this, the forfeiture of the water-

pipe tobacco itself shall also take place according to

law, as applicable.

(8) (a) Every authorised warehouse keeper who

takes out of the tax warehouse water-pipe tobacco on

which a band or excise stamp was not affixed according to

law, shall, on conviction, be liable to a fine (multa) of one-

hundred euro (€100) and the Court shall also order the

forfeiture of the bands or excise stamps that had to be

affixed to those goods. In addition to this, the forfeiture of

the water-pipe tobacco itself shall also take place according

to law, as applicable.

(b) In the case of an irregularity mentioned in

paragraph (a), the Commissioner, while he forfeits

the bands or excise stamps that had to be affixed to

the water-pipe tobacco, may, if the offender admits,

refrain from instituting proceedings in terms of this

Act and impose a penalty equivalent to one-hundred

euro (€100). In addition to this, the forfeiture of the

water-pipe tobacco itself shall also take place

according to law, as applicable.

(9) (a) Every person who has in his possession

bands or excise stamps that are not affixed after five (5)

days from purchase have elapsed, except in the case of an

authorised warehouse keeper, shall be liable, on

conviction, to a fine (multa) of two-hundred and fifty euro

(€250) and the Court shall order the forfeiture of these

bands or excise stamps. In addition to this, the forfeiture of

the water-pipe tobacco itself shall also take place according

to law, as applicable.

(b) In the case of an irregularity mentioned in

paragraph (a), the Commissioner, while he forfeits

the bands or excise stamps that remained unaffixed,

may, if the offender admits, refrain from instituting

proceedings in terms of this Act and impose a penalty

equivalent to two-hundred and fifty euro (€250). In

addition to this, the forfeiture of the water-pipe

tobacco itself shall also take place according to law,

as applicable.

(10) Any quantity whatsoever of water-pipe tobacco

which is found in the possession of any person in

contravention of the provisions of these regulations shall,

without prejudice to any other penalty provided for in the

Act or in any other law, be forfeited in favour of

Government.";

(f) regulation 11A of Part C thereof shall be substituted

by the following new regulation

"11A. (1) Every tobacco manufacturer, tobacco

importer, tobacco wholesaler, distributor of tobacco and

first retail outlet of tobacco shall apply to be registered or

authorised in the Track and Trace system established by

the laws of the European Union and shall abide by the rules

and practices of the system.

(2) Every tobacco manufacturer and tobacco

importer shall abide by the rules and practices of the Track

and Trace system and this as one of the conditions for the

authorisation as an authorised warehouse keeper and as a

tax warehouse issued to him by the Commissioner, and in

the absence of registration or authorisation in the Track

and Trace system or in case of non-compliance with the

rules and practices of the system, they shall be deemed to

have infringed the conditions of a tax warehouse and of an

authorised warehouse keeper.

(3) (a) The Commissioner shall cancel the

registration or authorisation in the Track and Trace system

of every tobacco wholesaler, distributor of tobacco and

first retail outlet of tobacco, who irregularly operates

outside the Track and Trace system, removes tobacco from

the Track and Trace system or deceives the Track and

Trace system, and this without prejudice to any other

action which may be taken under this Act or under any

other law.

(b) This registration or authorisation shall

remain cancelled for a period of one (1) year from the

date of the irregularity in the case of the first

irregularity, and for a period of three (3) years from

the second irregularity in the case of the second

irregularity, and for a period of six (6) years from the

third irregularity in the case of the third irregularity,

after which periods there needs to be a new

application for registration or authorisation. In the

case of the fourth irregularity or more, the person

shall not be allowed to apply again.";

(g) regulation 16A of Part D thereof shall be amended by

the following

(i) sub-regulations (4) and (5) thereof shall be

substituted by the following new sub-regulations

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

container not later than five (5) days from when it is

purchased, except in the case where the band or

excise stamp should be affixed by an authorised

warehouse keeper.

