C 3714
A BILL 
entitled
AN ACT to implemen t Budget measures for the financial year
2020 and other administrative measures.
BE IT ENACTED by the President, by and with the advice and
consent of the House of Representatives, in this present Parliament
assembled, and by the authority of the same, as follows:-
Short title. 1. The short title of this Ac t is the Budget Measures
Implementation Act, 2019.
PART I
Coming into 
force of this 
Part.2. The provisions of this Part shall be deemed to have come
into effect on the 1st January, 2020. 
Interpretation.
Cap. 174.3. For the purpose of this Part, "revenue" has the same
meaning as is assigned to it in article 2 of the Financial
Administration and Audit Act, but does not include proceeds fro m
loans.
Authority to 
raise loan.4. (1) Subject to the provisions of this Act, the
Government of Malta may raise, by way of loan, a sum of money n ot
exceeding four hundred fifty million euro (€450,000,000).
Cap. 575.(2) For the purpose of raising the aforesaid loan the Minister
for Finance is hereby authorised  to raise such loans under the
provisions of the Government Borrowing and Management of Public
Debt Act, on such terms and conditions as the said Minister mayapprove.
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Purpose. 5. Any money borrowed under the authority of this Part shall
be appropriated and applied for the purpose of:
(a) redeeming registered stocks which are due for
redemption during 2020; and
(b) contributing funds in t he sinking funds; and
(c) effecting portfolio change s in relation to amounts
raised through Treasury Bills, amounts raised through
Government Stocks, and in respect  of loans raised outside Malta
as and when required in line with Government’s debt
management policies.
PART II
Amendments to 
the Customs Ordinance.
Cap. 37.6. This Part amends the Customs Ordinance and it shall be
read and construed as one with the Customs Ordinance, hereinaft er in
this Part referred to as "the Ordinance".
Amendment of article 62A of 
the Ordinance.7. The proviso to article 62A of the Ordinance, shall be
substituted by the following:
S.L. 37.05."Provided that in the circumstances mentioned in
paragraph (b) above, when it is a case of a refund of
duty and, or taxes, it shall be deemed that an offencehas not been committed. The refund of duty and, or
taxes shall be subject to the payment of a fee as
provided in the Customs Regulations:
Provided also that in  the circumstances
mentioned in paragraphs (a), (b) and (c) above, aperson who makes an incorrect declaration and
informs the Commissioner in writing about the said
incorrect declaration:
(a) before the Commissioner informs the
person that the particulars of the customs
declaration are not correct; and
(b) during the period where it is not yet
known, in the systems relating to the processing
of customs declarations, whether manual or
electronic, if there shall be control of the goods,or when it is established that there shall not be
such control; and
(c) such information is given to the
Commissioner by not later than ten (10) working
days from the date of r elease of the goods; and
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Amendment of 
article 63 of the 
Ordinance.8. Article 63 of the Ordinance, shall be amended as follows:
(a) in paragraph (g) of sub-article (1) thereof,
immediately after the words "or 10% of the value of the goods"
there shall be added the words " up to a maximum of sixhundred euro (€600),"; and
(b) immediately after sub-article (3) thereof, there shall
be added the following new sub-article: 
"(4) For the purposes of th is article, the signing of
this agreement shall also mean that the person isrenouncing to any claim he may have against theCommissioner, the State Advo cate or the Attorney General
resulting from the case.".
Amendment of 
article 63A of the Ordinance.9. In article 63A of the Ordina nce, immediately after sub-
article (4) there shall be added the following new sub-article:  
"(5) For the purposes of this article, the signing of this
agreement shall also mean that  the person is renouncing to any
claim he may have against the Commissioner, the State
Advocate or the Attorney Gener al resulting from the case.".
Amendment of 
article 65 of the Ordinance.10. In article 65 of the Ordinance, immediately after sub-
article (3), there shall be added the following new sub-article:
"(4) For the purposes of this  article, the term "system
based audit" means "an audit procedure including auditing of
electronic systems, designed to obtain audit evidence as to
whether key controls are operating continuously, consistentlyand effectively as planned in preventing, or detecting and
correcting, material mis-sta tements or instances of non-
compliance throughout the period being audited. This audit is
also conducted through different t ypes of tests of controls, su ch
as documentation review, enquiry and confirmation, inspection,observation, recalculation a nd re-performance".".
Addition of new 
article 70C to 
the Ordinance.11. Immediately after article 70B o f the Ordinance, there shall(d) such incorrection does not tend to
make the declaration applicable to goods other
than those which were originally covered by the
declaration,
 such person shall be deemed not to have committed
an offence under this article.".
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be added the following new article:
PART III
Amendments to 
the Income Tax 
Act.
Cap. 123.12.  (1) This Part amends the Income Tax Act, and shall be
read and construed as one with the  Income Tax Act, hereinafter in this
Part referred to as "the principal Act".
(2) The articles of this Part shall come into force, as follows:
(a) the article that amends a rticle 12 of the principal
Act, as from the year of assessment 2020;
(b) the article that amends article 14 of the principal
Act, as from 1 January 2019; and
(c) the article that adds new a rticle 49A to the principal
Act and articles that amend articles 50, 56 and 90A of the
principal Act, as from the year of assessment 2021.
Amendment of 
article 12 of the 
principal Act.13. The third proviso to paragraph (u)(1) of sub-article (1) of
article 12 of the principal Act shall be amended as follows:
(a) in paragraph (a) thereof, the words "in a company,"Power of 
Commissioner to 
demand 
information.70C. (1) For the purposes of investigation
related to crimes of contraband, fraud, evasion of tax
or duty, money laundering or financing of terrorism, in
order to fulfil his obligati ons under customs laws, the
Commissioner may, without prejudice to any
obligation of professional secrecy imposed by an
explicit provision of the law, demand and collect
details of transactions that have taken place, are taking
place or which still have to take place, both if
involving the person or entit y to which the demand is
m a d e  a n d  i f  t h e  s a i d  t r a n s a c t i o n s  a r e  b e t w e e n  t h i r d
parties, from any person or entity, and every said
person or entity shall give to the Commissioner therequested details within the time frame established by
him. The said obtained details may be used by the
Commissioner as evidence in proceedings before anycourt. 
(2) When the Commissioner suspects that the
details of transactions col lected could amount to proof
of the crimes of money laundering or financing ofterrorism, the Commissioner shall pass on the saiddetails to the Financial Intelligence Analysis Unit.".
VERŻJONI ELETTRONIKA
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partnership," shall be substitu ted by the words "in a company o r
in a partnership,"; and
(b) in paragraph (b) thereof, the words "in a company,
partnership," shall be substitu ted by the words "in a company o r
in a partnership,".
Amendment of 
article 14 of the principal Act.14. The third proviso to paragra ph (h) of sub-article (1) of
article 14 of the principal Act shall be deleted.
Amendment of 
article 49 of the 
principal Act.15. In the Maltese version of sub-article (3) of article 49 of the
principal Act, the words "r-raġel jew il-mara" shall be substit uted by
the words "wieħed mill-konjuġi", and the words "mir-raġel jew m ill-
mara" shall be substituted by the words "minn wieħed mill-konju ġi".
