BYE-LAWS IN TERMS OF THEGENERAL REGULATIONS FOR UNIVERSITY POSTGRADUATE AWARDS FOR THE DEGREE OF

SUBSIDIARY LEGISLATION 327.629

BYE-LAWS IN TERMS OF THEGENERAL

REGULATIONS FOR UNIVERSITY

POSTGRADUATE AWARDS FOR THE DEGREE OF

MASTER OF ARTS IN TAXATION - M.A. - UNDER

THE AUSPICES OF THE FACULTY OF

ECONOMICS, MANAGEMENT AND

ACCOUNTANCY AND THE FACULTY OF LAWS

2nd July, 2019

LEGAL NOTICE 149 of 2019, as amended by Legal Notice 142 of 2024.

(1)

These bye-laws may be cited as the Bye-Laws in

terms of the General Regulations for University Postgraduate Awards

for the degree of Master of Arts in Taxation - M.A. - under the

auspices of the Faculty of Economics, Management and

Accountancy and the Faculty of Laws.

(2)

In these bye-laws, unless the context otherwise requires -

“the Boards” means the Board of the Faculty of Economics,

Management and Accountancy and the Board of the Faculty of Laws;

“the Board of Studies” means the Board of Studies appointed by

Senate for the Course, on the recommendations of the Boards of the

Faculty of Economics, Management and Accountancy and the

Faculty of Laws;

“the Course” means the programme of study leading to the

degree of Master of Arts in Taxation - M.A.;

“the Degree” means the degree of Master of Arts in Taxation -

M.A.;

“the Postgraduate Certificate” means the Postgraduate

Certificate in Taxation - P.G. Cert.;

“the Postgraduate Diploma” means the Postgraduate Diploma in

Taxation - P.G. Dip.; and

“the Principal Regulations” means the General Regulations for

University Postgraduate Awards, 2008.

These bye-laws shall be

applicable

for

courses

commencing in October 2019 or later.

(1)

The Course shall be open to applicants in

possession of one of the following qualifications

(a)

the degree of Bachelor of Accountancy (Honours)

with at least Second Class Honours or the degree of

Master of Accountancy classified with at least Pass

with Merit, or any other professional qualification

recognized as equivalent by Senate; or

(b)

the degree of Bachelor of Commerce (Honours)

with at least Second Class Honours; or

(c)

the degree of Bachelor of Laws obtained with at

least Category II or the degree of Bachelor of Laws

(Honours) with at least Second Class Honours; or

(d)

a Bachelor degree obtained with at least Second

Class Honours or with at least Category II in an area

of study deemed suitable by the Board of Studies,

awarded by this University or any other higher

education institution recognised by Senate; or

(e)

a Bachelor degree with Third Class Honours or

Category III in an area of study deemed suitable by

the Board of Studies awarded by this University or

any other higher education institution recognised by

Senate and a minimum of three years’ relevant work

experience.

(2)

The admission of applicants under sub-paragraph (d) of

paragraph (1) of this bye-law may be made conditional on the result

of an interview conducted by an interviewing board appointed for the

purpose.

(3)

Senate may, on the recommendation of the Boards and

depending on the availability of resources, limit the number of

applicants that may be allowed to register for the Course. The

number of available places shall be announced at the time of the call

for applications.

(4)

When the number of places is so limited and the number

of eligible applicants exceeds the number of places available,

applicants shall be selected using the following criteria, the

weighting of which shall be published at the time of the call for

applications

(a)

degree classification;

(b)

experience in the area of the proposed study; and

(c)

performance during an interview, if deemed

necessary.

(5)

Interviews, when necessary, shall be conducted by a board

composed of at least three members appointed for the purpose by the

Boards.

(6)

For the purpose of selection, applicants who fully satisfy

the entry requirements by 31st August preceding the commencement

of the Course shall be considered first..

The Course shall extend over five semesters of part-time

study which shall include a summer period.

(1)

The academic administration of the Course shall be

entrusted to a Board of Studies appointed for the purpose.

(2)

The Board of Studies, which shall be appointed for a

period of one academic year, shall be composed as follows

(a)

the Dean of the Faculty of Economics,

Management and Accountancy and the Dean of the

Faculty of Laws or their respective delegate, one of

whom shall be appointed as Chairman on the joint

recommendation of the two Faculties;

(b)

at least two academic members of staff from each

of the two faculties;

(c)

two students elected from amongst the students

registered on the Course; and

(d)

up to two stakeholders in the areas of expertise

covered in the programme.

The programme of study shall comprise study-units to

which a total of 90 ECTS credits are assigned, of which 60 ECTS

credits are assigned to taught study-units and 30 ECTS credits are

assigned to the dissertation study-unit.

Students who successfully complete a prescribed set of

study-units totalling 30 ECTS credits for taught study-units with an

average mark of at least 50% and do not proceed with the Course, or

having proceeded do not successfully complete the Course, shall be

eligible for the award of the Postgraduate Certificate.

Students who obtain the 60 ECTS credits assigned to the

taught study-units with an average mark of at least 50% and do not

proceed with the Course, or having proceeded do not successfully

complete the dissertation, shall be eligible for the award of the

Postgraduate Diploma.

In cases where applicants lack essential knowledge in

particular areas not covered in the qualifications submitted for entry,

the Board of Studies may require students admitted to the Course to

follow and pass supplementary study-unit/s to which not more than

12 ECTS credits are assigned in addition to the programme of study

specified in bye-law 6 of these bye-laws.

The programme of study shall be published after approval

by Senate, normally not less than eight months prior to the

commencement of the Course.

(1)

Students shall be required to submit an individual

dissertation of approximately 15,000 to 20,000 words in accordance

with the guidelines issued by the Board of Studies.

(2)

A provisional title for the dissertation and a detailed

research proposal shall be submitted to the Board of Studies for

approval not later than six weeks before the end of the second

semester.

(3)

Work on the dissertation shall be undertaken after

approval of the proposal, normally after the end of the second

semester. Each student shall be assigned a supervisor who shall

provide guidance and advice on a regular basis during the period of

study.

(1)

Students shall be required to have regular contact

with their supervisor.

(2)

Supervisors shall submit to the Board of Studies progress

reports for each student under their supervision at the end of each

semester of studies. Such reports may include recommendations to

either (a) extend the period of study in order to enable the student to

complete the dissertation; or (b) terminate studies prematurely if the

supervisor deems this to be proper in the circumstances, provided

that

(i)

the extension of the study period referred to in (a)

shall be in accordance with the provisions of

Principal Regulations; and

(ii)

the Board of Studies may not terminate studies

prematurely according to (b) until it has first given

the student a chance to be heard.

The Final Weighted Average Mark for the purpose of the

classification of the Postgraduate Diploma and of the Degree shall be

based on the results obtained in all the components of the programme

of study, all credits being weighted equally.