(5) (a) Every person who fails to affix the

band or excise stamp within five (5) days from when

it is purchased, except for an authorised warehouse

keeper, shall, on conviction, be liable to a fine

(multa) of one-hundred euro (€100) and the Court

shall also order the forfeiture of the bands or excise

stamps that have not been affixed within the given

time. In addition to this, the forfeiture of the products

mentioned in Part B of the Fourth Schedule shall also

take place according to the law, as applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps not

affixed within the given time, may, if the

offender admits, refrain from instituting

proceedings in terms of this Act and impose a

penalty equivalent to one-hundred euro (€100).

In addition to this, the forfeiture of the products

mentioned in Part B of the Fourth Schedule

themselves shall also take place according to

law, as applicable."; and

(ii) immediately after sub-regulation (5) thereof

there shall be added the following new sub-regulations

"(6) (a) Every authorised warehouse keeper

who takes out of the tax warehouse products

mentioned in Part B of the Fourth Schedule on which

a band or excise stamp was not affixed according to

law, shall, on conviction, be liable to a fine (multa) of

one-hundred euro (€100) and the Court shall also

order the forfeiture of the bands or excise stamps that

had to be affixed to those goods. In addition to this,

the forfeiture of the products mentioned in Part B of

the Fourth Schedule shall also take place according

to law, as applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps

that had to be affixed to the products mentioned

in Part B of the Fourth Schedule, may, if the

offender admits, refrain from instituting

proceedings in terms of this Act and impose a

penalty equivalent to one-hundred euro (€100).

In addition to this, the forfeiture of the products

mentioned in Part B of the Fourth Schedule

themselves shall also take place according to

law, as applicable.

(7) (a) Every person who has in his

possession bands or excise stamps that are not

affixed after five (5) days from purchase have

elapsed, except in the case of an authorised

warehouse keeper, shall be liable, on conviction, to a

fine (multa) of two-hundred and fifty euro (€250) and

the Court shall order the forfeiture of these bands or

excise stamps. In addition to this, the forfeiture of the

products mentioned in Part B of the Fourth Schedule

themselves shall also take place according to law, as

applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps

that remained unaffixed, may, if the offender

admits, refrain from instituting proceedings in

terms of this Act and impose a penalty

equivalent to two-hundred and fifty euro

(€250). In addition to this, the forfeiture of the

products mentioned in Part B of the Fourth

Schedule themselves shall also take place

according to law, as applicable.

(8) Any quantity of the products mentioned

in Part B of the Fourth Schedule which is found in

the possession of any person in contravention of the

provisions of these regulations shall, without

prejudice to any other penalty provided in the Act or

in any other law, be forfeited in favour of

Government.";

(h) immediately after regulation 7 of Part II of Part E

thereof there shall be added the following new regulation

"7A. (1) Subject to such conditions that shall be

established to ensure the simplified application of rules for

an independent and small brewery, after he makes such a

request to the Commissioner, the authorised warehouse

keeper shall be provided with an annual certificate as an

independent and small brewery established in Malta and it

confirms its total annual production, as applicable, and

confirming the independent and small brewery’s

conformity to the relevant criteria, as applicable. The

administrative document for the movement of beer under

regulation 12 of Part A of the Sixth Schedule or the

customs document for release of beer for consumption

shall refer to this certificate mentioned in this sub-

regulation.

(2) Notwithstanding that provided in sub-

regulation (1), and under certain conditions that may be

established by the Commissioner with the intent to ensure

the correct and simple application of this regulation and for

the prevention of evasion of any kind, avoidance or abuse,

authorised warehouse keepers may certify themselves in

writing to the Commissioner that they are an independent

and small brewery established in Malta and portray their

conformity to the relevant criteria, as applicable, and their

relevant total annual production.

(3) The Commissioner shall, under the conditions

which he shall establish with the scope of ensuring the

correct and simple application of this regulation, and for

the prevention of any evasion, avoidance or abuse,

recognise the certificate of an independent and small

brewery mentioned in this regulation that is issued by

another Member State, except in justified circumstances as

deemed fit.";

(i) immediately after regulation 5 of Part F thereof there

shall be added the following new regulation

"5A. (1) Subject to such conditions that shall be

established to ensure the simplified application of rules for

an independent and small wine producer, the authorised

warehouse keeper shall, after he makes such a request to

the Commissioner, be provided with an annual certificate

as an independent and small wine producer established in

Malta and which confirms its total annual production, as

applicable, and confirming the independent and small wine

producer’s conformity to the relevant criteria, as

applicable. The administrative document for the movement

of wine under regulation 12 of Part A of the Sixth Schedule

or the customs document for release of consumption of

wine shall refer to the certificate mentioned in this

regulation.

