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I assent.
(L.S.) GEORGE VELLA
President
20th March, 2020
ACT No. VIII of 2020
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, 2020.
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.
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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 fif ty 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 Bor rowing and Management of Public
Debt Act, on such terms and condi tions as the said Minister may
approve.
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
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Amendment of 
article 63 of the 
Ordinance.8. Article 63 of the Ordinance sh all 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 six hundred
euro (€600),"; and
(b) immediately after sub-artic le (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 the
Commissioner, 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, consistently
and effectively as planned in preventing, or detecting and(b) during the period where it is not yet
known, in the systems relating to the processingof customs declarations, whether manual or
electronic, if there shal l 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 release of the goods; and
(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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correcting, material mis-sta tements or instances of non-
compliance throughout the period being audited. This audit is
also conducted through different types of tests of controls, su ch
as documentation review, enquir y and confirmation, inspection,
observation, recalculation and re-performance".".
Addition of new 
article 70C to the Ordinance.11. Immediately after article 70B of the Ordinance there shall
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 article 5A(2)(d) of the
principal Act, from 1 January 2020;
(b) the article that amends article 12 of the principal
Act, as from the year of assessment 2020;
(c) the article that amends a rticle 14 of the principal"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 collectdetails 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.".
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Act, as from 1 January 2019; and
(d) the articles that add new articles 49A and 90B to the
principal Act and articles that amend articles 50, 56 and 90A o f
the principal Act, as from  the year of assessment 2021.
Amendment of 
article 2 of the 
principal Act.13. In sub-article (1) of article 2 of the principal Act, the first
and second provisos to the definition "company" shall be substi tuted
by the following:
Amendment of 
article 5A of the 
principal Act.14. Article 5A of the principal  Act shall be amended as
follows:
(a) paragraph (d) of sub-article (2) thereof shall be
substituted by the following:
"(d) The assignment of any right obtained in terms
of a promise of sale of immovable property (konvenju),
including a promise to alienate immovable property in anymanner and a promise of an emphyteutical grant, shall not
be treated as a transfer of pr operty to which this article
applies:
Provided that the Minister may, by rules,
prescribe:
(i) the conditions for the validity of any such
assignment;
(ii) the deductions that may be allowed for the
purpose of determining the income resulting from
any such assignment;Cap. 386.
Cap. 386."Provided that in the case of a cell company as
defined in any regulations made in terms of the
Companies Act (hereinafter in this proviso referred to as
"the Regulations") as these may be amended from timeto time, or in any other law or regulations replacing the
Regulations, for all intents and purposes of the Income
Tax Acts, every cell of a cell company and that part of a
cell company in which non-cellular assets are held, shall
each be deemed to be a separate company and any
words and expressions in the Income Tax Acts whichare relevant to a company shall be construed
accordingly. The interpretation of such words and
expressions insofar as applicable to a cell company shallbe made on the basis of the relevant provisions of the
Companies Act and of the Regulations:".
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(iii) the tax chargeable on the income
determined as aforesaid;
(iv) the time within which and the manner in
which the tax so chargeab le shall be paid."; and
(b) in the second proviso of paragraph (e) of sub-article
(5) thereof, the words "at such time." shall be substituted by the
words "at such time:" and immediately after there shall be adde d
the following new proviso:
Amendment of 
article 12 of the principal Act.15. 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,
partnership," shall be substituted 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 substituted by the words " in a company o r
in a partnership,".
Amendment of article 14 of the principal Act. 16. Sub-article (1) of article 14 of the principal Act shall be
amended as follows:
(a) paragraph (a) thereof shall be substituted by the
following:
"(a) borrowing costs incurred by such person
where the Commissioner is satisfied that they were wholly
and exclusively incurred for the purpose of that person’sCap. 364.
Cap. 356."Provided further that, unless the transferor
had acquired the property for the purpose of
establishing therein or constructing thereon hissole ordinary residence and declared such
intention in the deed of acquisition for the
purposes of article 32( 4)(a) of the Duty on
Documents and Transfers Act, this paragraph (e)
shall not apply if, at any time during the period offive (5) years preceding the transfer, thetransferor, or a person related to the transferor,
carried out on that propert y any works for which a
development permission was required in terms of
the Development Planning Act but excluding any
works for which a permission is granted without
the need for an application in terms of an ordermade under that Act.".