Addition of new article 49A to 
the principal 
Act.16. Immediately after article 49 of the principal Act, there
shall be added the following new article:
"Separate return. 49A. (1) In the case of a married couple,
where both spouses are living together, any of the
spouses may make an electio n for the purposes of this
article (hereinafter referre d to as "a separate return
election") where:
(a) during the year in which the election
is made, each of the spouses derives income that
is subject to tax under th e provisions of article
4(1)(a) or (b), insofar as it does not refer to any
fees derived from the holding of an office of a
director, or of article 4(1) (d) insofar as it refers to
a pension which is received in view of a past
employment; or
Cap. 16. (b) in terms of a public deed concluded
by the spouses, the property they acquire during
their marriage is gove rned by the system of
separate property or by the system of community
of residue with separate administration asprovided in article 1237(2) of the Civil Code or
in terms of a foreign law that may be applicableto the property of the spouses that provides for
any similar system, and that system still applies
to them at the time that the election is made.
(2) A separate return el ection shall be made on
such form and in such manner as the Commissionermay direct.
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(3) Unless the Commissioner approves
otherwise, a separate return  election shall have effect
in respect of the year of assessment commencing on 1
January of the year immediately following that in
which the election is made and shall continue to haveeffect in respect of each subsequent year of assessment
unless and until it is revoked:
Provided that an election submitted to the
Commissioner before 1 Janua ry 2020 shall have effect
as from the year of assessment 2021.
(4) Notwithstanding the provisions of article
49, and subject to the other provisions of this article,for any year of assessment in respect of which a
separate return election is effective:
(a) the income of each spouse shall be
charged to tax in the name of the respectivespouse separately from the income of the other
spouse, and each spouse shall be responsible for
complying with the provi sions of the Income Tax
Acts relating to the submission of returns of his
or her income and the ascertainment of that
income;
(b) the income of a spouse shall
comprise all income derived by that spouseregardless of any right which the other spouse
may have in respect of that income in virtue of
the provisions of any law regulating the rights ofthe spouses over their property and income;
(c) in the application of the provisions of
t h i s  A c t  r e l a t i n g  t o  t he deductions allowable
against the income of a spouse, expenses shall be
deemed to have been incurred by the spouse inwhose name the relative receipt is issued, and
where a receipt is issued in the joint name of the
spouses, the relative expense shall be deemed tohave been incurred by the spouses in equal
portions; and
VERŻJONI ELETTRONIKA
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(d) any amounts of unabsorbed losses,
unabsorbed capital allowances or unabsorbed tax
credits brought forward from any year of
assessment preceding that as from which a
separate return option becomes effective shall beaccounted for in the computation of the income
of the spouse in whose name the income derived
from the source that had given rise to the losses,capital allowances or tax credits in question is
chargeable:
Provided that any unabsorbed capital
loss that had been incurred in a transfer made by
a spouse shall be available as a deduction from
any capital gains that may be derived by that
spouse, and if the transfer had been made by thespouses jointly, the unabsorbed capital loss shall
be available to the two spouses in proportion to
the undivided shares transferred by themrespectively.
(5) (a) when, in the year immediately
preceding a year of assessment in respect of which a
separate return el ection is effective:
(i) a spouse derives rental income
to which article 31D applies, that spouse
shall be deemed to have exercised theoption for the final tax as provided for in
sub-article (2) of article 31D and shall
consequently be liable for the payment ofthe final tax in accordance with sub-article
(7) of article 31D; or
(ii) a spouse derives investment
income as defined in article 41(a) without
deduction of tax, that spouse shall berequired to report that income in his tax
return for the said year  of assessment and to
pay tax on that income at the rate or rates
determined in accordance with article 33,
which tax shall be payable in such manner
and by not later than such time as may beprescribed;
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Amendment of 
article 50 of the 
principal Act.17. Immediately after sub-articl e (3) of article 50 of the
principal Act, there shall be a dded the followi ng new sub-artic le:
"(4) The responsible spouse may not make an election
under this article for any year of assessment in respect of whi ch
an election made by any of the s pouses for a separate return fo r
the purposes of article 49A is effective.".
Amendment of 
article 56 of the principal Act.18. Sub-article (1) of article 56 of the principal Act, shall be
amended as follows:
(a) in paragraph (a) thereof, the words "saving where
the responsible spouse" shall be substituted by the words
"saving where an election has been made for a separate return
for the purposes of article 49A or where the responsiblespouse"; and
(b) in paragraph (b) thereof, the words "including each
spouse where the responsible spouse has opted for a separatecomputation for the purposes of article 50" shall be substituted
by the words "includi ng each spouse where a n election has been(b) the provisions of article 31D and the
investment income pr ovisions shall apply
without regard to paragraph (a) if the chargeable
income of the spouse for that year of assessment,
disregarding the rental and investment income in
question, is not less than the amount on which
tax is chargeable at the r ate of zero per cent (0%)
in terms of article 56(1)(b)(i).
(6) A married couple living together may
revoke a separate return election by means of a noticein writing to the Commissioner subject to the
following conditions:
 (a) the notice of revocation shall be
made on such form and in such manner as maybe approved by the Commissioner and shall be
signed by both spouses; and
(b) unless the Commissioner approves
otherwise, the separate return election shall cease
t o  h a v e  e f f e c t  a s  f r o m  t h e  y e a r  o f  a s s e s s m e n tcommencing on 1 January of the year
immediately following that in which the notice
of revocation is delivered to the Commissioner,and shall not be available again to the spouses in
respect of that year or any one of the four (4)succeeding years of assessment.".
VERŻJONI ELETTRONIKA
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made for a separate return for  the purposes of article 49A or
where the responsible spouse has opted for a separate
computation for the purposes of article 50".
Amendment of 
article 90A of 
the principal Act.19. In sub-article (9) of article 90A of the principal Act, the
words "In the case of a married couple" shall be substituted by  the
words "In the case of a married  couple where the spouses are li ving
together, other than spouses in respect of whom an election for  a
separate return for the purposes of article 49A is effective,".
PART IV
Amendments to the Social Security Act. 
Cap. 318.20. This Part amends the Social Security Act and it shall be
read and construed as one with th e Social Security Act, hereina fter in
this Part referred to as "the principal Act".
Amendment of article 16 of the 
principal Act. 21. Paragraph (d) of sub-article (2) article 16 of the principal
Act, shall be amended as follows: 
(a) immediately after the wor ds "a serious disability"
thereof, there shall be added the words "or rare disease or
disorder"; and 
(b) immediately after the second proviso thereof, there
shall be added the following new proviso: 
"Provided further that in the case of a parent
who proves to the Director that he is taking care of a child
suffering from a rare disease or  disorder which affects less
than one (1) in two thousand (2,000) Maltese residents, as
certified by a medical consultant or practitioner
specialising in such field and that such condition requires
constant care and attention in a manner that such parent isunable to maintain full-time  or part-time employment,
during such period of which  contribution credits are
requested, the sum total of suc h credited contributions that
may be awarded in respect of each and every such child
shall not exceed two hundred a nd eight (208) contributions
in any period of four (4) yea rs where the parent was born
between 1
st January 1952 and 31st December 1961, and
shall not exceed four hundred and sixteen (416)
contributions in any period of  eight (8) years where the
parent was born on or after 1st January 1962:". 
