Exemption from Motor Vehicles Registration Tax

L.N. 254 of 2019

MOTOR VEHICLES REGISTRATION AND LICENSING ACT

(CAP. 368)

AUTHORITY FOR TRANSPORT IN MALTA ACT

(CAP. 499)

Exemption from Motor Vehicles Registration Tax

(Amendment) Rules, 2019

IN EXERCISE of the powers conferred by article 20 of the

Motor Vehicles Registration and Licensing Act, and by article 43 of

the Authority for Transport in Malta Act, the Minister for Transport,

Infrastructure and Capital Projects, with the concurrence of the

Minister for Finance and after consultation with the Authority for

Transport in Malta, has made the following rules:-

The title of these rules is the Exemption from Motor

Vehicles Registration Tax (Amendment) Rules, 2019 and they shall be

read and construed as one with the Exemption from Motor Vehicles

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

The definition "transfer of residence" in rule 2 of the

principal rules, shall be substituted by the following

" "transfer of residence" means the actual transfer of the

ordinary residence of a person from a place outside Malta to a

place in Malta with the date of transfer being the date of issue of

the Residence Document or the date as declared with the

Commissioner for Revenue in the case of Maltese applicants;".

€0.09