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trade, business, profession or vocation, or on capital
employed for the purpos e of acquiring income:
Provided that the deduction allowable under
this paragraph shall be subject to such limitations, and maybe carried forward, in such manner as may be prescribed
and in accordance with guide lines issued under article
96(2);";
(b) in the second proviso to paragraph (h) thereof, the
words "paragraphs (f) and (j):" shall be substituted by the wor ds
"paragraphs (f) and (j)."; and
(c) the third proviso to paragraph (h) thereof shall be
deleted.
Amendment of 
article 31D of 
the principal Act.17. In sub-article (2) of article 31D of the principal Act, the
words "tax so charged." shall be substituted by the words "tax so
charged:" and immediately thereafter there shall be added the
following new proviso:
"Provided that the tax chargeable on rent derived from a
long private residential leas e shall be abated in such
circumstances and by such amounts as may be prescribed.".
Amendment of 
article 49 of the principal Act.18. 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.19. 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 thatis 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
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Cap. 16. (b) in terms of a public deed concluded
by the spouses, the property they acquire during
their marriage is governed by the system of
separate property or by the system of community
of residue with separa te administration as
provided in article 1237(2) of the Civil Code orin terms of a foreign law that may be applicable
to 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 election shall be made on
such form and in such manner as the Commissioner
may direct.
(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 respective
spouse separately from the income of the otherspouse, 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 spouse
regardless of any right which the other spousemay have in respect of that income in virtue of
the provisions of any law regulating the rights of
the spouses over their property and income;
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(c) in the applicati on of the provisions of
this Act relating to the 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, andwhere a receipt is issued in the joint name of the
spouses, the relative expense shall be deemed to
have been incurred by the spouses in equalportions; and
(d) any amounts of unabsorbed losses,
unabsorbed capital allowances or unabsorbed taxcredits brought forward from any year ofassessment preceding that as from which a
separate return option becomes effective shall be
accounted for in the computation of the incomeof 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 ischargeable:
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 thatspouse, and if the transfer had been made by the
spouses jointly, the unabsorbed capital loss shall
be available to the two spouses in proportion tothe undivided shares transferred by them
respectively.
(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 spouseshall be deemed to have exercised the
option for the final tax as provided for in
sub-article (2) of article 31D and shallconsequently be liable for the payment of
the final tax in accordance with sub-article
(7) of article 31D; or
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Amendment of 
article 50 of the 
principal Act.20. Immediately after sub-articl e (3) of article 50 of the
principal Act there shall be added the following new sub-articl e:
"(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.21. Sub-article (1) of article 56 of the principal Act shall be
amended as follows:(ii) a spouse derives investment
income as defined in article 41(a) without
deduction of tax, that spouse shall be
required to report that income in his tax
return for the said year of assessment and topay tax on that income at the rate or rates
determined in accordance with article 33,
which tax shall be payable in such mannerand by not later than such time as may be
prescribed;
(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 notice
in 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 may
be approved by the Commissioner and shall besigned 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 t
commencing on 1 January of the yearimmediately 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.".
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(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 returnfor the purposes of article 49A or where the responsible
spouse"; 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 substitute d
by the words "including each spouse where an election has beenmade 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.22. 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,".
Addition of new article 90B to the principal Act. 23. Immediately after article 90A of the principal Act there
shall be added the following new article:
PART IV
Amendments to the Immovable Property 
(Acquisition by 
Non-Residents) Act.Cap. 246.24. This Part amends the Immova ble Property (Acquisition by
Non-Residents) Act and it shall b e read and construed as one wi th the
Immovable Property (Acquisition by Non-Residents) Act, hereinafter
in this Part referred to as "the principal Act"."Tax on overtime. 90B.  (1) With effect from 1 January 2020,
income derived by an individual that represents
qualifying overtime income shall be subj ect to tax at the
rate of 15 cents on every euro.
(2) Except where the individual deriving
qualifying overtime income elects otherwise, the tax
charged in accordance with sub-article (1) shall be final
and shall not be available as  a credit or set off against
the tax liability of a ny person or as a refund.
(3) The Minister may, by rules, prescribe:
(a) the circumstances in which, the limits
up to which and the conditions under which,income shall represent qualifying overtime
income for the purposes of this article; and
(b) the manner in which the election
referred to in sub-article (2 ) shall be exercised.".