Amendment of 
article 18 of the 
principal Act. 22. In sub-article (2) of article 18 of the principal Act, the
words "sub-article (1) hereof," shall be substituted by the wor ds "sub-
article (1) hereof:" and immediat ely thereafter, there shall be added
the following new provisos: 
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"Notwithstanding the provisions of sub-article (2), for a
person who proves to the satisfaction of the Director that he i s
under ongoing treatment in or by means of the Sir Anthony
Mamo Oncology Centre, the payment of sickness benefit may be
approved by the Director for  any further number of days,
including the first three (3) da ys of each spell of incapacity for
work, during an effective peri od not exceeding one (1) year from
commencement of such treatment, however such effective period
may be extended for more than one (1) year following medical
advice obtained from the Sir Anthony Mamo Oncology Centre:
Furthermore, for a person who is certified, by a multi-
disciplinary panel, appointed as provided by article 106, to be
suffering from Fibromyalgia or Myalgic Encephalomyelitis , and
satisfies the medical eligibility criteria, as updated from tim e to
time by the Ministry responsible for Health, the payment ofsickness benefit may be approved by the Director for any furthe r
number of days, includ ing the first three (3) days of each spel l of
incapacity for work, during an e ffective period not exceeding t he
calender year (1) in which the fi rst claim for sickness benefit  is
submitted.".
Amendment of 
article 26 of the principal Act. 23. In paragraph (d) of sub-article (1) of article 26 of the
principal Act, the words "are sa tisfied." shall be substituted by the
words "are satisfied:" and immed iately thereafter there shall b e added
the following new provisos: 
 
Amendment of 
article 27 of the principal Act. 24. Sub-article (4) of article 27 of the principal Act, shall be
amended as follows: 
(a) in paragraph (b) thereof,  the words "or lower limbs;
and" shall be substituted by the words "or lower limbs; or";
(b) paragraph (c) thereof, shall be renumbered asS.L. 318.21."Provided that, with effect from 6th January 2020, a
person who is awarded the highest impairment rating, as
per Impairment Tab les Regulations, by t he medical panel
appointed under article 106, shall be entitled to a rateequivalent to the rate of the Increased Severe DisabilityAssistance, as specified in Part III of the Sixth Schedule,
provided that the contributi on conditions are specified in
article 17, are satisfied and such person has acontribution average of not  less than fifty (50):
Provided further that, in case of a person who has a
contribution average of less than fifty (50), a pro-rata
payment may be awarded as specified in item E of the
Twelfth Schedule.". 
VERŻJONI ELETTRONIKA
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paragraph (d); and
(c) immediately after paragra ph (b) thereof, there shall
be added the following new paragraph: 
"(c) is certified to be totally and permanently mute
or permanently deaf to a degree of no less than seventy
(70) decibels; and". 
Amendment of 
article 31 of the 
principal Act. 25.  In paragraph (b) of article 31 of the principal Act, the
words "in paragraph (a)." shall be substituted by the words "in
paragraph (a):" and immediately thereafter, there shall be adde d the
following new proviso: 
"Provided that, notwithstanding the provisions of
paragraphs (a) and (b), with effect from the 6th January 2020, the
applicable additional allowance in accordance with theprovisions of item I of the Twelf th Schedule, shall still be pa id to
a widow or widower, even if such widow or widower is in an
insurable employment or self-occupation and such child has not
yet reached the age  of eighteen (18).". 
 Amendment of 
article 85 of the 
principal Act. 26. Article 85 of the principal  Act, shall be amended as
follows:
(a) in sub-article (6) thereof, the words "three hundred
euro (€300) per year." shall be substituted by the words "three
hundred euro (€300) per year:" a nd immediately thereafter,
there shall be added the  following new proviso:
"Notwithstanding the provisions of sub-article (6),
with effect from 1st Januar y 2020, the rate due as provided
for in sub-article (6), shall not cease to be paid even when
the person reaches the age of se venty-five (75) years."; and
(b) immediately after sub-arti cle (6) thereof, there shall
be added the following new sub-article: 
"(7) Subject to the provisions of this Act, with
effect from 1st January 2020, it shall be the right of a
parent to be paid a one-time child birth or adoption bonusof three hundred euro (€300) upon t he birth of a child or in
the case of an adoption: 
Provided that, any claim for child birth or
adoption bonus shall not be accepted by the Director
unless it is made by a citizen of Malta or of the European
Union or by a person married to a citizen of Malta,
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provided that the parent has been an ordinarily resident of
Malta for a period of at least ten (10) years immediately
prior to the claim.". 
Amendment of 
the Second 
Schedule to the principal Act.27. The Second Schedule to the principal Act, shall be
amended as follows: 
(a) paragraph (c) to paragra ph (h) of item 4 of Part II
thereof, shall be renumbered as paragraph (d) to paragraph (i)
respectively;
(b) immediately after paragraph (b) of item 4 of Part II
thereof, there shall be added t he following new paragraph:
"(c) any Increased Severe Disability Assistance,
Severe Disability Assistance, A s s i s t a n c e  f o r  t h e  V i s u a l l y
Impaired and Disability Assist ance being paid to one (1) of
the spouses, provided that s uch spouse is neither in
insurable employment nor self-occupied;";
(c)  item 6 of Part II thereof, shall be substituted by the
following: 
"6. Where a head of household or the spouse is in
receipt of Sickness Assistance under this Act, any increase
taking effect at any time aft er the 6th January, 1989, to
which they or any other member of the household (as
aforesaid in this Part) may be come entitled in respect of
any pension, benefit, assistance or Supplementary
Allowance as is pa yable to them or t o any other member of
the household under this Act during the same period withinwhich they are in receipt of the aforesaid SicknessAssistance, shall not be take n into account in calculating
the means of that household for the purposes ofestablishing the continued right or otherwise to such
Sickness Assistance."; 
(d) item 2 of Part IV thereof, shall be amended as
follows: 
(i) paragraph (d) thereof, shall be renumbered as
paragraph (e); and 
(ii) immediately after paragraph (c) thereof, there
shall be added the following new paragraph: 
"(d) any Increased Severe Disability
Assistance, Severe Disabil ity Assistance, Assistance
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for the Visually Impaired and Disability Assistance
payable to the spouse who is not the head of
household; and"; and
(e)  in paragraph (d) of item 2 of Part VIII thereof, the
words "the Twelfth Schedule." shall be substituted by the words"the Twelfth Schedule: " and immediately th ereafter there shall
be added the following new proviso: 
"Provided that, the provisions of paragraph (d) do not
apply with effect from 1
st January 2020, or thereafter so
that from this date no part of such income is taken intoaccount.". 
Amendment of 
the Fifth Schedule to the 
principal Act.28. Part I of the Fifth Schedule to  the principal Act, shall be
amended as follows:
(a) items 10 and 11 thereof, shall be renumbered as
items 12 and 13 respectively; and
(b) immediately after item 9  thereof, there shall be
added the following new items:
"10. Fibromyalgia
11. Myalgic Encephalomyelitis ".
Amendment of 
the Seventh Schedule to the 
principal Act. 29. In the Seventh Schedule to the principal Act, under the
heading "Scale Rate", the words  "€21.66" shall be substituted b y the
words "€22.00". 
