59 tal-2006 - Regolamenti tal-2006 li jemendaw ir-Regolamenti dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet (ln_2006_59) | MT

Malta Government Gazette — Legal Notice 2006 59 — 59 tal-2006 - Regolamenti tal-2006 li jemendaw ir-Regolamenti dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet

Preamble — 59 tal-2006 - Regolamenti tal-2006 li jemendaw ir-Regolamenti dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet Open official source

L.N. 59 of 2006

INCOME TAX ACT

(CAP. 123)

Mergers, Divisions, Transfers of Assets and Exchanges of Shares

(Amendment) Regulations, 2006

BY virtue of the powers conferred by articles 27A and 96 of the

Income Tax Act, the Prime Minister and Minister of Finance has made

the following regulations>

Malta Government Gazette — Legal Notice 2006 59 — 59 tal-2006 - Regolamenti tal-2006 li jemendaw ir-Regolamenti dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet

Reg. 1 — 59 tal-2006 - Regolamenti tal-2006 li jemendaw ir-Regolamenti dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet Open official source

The title to these regulations is the Mergers, Divisions, Short title.

Transfers of Assets and Exchanges of Shares (Amendment) Regulations,

2006 and they shall be read and construed as one with the Mergers,

Divisions, Transfers of Assets and Exchanges of Shares Regulations, L.N. 238 of 2003.

2003 hereinafter referred to as “the principal regulations”.

These regulations shall come into force on the 1 st January, Commencement.

Malta Government Gazette — Legal Notice 2006 59 — 59 tal-2006 - Regolamenti tal-2006 li jemendaw ir-Regolamenti dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet

Reg. 2 — 59 tal-2006 - Regolamenti tal-2006 li jemendaw ir-Regolamenti dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet Open official source

2007>

Provided that in the case of those provisions of Council Directive

2005#19#EC of 17 February, 2005 amending Directive 90#434#EEC 1990

on the common system of taxation applicable to mergers, divisions,

transfers of assets and exchanges of shares concerning companies of

different Member States, which deal with –

(a) the transfer of the registered office of a European

Company (SE) or of a European Cooperative Society (SCE), and

(b) the entry (a) in the Annex thereto,

these regulations shall be deemed to have come into force on the 1 st

January, 2006.

Malta Government Gazette — Legal Notice 2006 59 — 59 tal-2006 - Regolamenti tal-2006 li jemendaw ir-Regolamenti dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet

Reg. 3 — 59 tal-2006 - Regolamenti tal-2006 li jemendaw ir-Regolamenti dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet Open official source

For regulation 2 of the principal regulations there shall be Substitution of

regulation 2 of the

substituted the following>

principal

regulations.

“2. The Directive of 23 July, 1990 adopted by the Council of

the European Communities on a common system of taxation

applicable to mergers, divisions, transfers of assets and exchanges

of shares concerning companies of different Member States

(90#434#EEC) as amended by Council Directive 2005#19#EC of

17 February, 2005 amending Directive 90#434#EEC 1990 on the

common system of taxation applicable to mergers, divisions,

transfers of assets and exchanges of shares concerning companies

of different Member States shall have effect in relation to the

Income Tax Acts.”.

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

59 tal-2006 - Regolamenti tal-2006 li jemendaw ir-Regolamenti dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet

Statutory Text (4 Articles)

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