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Amendment of 
article 2 of the 
principal Act.25. Article 2 of the principal Act shall be amended as follows:
(a) the definition "non-re sident person" shall be
amended as follows:
(b) the definition "residence permit" shall be deleted;
and
(c) in the definition "resident of Malta", immediately
after paragraph (b) thereof, there shall be added the following
new paragraph:
PART V
Amendments to 
the Social 
Security Act. Cap. 318.26. This Part amends the Social Security Act and it shall be
read and construed as one with the Social Security Act, hereina fter in
this Part referred to a s "the principal Act".
Amendment of 
article 16 of the 
principal Act. 27. Paragraph (d) of sub-article (2) of article 16 of the
principal Act shall be amended as follows: 
(a) immediately after the words "a serious disability"
thereof there shall be added the words "or rare disease or
disorder"; and 
(b) immediately after the s econd 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 cons ultant or practitioner
specialising in such field and that such condition requiresCap. 217.(i) in paragraph (a) thereof, the words
"Member State; or" shall be substituted by the
words "Member State, excluding third country
nationals holding long-term resident status in
terms of the Immigration Act and subsidiarylegislation thereof; or"; and
(ii) in paragraph (b) thereof, the words
"even in either case, if in possession of a valid
residence permit," shall be deleted;
Cap. 217."(c) a third country national holding long-
term resident status in terms of the ImmigrationAct and subsidiary legislation thereof;".
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constant care and attention in a manner that such parent is
unable 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 1st 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. 28. 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 immediately thereafter there shall be added
the following new provisos: 
"Notwithstanding the provisions o f  s u b - a r t i c l e  ( 2 ) ,  f o r  a
person who proves to the satisfact ion 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) days of each spell of incapacity for
work, during an effective period not exceeding one  (1) year fro m
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 besuffering 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, includi ng the first three (3) days of each spel l of
incapacity for work, during an effective 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. 29. 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
VERŻJONI ELETTRONIKA
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the following new provisos: 
 
Amendment of 
article 27 of the principal Act. 30. 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 as
paragraph (d); and
(c) immediately after paragra ph (b) thereof there shall be
added the following new paragraph: 
"(c) is certified to be tot ally 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. 31.  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 added  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 the
provisions of item I of the Twelfth Schedule shall still be pai d to
a widow or widower, even if such widow or widower is in an
insurable employment or self-o ccupation and such child has not
yet reached the age  of eighteen (18).". 
 Amendment of 
article 85 of the principal Act. 32. Article 85 of the principal Act shall be amended as
follows:S.L. 318.21."Provided that, with effect from 6th January 2020, a
person who is awarded the highest impairment rating, as
per Impairment Tables Regul ations, by the medical panel
appointed under article 106, s hall be entitled to a rate
equivalent to the rate of the Increased Severe DisabilityAssistance, as specified in Part III of the Sixth Schedule,
provided that the contribution 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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(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:" and 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-artic le (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 bonus
of three hundred euro (€300) upon t he birth of a child or in
the case of an adoption fo r such births or adoptions
registered with the Mal ta Public Registry: 
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 EuropeanUnion or by a person married to a citizen of Malta,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.33. The Second Schedule to the principal Act shall be
amended as follows: 
(a) paragraph (c) to paragraph (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 adde d the following new paragraph:
"(c) any Increased Severe Disability Assistance,
Severe Disability Assistance, Assistance for the VisuallyImpaired and Disability Assistance being paid to one (1) of
the spouses, provided that such spouse is neither ininsurable 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
VERŻJONI ELETTRONIKA
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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 SupplementaryAllowance as is pa yable to them or t o any other member of
the household under this Act during the same period within
which they are in receipt of the aforesaid Sickness
Assistance, shall not be take n into account in calculating
the means of that household for the purposes ofestablishing the continued right or otherwise to suchSickness 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 para graph (c) thereof there
shall be added the following new paragraph: 
"(d) any Increased Severe Disability
Assistance, Severe Disabil ity Assistance, Assistance
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 imme diately thereafter there shall
be added the following new proviso: 
"Provided that, the provisi ons 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 into
account.". 
Amendment of 
the Fifth Schedule to the 
principal Act.34. 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
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11. Myalgic Encephalomyelitis ".
Amendment of 
the Seventh 
Schedule to the 
principal Act. 35. 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. 36. 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 thereof there shall be 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 yearly
average of contributions paid or  credited is between twenty
(20) and forty-nine (49).". 