Amendment of 
the Twelfth Schedule to the 
principal Act. 30. The Twelfth Schedule to the principal Act, shall be
amended as follows: 
(a) item E to item K thereof, shall be renumbered as item
F to item L respectively; and 
(b) immediately after item D  t h e r e o f ,  t h e r e  s h a l l  b e
added the following new item: 
"E.  Reduced rate of Invalidity Pension as per
provisions of article 26(1)(e) inclusive of any increases
under the provisions of article 90A, where the yearlyaverage of contributions paid or  credited is between twenty
(20) and forty-nine (49).". 
Amendment of 
the Thirteenth Schedule to the 
principal Act. 31. The Thirteenth Schedule to the principal Act, shall be
amended as follows: 
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(a) item (6) thereof, shall be renumbered as item (7); and
(b) immediately after item (5) thereof, there shall be
added the following new item: 
"(6) Provided that, with effect from the 1st January
2020, the pensionable income of an ex member of the
Malta Police Force, the Armed Forces of Malta, the CivilProtection Department of Malta or of the Corradino
Correctional Facility, born before the 1
st January 1962,
who retires or has retired from the service with a fullGovernment pension as his main pension, on completion of
at least twenty-five (25) years of service prior to reachingpension age and who is accordingly granted a service
pension, and who later becomes entitled to a pension in
respect of retirement or invalid ity in accordance with this
Act, shall be that specified in this Thirteenth Schedule, or
the pensionable income which would have otherwise
resulted in accordance with the provisions of this Act, ifthat person's last day of employment, after that person
would have accepted the arrangement to retire from
service, had been the date of retirement from the service orthe date of invalidity, whiche ver pensionable income is the
higher.".
PART V
Amendments to 
the Duty on 
Documents and 
Transfers Act.Cap. 364.32. (1) This Part amends the Duty on Documents and
Transfers Act, and shall be read and construed as one with the Duty on
Documents and Transfers Act, hereinafter in this Part referred to as
"the principal Act".
(2) The provisions of this Part, except those relating to
articles which amend articles  10, 32, 35(2), 42C and 47 of the
principal Act, shall be deemed to have come into force on the 1st
January 2020. 
(3) The provisions of this Part relating to articles which
amend articles 10, 32 and 35(2) of the principal Act, shall be deemed
to have come into force on the 15th October 2019. 
(4) The provisions of this Part relating to articles which
amend articles 42C and 47 of the p rincipal Act, shall be deemed  to
have come into force on the 28th June 2019. 
Amendment of article 2 of the 
principal Act.33. In article 2 of the principal Act, in the definition
"document", the words "a banking c redit card," shall be deleted. 
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Amendment of 
article 10 of the 
principal Act.34. Article 10 of the principal  Act, shall be amended as
follows: 
(a) in sub-article (1) thereof, the words "the real value at
the time of the execution of the document" shall be substituted
by the words "the real value according to the other provisions ofthis Act and the rules pres cribed under this Act"; and
 (b) in sub-article (2) thereof, the words "pay by way of
penalty, an additional sum, equivalent to the amount of dutycalculated on the total value assessed by the Commissioner as
aforesaid." shall be substituted by the words "pay an additiona l
duty equivalent to twenty per centum  (20%) of the amount of
duty assessed by the Commissi oner as aforesaid.".
Amendment of 
article 22A of 
the principal Act.35. Immediately after sub-articl e (2) of article 22A of the
principal Act, there shall be added the following new sub-artic les:
"(3) The Commissioner shal l by means of instructions
make available those forms and notices which shall be used in
terms of this Act. 
(4) The Commissioner may make available guidelines
to explain those forms and notices which shall be used in termsof this Act and they shall be read and construed as one with th e
provisions of this Act to the extent that they are not in confl ict
with this Act.".
Amendment of 
article 30 of the principal Act.36. Immediately after sub-article (2) of article 30 of the
principal Act, there shall be added the following new sub-artic le:
"(3) Any person who fails to comply with the provisions
of sub-article (1) shall together with the duty assessed in
accordance with this Act be lia ble to interest at a rate as
prescribed by the Minister.".
Amendment of 
article 32 of the 
principal Act.37. Sub-article (4) of article 32 of the principal Act, shall be
amended as follows:
(a) in paragraph (a) thereof, the words "one hundred
and fifty thousand euro (€150,000)" shall be substituted by the
words "one hundred and seventy-five thousand euro
(€175,000)" and the words "at the rate of three euro and fifty
cents per one hundred or part thereof." shall be substituted by
the words "at the rate of thr ee euro and fifty cents (€3.50) pe r
one hundred euro (€100) or part thereof.";
(b) in paragraph (b) thereof, the words "one hundred
VERŻJONI ELETTRONIKA
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and fifty thousand euro (€150,000)" shall be substituted by the
words "one hundred and seventy-five thousand euro
(€175,000)"; and
(c) in paragraph (c) thereof, the words "one hundred
and fifty thousand euro (€150,000)" shall be substituted by thewords "one hundred and seventy-five thousand euro(€175,000)".
Amendment of 
article 35 of the 
principal Act. 38. Article 35 of the principal Act, shall be amended as
follows:
(a) in paragraph (i) of sub-ar ticle (2) thereof, the words
"one hundred and fifty thousand euro (€150,000)" shall be
substituted by the words " one hundred and seventy-five
thousand euro (€175,000)" wherever they occur";
(b) in paragraph (ii) of sub-ar ticle (2) thereof, the words
"one hundred and fifty thousand euro (€150,000)" shall be
substituted by the words " one hundred and seventy-five
thousand euro (€175,000)" wherever they occur; and
(c) in paragraph (ii) of sub-article (4) thereof, the words
"interest at the rate of eight per centum per annum , or such rate
as may be prescribed" shall be substituted by the words "intere st
at a rate as prescribed by the Minister".
Amendment of 
article 42 of the 
principal Act.39. In sub-paragraph (i) of parag raph (a) of sub-article (1) of
article 42 of the principal Act, the words "person resident in Malta;"
shall be substituted by the words "person resident in Malta:" and
immediately thereafter, there shall be added the following new
proviso:
"Provided that no duty shall be chargeable on such
transfers where such duty has been paid outside Malta in the
country where the transfer is executed or where the company is
registered;".
Amendment of 
article 42C of 
the principal 
Act.40. In sub-article (1) of article  42C of the principal Act, the
words "but the provisos to the  said definition shall not apply. " shall be
substituted by the words "but the provisos to the said definition shall
not apply:" and immediately thereafter, there shall be added th e
following new proviso:
"Provided that upon any restructuring of
holdings through mergers, de-mergers, amalgamations
and reorganisations, no duty shall be chargeable on:
VERŻJONI ELETTRONIKA
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(a) the transfer by an individual of a
partnership interest, held  in his own name, where
had such partnership been a company, it would
have been considered as forming part of a group
of companies, in exchange of shares in acompany or companies or interests in another
partnership or partnerships, that would have been
considered to form part of the same group hadthe partnership or partnerships referred to above
been a company or companies;
(b) the exchange of a partnership interest
for shares from one company to another where
the company receiving the shares and the
company whose shares are being exchanged are
companies forming part of the same group ofcompanies;
(c) the transfer of a partnership interest
for consideration from a company or partnership
to another company or partnership, where the
transferor and the tran sferee form part of the
same group of companies or where any or both
of them are partnerships, would have been
considered to form part of the same group if theyhad been a company or companies:
Provided further that where any
partnership referred to in the immediately
preceding proviso is a "pr operty partnership", the
immediately preceding proviso shall only apply
where the individual, direct or indirect,
beneficial owners of the companies referred to in
the said proviso are the same and each suchindividual holds, directly or indirectly,
substantially the same percentage interest in the
nominal share capital and  voting rights in each of
the said companies both before and after the
transfer or exchange, as the case may be. The
provisions of article 32(6)(b) shall apply mutatis
mutandis  for the purpose of making such
determination.
