Eco-Contribution (Amendment) Regulations, 2006

L.N. 104 of 2006

ECO-CONTRIBUTION ACT, 2004

(CAP. 473)

Eco-Contribution (Amendment) Regulations, 2006

IN exercise of the powers conferred by article 13 of the Eco-

Contribution Act, the Minister for Rural Affairs and the Environment

with the concurrence of the Prime Minister and the Minister of Finance,

has made the following regulations>–

The title of these regulations is the Eco-Contribution Act

(Amendment) Regulations, 2006 and they shall be read and construed

as one with the Eco-Contribution Regulations, 2004, hereinafter referred

to as “the principal regulations”.

For regulations 4 of the principal regulations, there shall be

substituted the following>

“4. Any registered person under the Act who, being required

to furnish a return for a period, does not furnish that return or

furnishes a return without full payment of the eco-contribution

due thereon, by not later than the fifteenth day of the second month

following the month during which the period ends, becomes liable

to an administrative penalty in an amount of twenty-five liri for

every month or part thereof that elapses from the date by which

the return or payment, as the case may be, should have been

furnished.”.

Immediately at the end of sub-regulation (1) of regulation 9

of the principle regulations, there shall be inserted the following proviso>

“Provided that when a producer brings into Malta or transfers

from the manufacturing stage products for use in his trade, business,

profession or vocation, the eco-contribution due on the products

shall be reported and paid to the Competent Authority with the

return due for the period immediately following the time when the

product or products are first brought into Malta or transferred from

the manufacturing stage, as the case may be.”.

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press