(2) Notwithstanding the provisions of sub-

regulation (1), and under certain conditions that may be

established by the Commissioner with the intent to ensure

the correct and simple application of this regulation and for

the prevention of any evasion, avoidance or abuse,

authorised warehouse keepers may themselves certify in

writing to the Commissioner that they are an independent

and small wine producer established in Malta and portray

their conformity to the relevant criteria, as applicable, and

their relevant total annual production.

(3) The Commissioner shall, under the conditions

which he shall establish with the scope of ensuring the

correct and simple application of this regulation, and for

the prevention of any evasion, avoidance or abuse,

recognise the certificate of an independent and small wine

producer mentioned in this regulation that is issued by

another Member State, except in justified circumstances as

deemed fit."; and

(j) regulation 12 of Part F thereof shall be amended by

the following

(i) sub-regulation (4) thereof shall be substituted

by the following new sub-regulation

"(4) The band or excise stamp shall be affixed

to the container not later than five (5) days from

when it is purchased, except where the band or excise

stamp should be affixed by an authorised warehouse

keeper."; and

(ii) immediately after sub-regulation (4) thereof

there shall be added the following new sub-regulations

"(5) (a) Every person who fails to affix the

band or excise stamp within five (5) days from when

it is purchased, except for an authorised warehouse

keeper, shall, on conviction, be liable to a fine

(multa) of one-hundred euro (€100) and the Court

shall also order the forfeiture of the bands or excise

stamps that have not been affixed within the given

time. In addition to this, the forfeiture of the wine

itself shall also take place according to law, as

applicable.

(b)

In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps not

affixed within the given time, may, if the

offender admits, refrain from instituting

proceedings in terms of this Act and impose a

penalty equivalent to one-hundred euro (€100).

In addition to this, the forfeiture of the wine

itself shall also take place according to law, as

applicable.

(6) (a) Every authorised warehouse keeper

who takes out of the tax warehouse wine on which a

band or excise stamp was not affixed according to

law, shall, on conviction, be liable to a fine (multa) of

one-hundred euro (€100) and the Court shall also

order the forfeiture of the bands or excise stamps that

had to be affixed to those goods. In addition to this,

the forfeiture of the wine itself shall also take place

according to law, as applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps

that had to be affixed to the wine, may, if the

offender admits, refrain from instituting

proceedings in terms of this Act and impose a

penalty equivalent to one-hundred euro (€100).

In addition to this, the forfeiture of the wine

itself shall also take place according to law, as

applicable.

(7) (a) Every person who has in his

possession bands or excise stamps that are not

affixed after five (5) days from purchase have

elapsed, except in the case of an authorised

warehouse keeper, shall be liable, on conviction, to a

fine (multa) of two-hundred and fifty euro (€250) and

the Court shall order the forfeiture of these bands or

excise stamps. In addition to this, the forfeiture of the

wine itself shall also take place according to law, as

applicable.

(b) In the case of an irregularity

mentioned in paragraph (a), the Commissioner,

while he forfeits the bands or excise stamps

that remained unaffixed, may, if the offender

admits, refrain from instituting proceedings in

terms of this Act and impose a penalty

equivalent to two-hundred and fifty euro

(€250). In addition to this, the forfeiture of the

wine itself shall also take place according to

law, as applicable.".

Immediately after the Eighth Schedule to the principal Act

there shall be added the following new Schedule

"NINTH SCHEDULE

(Article 16)

The amendments that may be made in the declaration, as

provided in paragraph (iii) of the proviso to paragraph (i) of sub-

article (1) of article 16 and in paragraph (iii) of the proviso to

sub-article (7) of article 16, are only those which amend

1. The origin of the good.

2. The freight of the good.

3. The constituent material of the good.

4. The insurance of the good.

Any other amendment in the declaration shall be deemed to tend

to make the declaration applicable to other goods, other than

those originally declared.".