Cap. 123.For the purpose of this proviso "property
partnership" shall have the same meaning assigned toit in article 2(1) of the Income Tax Act but the provisosto the said definiti on shall not apply:
VERŻJONI ELETTRONIKA
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Amendment of 
article 47 of the 
principal Act.41. Article 47 of the principal Act, shall be amended as
follows: 
(a) sub-article (1) thereof, s hall be substituted by the
following: 
"(1) Acquisitions or disposals for any reason
whatsoever of marketable securities or of an interest in a
partnership by the persons defined in sub-articles (3) and
(4) and trusts and fiduciary arrangements referred to insub-article (3)(e) shall be exempt from the provisions of
this Act.";
(b) sub-article (2) thereof, shall be substituted by the
following: 
"(2) Acquisitions or disposals for any reason
whatsoever of marketable securities or of an interest in a
partnership issued by the persons defined in sub-articles
(3) and (4) shall be exempt from the provisions of this
Act.";
(c) paragraph (c) of sub-ar ticle (3) thereof, shall be
deleted;
(d) paragraphs (d) and (e) including the provisos to
paragraph (e) of sub-article (3) thereof, shall be substituted by
the following:Cap. 345.Provided also that the immediately
preceding proviso shall not apply, where the said
companies are, directly or indirectly, owned as to
eighty percent (80%) or more by a company whosesecurities are listed on a stock exchange recognisedunder the Financial Markets Act.".
"(d) companies and partnerships falling within
the scope of sub-article (4);
VERŻJONI ELETTRONIKA
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(e) sub-articles (4), (5), (6), (7) and (8) thereof, shall be
substituted by the following:Cap. 123.(e) a trust or fiduciary arrangement the income
of which qualifies for exe mption in terms of article
12(1)(d) of the Income Tax Act and whose
beneficiaries consist solely of individuals who are not
resident in Malta, or a company or partnership whichsatisfies the provi sions of sub-article (4)(a), where the
trustee, fiduciary, company or partnership as the casemay be, proves to the satisfaction of theCommissioner, that the trust, fiduciary arrangement,
company or partnership carries on, or intends to carry
on (within a reasonable time frame as may be
applicable), business, or ha s, or intends to have (within
a reasonable time frame as may be applicable),
business interests to the extent of more than ninety
percent (90%) outside Malta, by demonstrating that it
satisfies such conditions as to the Commissioner may
appear appropriate:
Provided that the holding of marketable
securities in a company or companies referred to in
paragraphs (c), (d) or (e) or holding of an interest in a
partnership referred to in p aragraphs (d) or (e), as the
case may be, and the carrying on of business activities
therewith shall be deemed to constitute business
interests outside Malta:
Cap. 386.Provided further that for the purpose of
determining whether a company or partnershipreferred to in article 384 of the Companies Act
satisfies the provisions o f this paragraph, only such
company’s or partnership’s operations in Malta shall
be taken into consideration.";
"(4) A company or partnership, as the case may
be, is a company or partn ership falling within sub-
article (3)(d), if:
(a) in the case of a company, more than
half of the company’s ordinary share capital,voting rights and rights to profits or in the case of
a partnership, more than half of the partnership’s
capital, voting rights and rights to profits are heldby:
VERŻJONI ELETTRONIKA
C 3733
 (i) any person who is not resident
in Malta and who is not owned and
controlled by, directly o r indirectly, nor acts
on behalf of, an individual or individuals,who are ordinarily resident and domiciledin Malta; or 
(ii) a trustee of a trust the
beneficiaries of which are all persons who
are not resident in Malta and who are not
owned and controlled by, directly or
indirectly, nor act on behalf of, an
individual or individuals, who areordinarily resident an d domiciled in Malta;
and 
(b) such company or partnership has
been determined by the Commissioner as having
the majority of its business interests outsideMalta.
(5) A company or partnership which is not
owned and controlled by, directly or indirectly, nor
acts on behalf of, an individua l or individuals, who are
ordinarily resident and do miciled in Malta, shall be
deemed to fall within the ambit of sub-article (4).
(6) A company or a partnership may apply to
the Commissioner, on such form as the Commissionershall provide, for a determination pursuant to sub-
article (7) or sub-article (8).
(7) The Commissioner shall determine that a
company or partnership falls within sub-article (3)(d)if, in addition to satisfying the requirements of sub-
article (4)(a) and (b): 
Cap. 123.
Cap 123.(a) in the case of a company, more than
half of the distributable profits of the company
were allocated to the foreign income account(within the meaning of the Income Tax Act) in
the last complete financial year of the company
or in the case of a partnership, more than half ofthe profits of the partnership would have been
allocated to the foreign income account (within
the meaning of the Income Tax Act) in the lastcomplete financial year of the partnership, had
the partnership b een a company; or 
VERŻJONI ELETTRONIKA
C 3734
(f) sub-article (10) thereof, shall be substituted by the
following:
Amendment of 
article 48 of the 
principal Act.42. In article 48 of the principal Act, the words "for each
omission." shall be substituted by the words "for each omission and
interest at a rate as prescribed  by the Minister on any duty assessed by
the Commissioner.".(b) none of the assets held by the
company or partnership are situated in Malta.
For this purpose, the term ''assets'' shall not
include marketable securities in companies
referred to in sub-article (3)(c), (d) and (e) orinterests in a partnership referred to in sub-article
3(d) and (e) or any other assets in Malta held by
the company or partnership for the purposes ofcarrying on its business as long as the majority of
the business interests of the company or
partnership are lo cated outside Malta. 
(8) The Commissioner may, in his discretion,
determine that a company or  p a r t n e r s h i p  f a l l s  w i t h i n
sub-article (3)(d) if it is likely that, in the case of acompany, more than half of its distributable profitswill be allocated to the foreign income account in its
first financial year or in the  case of a partnership, more
than half of its profits would be allocated to the
foreign income account in its first financial year, had
the partnership been a company."; and
"(10) The provisions of this article shall not
apply:
Cap. 123.(a) where the marketable securities or
interest in a partnership in question are held in a
"property company" or in a "property
partnership", as the case may be, as defined in
article 2(1) of the Income Tax Act; or 
(b) where the said exemption arises by
virtue of sub-article (3)(d) or sub-article (3)(e),the said marketable securities or interest in a
partnership, as the case may be, are acquired by
an individual who is ordinarily resident anddomiciled in Malta or by any other person (other
than any person referred to in sub-article (3))
who is owned or controlled, or acts on behalf of,an individual who is ordinarily resident and
domiciled in Malta.". 
