and the Servicing of Offshore Oil and Gas Industry Activities

L.N. 209 of 2019

INCOME TAX ACT

(CAP. 123)

Highly Qualified Persons, Qualifying Employment in Aviation

(Personal Tax) and Qualifying Employment in Maritime Activities

and the Servicing of Offshore Oil and Gas Industry Activities

(Personal Tax) (Amendment) Rules, 2019

IN EXERCISE of the powers conferred by articles 56(21) and 96

of the Income Tax Act, the Minister for Finance, has made the

following rules:-

(1) The title of these rules is the Highly Qualified Citation and

Persons, Qualifying Employment in Aviation (Personal Tax) and commencement.

Qualifying Employment in Maritime Activities and the Servicing of

Offshore Oil and Gas Industry Activities (Personal Tax) (Amendment)

Rules, 2019.

(2) These rules shall have effect with respect to the year of

assessment 2020 and subsequent years of assessment.

PART I

Amendments to the Highly Qualified Persons Rules

This Part amends the Highly Qualified Persons Rules, and Amendments to

it shall be read and construed as one with the Highly Qualified Persons the

Qualified

Rules, hereinafter referred to as "the principal rules".

Persons Rules.

In rule 2 of the principal rules, shall be amended as follows: Amends rule 2

of the principal

rules.

(a) in the Maltese version, in the definition "kwalifika ta’

edukazzjoni" thereof, the words "mill-inqas tliet snin;" shall be

substituted by the words "mill-inqas tliet snin."; and

(b) the definition "business incentive laws" thereof, shall

be deleted.

Sub-rule (3) of rule 3 of the principal rules, shall be Amends rule 3

of the principal

deleted.

rules.

PART II

Amendments to the Qualifying Employment in Aviation

(Personal Tax) Rules.

This Part amends the Qualifying Employment in Aviation

(Personal Tax) Rules, and it shall be read and construed as one with the

Qualifying Employment in Aviation (Personal Tax) Rules, hereinafter

referred to as "the principal rules".

In rule 2 of the principal rules, the definition "business

incentive laws", shall be deleted.

Sub-rule (3) of rule 3 of the principal rules, shall be

deleted.

PART III

Amendments to the Qualifying Employment in Maritime Activities

and the Servicing of Offshore Oil and Gas Industry Activities

(Personal Tax) Rules.

This Part amends the Qualifying Employment in Maritime

Activities and the Servicing of Offshore Oil and Gas Industry

Activities (Personal Tax) Rules, and it shall be read and construed as

one with the Qualifying Employment in Maritime Activities and the

Servicing of Offshore Oil and Gas Industry Activities (Personal Tax)

Rules, hereinafter referred to as "the principal rules".

In rule 2 of the principal rules, the definition "business

incentive laws", shall be deleted.

Sub-rule (3) of rule 3 of the principal rules, shall be

deleted.

€0.18