PART IX

AMENDMENTS TO THE ARBITER FOR FINANCIAL SERVICES

ACT

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".

The definition "financial services provider" of article 2 of the

principal Act shall be amended by the following

(a) the words "including but not restricted to investment

services," shall be substituted by the words "and is related to

investment services,"; and

(b) the words "pensions and insurance," shall be

substituted by the words "pensions, insurance" and immediately

thereafter there shall be added the words "and any other service

which in the opinion of the Arbiter constitutes a financial

service,".

In paragraph (a) of sub-article (2) of article 21 of the principal Amendment of

Act, immediately after the words "before a court or tribunal" there shall article

principal Act.

be added the words "or is or has been the subject of a complaint lodged

with an ADR entity in any other jurisdiction,".

PART X

AMENDMENTS TO SUBSIDIARY LEGISLATION

This Part amends various subsidiary legislation and it shall be Amendments to

Subsidiary

read and construed as one with the subsidiary legislation it amends.

Legislation.

The Customs Regulations shall be amended by the following

Amendment of

the Customs

Regulations.

(a) immediately after regulation 45 thereof there shall be

added the following new regulation

" Measures that

45A. If the payment for the service of

may be taken if

attendance of a Customs official remains unpaid

the payment of

after notification is sent by registered post in the

the service of

attendance of a

last known address in Malta, the Commissioner

Customs officer

remains unpaid.

may take those necessary administrative and

procedural measures so that payment is effected,

including not giving any Customs service to the

debtor until payment is effected."; and

(b) immediately after paragraph numbered 7 of the First

Schedule thereof there shall be added the following new

paragraph

"8. Fuel Wharf.".

The provisions of paragraph (b) above shall come into

force on such date or dates as the Minister responsible for

customs may establish by notice in the Gazette.

The Cash Control Regulations shall be amended by the Amendment of

the Cash

following

Control

Regulations.

(a) regulation 2 thereof shall be amended by the S.L. 233.07.

following

(i) immediately after the definition "Act" thereof

there shall be added the following new definition

" "bearer-negotiable instruments" means

instruments other than currency which entitle their

holders to claim a financial amount upon

presentation of the instruments without having to

prove their identity or entitlement to that amount.

Those instruments are

(i)

traveller’s cheques; and

(ii) cheques, promissory notes or

money orders that are either in bearer form,

signed but with the payee’s name omitted,

endorsed without restriction, made out to a

fictitious payee, or otherwise in such form that

title thereto passes upon their delivery;";

(ii) the definition "cash" thereof

shall

be

substituted by the following new definition

" "cash" means

(i)

currency;

(ii)

bearer-negotiable instruments;

(iii) commodities used as highly-liquid

stores of value;";

(iii) immediately

after

the

definition

"Commissioner" thereof there shall be added the following

new definition

" "commodities used as highly-liquid stores of

value" means a good that presents a high ratio

between its value and its volume and that may easily

be converted into currency through accessible trading

markets while incurring only modest transaction

costs. These goods are

(a) coins with a gold content of at least

ninety per-cent (90%); and

(b) bullion such as bars, nuggets or

clumps with a gold content of at least ninety-

nine point five per-cent (99.5%);"; and

(iv) immediately after the definition "competent

authorities" thereof there shall be added the following new

definition

" "currency" means banknotes and coins that

are in circulation as a medium of exchange or that

have been in circulation as a medium of exchange

and it is still possible for them to be exchanged

through financial institutions or central banks for

banknotes and coins that are in circulation as a

medium of exchange;"; and

(b) immediately after regulation 6 thereof there shall be

added the following new regulation

"7. The Court shall authorise that a cheque that was

held by the Commissioner under these regulations is cashed

by a person different from the one it is addressed to, so that

it may be disposed of in accordance with the provisions of

these regulations. The Court may also give those other

required provisions, so that it gives effect to these

regulations.".

Passed by the House of Representatives at Sitting No. 448 of the

14th April, 2021.

ANĠLU FARRUGIA

Speaker

RAYMOND SCICLUNA

Clerk of the House of Representatives

€4.86