VERŻJONI ELETTRONIKA
C 3735
Amendment of 
article 51 of the 
principal Act. 43. In sub-article (2) of article 51 of the principal Act, the
words "interest at the rate of point seven per centum  (0.7%) for every
thirty (30) days or part thereof" shall be substituted by the w ords
"interest at a rate as pres cribed by the Minister".
Amendment of article 52 of the 
principal Act. 44. Article 52 of the principal Act, shall be amended as
follows:
(a) in the first proviso to para graph (a) of sub-article (4)
thereof, the words "interest at the rate of point seven five per
centum (0.75%) for every thirty (30) days or part thereof" shall
be substituted by the words "inter est at a rate as prescribed b y
the Minister"; and
(b) the second proviso to paragraph (a) of sub-article (4)
thereof, shall be substituted by the following:
"Provided further that interest shall in no case
exceed the duty assessed by the Commissioner in respect
of each assessment.".
Amendment of 
article 53 of the principal Act.45. In sub-article (2) of article 53 of the principal Act, the
words "shall be liable to the s ame penalty as would be applicab le to
the default" shall be substituted by the words "shall be liable  to the
same penalty as would be applicab le to the default together wit h
interest at a rate as prescribed by the Minister on any duty as sessed by
the Commissioner".
Amendment of article 60A of the principal 
Act.46. Article 60A of the principal Act, shall be amended as
follows:
(a) in sub-article (2) thereof, the words "within fifteen
days from the date of the service" shall be substituted by the
words "within thirty (30) days fr om the date of the service"; and
(b) immediately after sub-article (2) thereof, there shall
be added the following new sub-article:
"(3) Upon the lapse of the period of two (2) days
mentioned in sub-article (2 ), the Commissioner shall be
entitled to regi ster in the public regis try or land registry, a s
the case may be, a note of privilege for the amount
demanded in the judicial act w hich note of privilege shall
be registered by an advocate or notary.".
VERŻJONI ELETTRONIKA
C 3736
PART VI
Amendments to 
the Income Tax 
Management Act.
Cap. 372.47. (1) This Part amends the Income Tax Management
Act, and shall be read and construed as one with the Income Tax
Management Act, hereinafter in t his Part referred to as "the principal
Act".
(2) The articles that amend arti cles 12 and 48 of the principal
Act, shall come into force as from the year of assessment 2021.
Amendment of 
article 12 of the 
principal Act. 
Cap. 123.48. In paragraph (d) of sub-article (3) of article 12 of the
principal Act, the words "With r espect to a married individual living
with his or her spouse" shall b e substituted by the words "With
respect to a married individual living with his spouse, other than an
individual in respect of whom an election for a separate return  for the
purposes of article 49A of the Income Tax Act is effective".
Amendment of 
article 43 of the 
principal Act.49. In the third proviso to paragraph (b) of sub-article (1) of
article 43 of the principal Act, the words "referred to in the said sub-
article.", shall be substituted by the words "referred to in th e said sub-
article:" and immediately thereafter, there shall be added the
following new proviso:
Amendment of 
article 48 of the 
principal Act.50. In sub-article (2B) of article 48 of the principal Act, the
words "twelfth month", shall be substituted by the words "sixth  (6th)
month", wherever they occur.
PART VII
Amendments to 
the Excise Duty 
Act.
Cap. 382.51. This Part amends the Excise Duty Act and it shall be read
and construed as one with the Excise Duty Act, hereinafter in t his Part
referred to as "the principal Act".Cap. 123.
Cap. 123."Provided, moreover, that notwithstanding the
foregoing provisions of this p aragraph, in the case of a
transfer of securities in a property company or of an
interest in a property partnership, the provisional tax
payment shall be equivalent to such amount as may beprescribed under this Act or under the Income Tax Act
but not exceeding thirty-five (35%) percent of thehigher of the market value and the consideration forthe transfer, and for the purpose of this proviso, the
proviso to the definition "property company" and the
proviso to the definition "property partnership" inarticle 2(1) of the Income Tax Act shall be
disregarded.".
VERŻJONI ELETTRONIKA
C 3737
General 
amendment to 
the principal Act.52. In the Maltese version of the principal Act, the word
"bolli" shall be substituted by the words "bolli tas-sisa", whe rever it
occurs and the words "bolol" and "bolol tas-sisa" shall be subs tituted
by the words "bolli tas-sisa ", wherever they occur.
Amendment of article 10C of 
the principal 
Act.53. In sub-article (1) of article 10C of the principal Act,
immediately after the words "exc ise duty, mentioned" there shal l be
added the words "in Part B of the Fourth Schedule and,".
Amendment of article 16 of the principal Act. 54. In paragraph (o) of sub-article (1) of article 16 of the
principal Act, the words "knowledge thereof," shall be substitu ted by
the words "knowlegde thereof; or " and immediately thereafter th ere
shall be added the following new paragraph:
"(p) stores and, or offers for sale containers of alcohol or
wine to which there is affixed an excise stamp that was already
affixed to another alcohol or wine container,".
Amendment of 
article 16A of 
the principal Act.55. Immediately after sub-article (2) of article 16A of the
principal Act, there shall be a dded the followi ng new sub-artic le:
"(3) For the purpose of this article, the signing of this
agreement, shall also mean that the person is renouncing to any
claim that he may have again st the Commissioner, State
Advocate or Attorney General resulting from the case.".
Amendment of 
article 29A of 
the principal 
Act.56. The proviso to sub-article (3) of article 29A of the
principal Act, shall  be amended as follows:
(a) in sub-paragraph (i) ther eof, the words "or in terms
of article 16A of this Act is not to" shall be substituted by the
words "or in terms of article 16A, except if it is an agreement
related to manufactured tobacco products mentioned in the
Third Schedule, shall not" and th e words "five years" shall be
substituted by the words "one (1) year";
(b) in sub-paragraph (ii) the reof, the words "article 16A
of this Act" shall be substituted by the words "article 16A,except if it is an agreement related to manufactured tobacco
products mentioned in the Third Schedule," and the words
"fifteen years" shall be substituted by the words "three (3)years";
(c) in sub-paragraph (iii) thereof, immediately after the
words "irregularity or more thereafter," there shall be added t he
words "except if it is an irregularity related to manufactured
tobacco products mentioned in the Third Schedule," and the
words "sub-article (3)." shall be substituted by the words "sub -
VERŻJONI ELETTRONIKA
C 3738
article (3);"; and
(d) immediately after sub-para graph (iii) thereof, there
shall be added the following new sub-paragraph:
Amendment of 
the Fourth 
Schedule to the principal Act.57. The column entitled "Description of excise goods" in the
Fourth Schedule to the principa l Act, shall be amended as follo ws: 
(a) immediately before the words "Leaded Petrol falling
within CN Codes 2710.12.31" thereof, there shall be added a
new sub-title with the words "Part A";
(b) the words "Gas Oil falling within CN Codes" till the
words "if used for heating purposes" thereof, shall besubstituted by the words, " Gas Oil falling within CN Codes
2710.19.31, 2710.19.35, and CN Codes 2710.19.43 to
2710.19.48 and 2710.19.55 or 2710.20.11 to 2710.20.19 and
blends of the foregoing with Biodiesel, excluding Gas Oil orGas Oil blended with Biodies el, with a sulphur content not
exceeding 0.1% sulphur by weight if used for heatingpurposes."; 
(c) the words "Heavy fuel oil" till the words
"2710.20.39" thereof, shall be substituted by the words, " Heavy
fuel oil falling within CN Codes 2710.19.51, 2710.19.62 to
2710.19.68 or 27.10.20.31 to 2710.20.39";
(d) immediately before the words "Petroleum oils
falling within CN Code 2710 1971" thereof, there shall be added
a new sub-title with the words "Part B";
(e) immediately before the w ords "Electricity falling
under CN Code 2716" thereof, there shall be added a new sub-title with the words "Part C"; and
(f) immediately before the words "REDUCED EXCISE
DUTY RATES" thereof, there shall be added a new sub-titlewith the words "Part D".Cap. 37."(iv) A person who enters into an
agreement with the Com missioner under article
63 of the Customs Ordinance or article 16A
relating to manufactured tobacco products
mentioned in the Third Schedule shall not be
considered as a fit and proper person for the
purposes of this article".
VERŻJONI ELETTRONIKA
C 3739
Amendment of 
the Sixth 
Schedule to the principal Act.58. The Sixth Schedule to the pri ncipal Act, shall be amended
as follows: 
(a) regulation 13 of Part A thereof, shall be amended as
follows:
(i) sub-regulation (3) thereof, shall be
substituted by the following:
"(3) When an alcohol excise stamp is lost,
stolen or for any other reason is unaccounted for, the
Commissioner may issue a replacement excise stamp
subject to the payment of a fee equivalent to the
prevailing highest excise duty at the tim e on a litre of
forty percent (40%) alcohol by volume bottle.";
(ii) sub-regulations (4) a nd (5) thereof, shall be
renumbered as sub-regulations (5) and (6) respectively; 
(iii) immediately after s ub-regulation (3) thereof,
there shall be added the following new sub-regulation:
"(4) When a wine excise stamp is lost, stolen
or for any other reason is unaccounted for, the
Commissioner may issue a replacement excise stamp
subject to the payment of a fee equivalent to theprevailing highest excise duty at the time on a litre
bottle of wine.";
(iv) in sub-regulation (5) thereof, as renumbered,
the word "Comptroller" shall be substituted by the word"Commissioner"; and
(v) in the Maltese version of sub-regulation (6)
thereof, as renumbered, the word "boll" shall be substituted
by the words "bolla tas-sis a", wherever they occur;
(b) Part B thereof, shall be amended as follows: 
(i) sub-regulation (1) of regulation 11 thereof,
shall be substituted by the following: 
"(1) (a) No person may manufacture,
process, prepare for sale, ex pose or offer for sale, sell
or otherwise dispose of any ethyl alcohol as definedin the Second Schedule with an actual alcoholic
strength by volume of between ten percent (10%
vol.) and twenty-four percent (24% vol.) in
VERŻJONI ELETTRONIKA
C 3740
containers of fifty (50) centilitres capacity or above
unless a band or an excise stamp has been affixed
thereon showing this percentage of alcohol asindicated by the Commissioner and as provided for in
regulation 12.
(b) No person may manufacture,
process, prepare for sale, expose or offer forsale, sell or otherwise dispose of any ethyl
alcohol as defined in the Second Schedule with
an actual alcoholic strength by volume of
twenty-five per cent (25% vol.) or more and incontainers of fifty (50)  centilitres capacity or
above as indicated by the Commissioner unlessa band or an excise stamp has been affixedthereon as provided for in regulation 12."; and
 (ii) regulation 12 thereof, shall be amended as
follows:
(aa) sub-regulation (1) thereof, shall be
substituted by the following:
"(1) No containers immediately
enclosing ethyl alcohol shall be released by
Customs or from a tax warehouse unless a band
o r  a n  e x c i s e  s t a m p  h a s  b e e n  a f f i x e d  t h e r e o n .
This band or an excise stamp shall be the
correct one as indicated by the Commissioner
and it shall be affixed in the correct manner. asindicated by the Commissioner.";
(bb) in sub-regulation (2) thereof, the words
from "is ensured. The bands or stamps shall beapproved" till the words " notice in the Gazette." shall
be substituted by the words "is ensured:" andimmediately thereafter t here shall be added the
following new proviso:
"Provided that if it is not possible to affix
the band or excise stamp in this way because ofthe shape of the container, the band or excise
stamp shall be affixed in any other way so long
as the destruction of the band or excise stamp isensured when the container is opened.";
(cc) sub-regulations (3) and (4) thereof, shall
VERŻJONI ELETTRONIKA
C 3741
be renumbered as sub-regulations (4) and (5)
respectively;
(dd) immediately after sub-regulation (2)
thereof, there shall be added the following new sub-regulation: 
"(3) The bands or excise stamps shall be
approved by the Commissioner and shall besupplied at the Custom House or at any other
place to be appointed by the Minister by means
of a notice in the Gazette."; and
(ee) in the Maltese version of sub-regulation
(5) thereof, as renumbered, the word "bolla" shall be
substituted by the words  "bolla tas-sisa";
(c) Part C thereof, shall be amended as follows:
(i) in the Maltese version of sub-regulation (1) of
regulation 5 thereof, and in sub-regulation (4) of regulation
6 thereof, the word "bolla" shall be substituted by thewords "bolla tas-sisa";
(ii) immediately after re gulation 7 thereof, there
shall be added the following new regulation:
"
Water-pipe 
tobacco.7A. No water-pipe tobacco (also
known as shisha tobacco) shall be placed onthe market unless the packet, box orcontainer immediately enclosing the water-
pipe tobacco has been s ealed by a band or an
excise stamp affixed as indicated by the
Commissioner in a way so as to ensure the
destruction of the ba nd or excise stamp upon
the opening of such packet, box or container.
(2) Such bands or excise stamps shall
be issued by the Commissioner against
payment, as may be prescribed by
regulations under the Act, on application by
the authorised warehouse keeper of water-pipe tobacco.
 (3) The said bands or excise stamps
shall be supplied at the Custom House or at
any other place to be appointed by the
Minister by means of a notice in the Gazette.
VERŻJONI ELETTRONIKA
C 3742
(iii) in the Maltese version of sub-regulations (1)
and (2) of regulation 10 thereof, and in sub-regulation (1)
of regulation 14 thereof, the word "bolla" shall be
substituted by the words "bolla tas-sisa";
(d) immediately after regulation 16 of Part D thereof,
there shall be added the following new regulation:
(e) in sub-regulation (1) of regulation 12 of Part F(4) The band or excise stamp shall be
affixed to the packet, box or container by not
later than five (5) days after it was bought.
(5) Any quantity of water-pipe
tobacco found in the possession of any
person in contravention of the provisions of
this regulation shall, without prejudice toany other penalty provided for under the Act
or any other law, be forfeited to
Government."; and
"
Products 
mentioned in 
Part B of the 
Fourth Schedule.16A. (1) No product mentioned in Part B
of the Fourth Schedule shall be placed on the
market, unless a band or an excise stamp has
been affixed to the container immediately
enclosing the product, as indicated by theCommissioner.
(2) Such bands or excise stamps shall be
issued by the Commissioner against payment, as
may be prescribed by regulations under the Act,
on application by the authorised warehousekeeper of petroleum oils.
 (3) The said bands or excise stamps shall
be supplied at the Custom House or at any other
place to be appointed by the Minister by means
of a notice in  the Gazette.
(4) The band or excise stamp shall be
affixed to the container by not later than five (5)days after it was bought.
(5) Any quantity of products mentioned in
Part B of the Fourth Schedule found in the
possession of any person in contravention of the
provisions of this regulation shall, withoutprejudice to any other pe nalty provided for under
the Act or any other law, be forfeited toGovernment."; and
VERŻJONI ELETTRONIKA
C 3743
thereof, the words "affixed with a band or stamp in a manner as
indicated by the Commissioner"  shall be substituted by the
words "affixed with a band or an excise stamp. This band or
e x c i s e  s t a m p  s h a l l  b e  t h e  c o r rect one as indicated by the
Commissioner and it shall be affixed in the correct manner asindicated by the Commissioner.".
PART VIII
Amendments to 
the Arbitration 
Act.Cap. 387.59. This Part amends the Arbitration Act and it shall be read
and construed as one with the Arbitration Act, hereinafter in this Part
referred to as "the principal Act".
Amendment of 
article 12 of the 
principal Act.60. Immediately after sub-articl e (2) of article 12 of the
principal Act, there shall be a dded the followi ng new sub-artic le:
"(3) The Centre shall be exempted from any liability for
the payment of income tax a nd duty on documents under any
law in force at  that time.".
PART IX
Amendments to 
the 
Commissioner for Revenue 
Act.
Cap. 517.61. This Part amends the Commissioner for Revenue Act and
it shall be read and construed as one with the Commissioner for
Revenue Act, hereinafter in this Part referred to as "the princ ipal
Act".
Addition of new 
article 9 to the 
principal Act.62. Immediately after art icle 8 of the princip al Act, there shall
be added the following new article:
PART X
Amendments to the Arbiter for 
Financial Services Act.
Cap. 555.63. This Part amends the Arbiter for Financial Services Act
and it shall be read and construed as one with the Arbiter for
Financial Services Act, hereinaf ter in this Part referred to as  " t h e
principal Act"."Reproductions of 
electronic copies of 
documents.9. A document that is certified by the
Commissioner, or by a person authorised by him for
this purpose, as being a true reproduction of an
electronic copy, prepared by or under the authority ofthe Commissioner, of a document that was furnished to
or issued by the Commissioner, shall be deemed for all
purposes of the law as an auth entic copy of the original
document and shall constitute and be admissible as
evidence in any proceedings to the same extent as the
original.".
VERŻJONI ELETTRONIKA
C 3744
Amendment of 
article 20A of 
the principal Act.64. Immediately after the first proviso to article 20A of the
principal Act, there shall be a dded the following new proviso:
"Provided that, the holder of the office of Arbiter for
Financial Services, shall be e ligible to receive the pension
referred to herein, if the holde r of such office is compelled t o
discontinue in office due to seri ous medical reasons, even if the
said individual has not ser ved a full term of office:".
Amendment of article 25 of the 
principal Act.65. In paragraph (d) of sub-article (2) of article 25 of the
principal Act, immediately after  the words "courier service" th ere
shall be added the words "or by electronic means".
PART XI
Amendments to Subsidiary Legislation
Repeal of the 
Fees for the Refund of 
Deposits 
Regulations. S.L. 35.21.66.  The Fees for the Refund of Deposits Regulations, are
hereby repealed. 
Addition of new 
regulation 17A 
to the Customs 
Regulations. 
S.L. 37.05.67.  Immediately after regulation 17 of the Customs
Regulations, there shall be added the following new regulation:
Amendment of regulation 24 of 
the Customs 
Regulations.S.L. 37.05.68. In regulation 24 of the Customs Regulations, the words
"dutiable goods:" shall be substi tuted by the words "dutiable g oods."
and the proviso thereaf ter shall be deleted. 
Amendment of 
regulation 2 of 
the Certain Powers of 
Officers of 
Customs Regulations. 
S.L. 37.09.69.  In the Maltese version, in sub- regulation (2) of regulation 2
of the Certain Powers of Officer s of Customs Regulations, the w ords
"Dwana ta’ Malta" shall be substituted by the word "Dwana".Fee that shall be 
paid to the Comptroller of 
Customs.
Cap. 37."17A. (1) There shall be paid to the
Comptroller of Customs a fee of fifteen euro (€15) for
every refund made by the Comptroller of Customs to
the importer in the circumstances mentioned in thefirst proviso to article 62A of the Customs Ordinance. 
(2) The fee provided for in sub-regulation (1)
shall be deducted from the amount to be refunded at
the time of the refund.".
VERŻJONI ELETTRONIKA
C 3745
Amendment of 
regulation 2 of 
the Excise Duty (Goods 
Imported by 
Persons Travelling from 
Third Countries) 
Regulations. S.L. 382.02.70. (1) In regulation 2 of the Excise Duty (Goods
Imported by Persons Travelling fr om Third Countries) Regulation s,
in paragraph (b) of the definition "territory where the Communi ty
provisions on excise duty do not apply", the words "Livigno,
Campione d’Italia and the Italian waters of Lake Lugano;" shall  be
substituted by the word "Livigno;".
(2) This article shall come into force on the 1st January 2020.
Addition of new 
regulation 6A to 
the Excise Duty 
(Goods Imported by 
Persons 
Travelling from Third Countries) 
Regulations. 
S.L. 382.02.71.  Immediately after  regulation 6 of the Excise Duty (Goods
Imported by Persons Travelling fr om Third Countries) Regulation s,
there shall be added the  following new regulation:
Addition of new 
regulation 12 to 
the Excise Duty (Goods 
Imported by 
Persons Travelling from 
Third Countries) 
Regulations. S.L. 382.02.72.  Immediately after regulation 11 of the Excise Duty
(Goods Imported by Persons Trave lling from Third Countries)
Regulations, there shall be added the following new regulation:
Objects and Reasons
The objects and reasons of this Bill are to implement Budget
measures for the financial year  2020 and other administrative
measures."Exemption from 
excise duty.6A. (1) The importation of goods, other
than the goods mentioned in regulations 7, 8 and 10,
the total value of which does not exceed four hundred
and thirty euro (€430) per person, shall be exemptfrom excise duty.
(2) For the purposes of applying the monetary
thresholds, the value of  an individual item of goods
shall not be split up. 
(3) The value of the personal luggage of a
traveller, which is imported temporarily or is re-imported following its temporary export, and the value
of medicinal products required to meet the personal
needs of a traveller shall not be taken intoconsideration for the purposes of applying the
exemptions referred to in sub-regulation (1).".
"
Application of 
the exemption 
from excise duty.12. The value of goods referred to in regulations
7, 8 or 10 shall not be taken into consideration for the
purposes of applying the exemption from excise duty
provided for in regulation 6A.".
VERŻJONI ELETTRONIKA
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