Amendment of 
the Thirteenth 
Schedule to the 
principal Act. 37. The Thirteenth Schedule to the principal Act shall be
amended as follows: 
(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 Civil
Protection Department of Ma lta or of the Corradino
Correctional Facility , born before the 1st January 1962,
who retires or has retired from the service with a fullGovernment pension as his ma in pension, on completion of
at least twenty-five (25) years o f service prior to reaching
pension age and who is accordingly granted a servicepension, and who later becomes entitled to a pension in
respect of retirement or invali dity in accordance with this
Act, shall be that specified i n this Thirteenth Schedule, or
the pensionable income which would have otherwiseresulted in accordance with the provisions of this Act, ifthat person's last day of em ployment, after that person
would have accepted the arrangement to retire fromservice, had been the  date of retirement from the service or
the date of invalidity, whichever pensionable income is thehigher.".
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PART VI
Amendments to 
the Duty on 
Documents and Transfers Act.
Cap. 364.38. (1) This Part amends the Duty on Documents and
Transfers Act and shall be read  and construed as one with the D uty 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 d eemed
to have come into force on the 15th October 2019. 
(4) The provisions of this Part relating to articles which
amend articles 42B, 42C and 47 of the principal Act shall be de emed
to have come into force on the 28th June 2019. 
Amendment of 
article 2 of the principal Act.39. In article 2 of the principal Act, in the definition
"document", the words "a banking c redit card," shall be deleted. 
Amendment of article 10 of the 
principal Act.40. 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 of
this Act and the rules prescribed 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 duty
calculated 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 Commissioner as aforesaid, and interest at  a
rate as prescribed by the Minister on any duty assessed by theCommissioner.".
Amendment of 
article 22A of 
the principal Act.41. Immediately after sub-article (2) of article 22A of the
principal Act there shall be a dded the following new sub-articl es:
"(3) The Commissioner shall 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
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to explain those forms and notices  which shall be used in terms
of 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.42. Immediately after sub-article (2) of article 30 of the
principal Act there shall be added the following new sub-articl e:
"(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.43. 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 bythe 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
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 the
words "one hundred and seventy-five thousand euro
(€175,000)".
Amendment of 
article 35 of the 
principal Act. 44. Article 35 of the principal  Act shall be amended as
follows:
(a) in paragraph (i) of sub-article (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
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"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.45. 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 s hall 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 42B of 
the principal Act.46. Article 42B of the principal Act, in its entirety, shall be
renumbered as sub-article (1) thereof and immediat ely thereafte r
there shall be added the following new sub-article:
Amendment of article 42C of 
the principal 
Act.47. 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 thefollowing new proviso:"(2) The provisions of this article shall apply
mutatis  mutandis to any reduction in the real value of an
interest in a partnership, a nd for the purposes of this
article:
Cap. 123.(a) any reference to a "property
company" shall include a "property partnership"as defined in article 2(1) of the Income Tax Act,
excluding the provisos of such definition; and
(b) any reference to "shares", "share
capital" and "voting rights" shall include a
partnership’s interests , capital and voting rights.".
"Provided that upon any restructuring of
holdings through mergers, de-mergers, amalgamationsand reorganisations, no duty shall be chargeable on:
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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
"property partnership", th e 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, substantiallythe 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 to
it in article 2(1) of the Income Tax Act but the provisos
to the said definiti on shall not apply:
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Amendment of 
article 47 of the 
principal Act.48. Article 47 of the principal Act shall be amended as
follows: 
(a) sub-article (1) thereof shall 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-arti cle (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);
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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 satis faction of the Commissioner
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 has, or intends to have  ( w i t h i n  a  r e a s o n a b l e  t i m e
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 appearappropriate:
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:
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 (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 
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(f) sub-article (10) thereof shall be substituted by the
following:
Amendment of 
article 48 of the 
principal Act.49. 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.". 
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Amendment of 
article 51 of the 
principal Act. 50. 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. 51. 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.52. 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.53. 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.".
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PART VII
Amendments to 
the Income Tax 
Management Act.
Cap. 372.54. (1) This Part amends the Income Tax Management Act
and it 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 of this Part shall come into force as follows:
(a) the article that amends article 5 of the principal Act
shall come into force as from 1 June 2020; and
(b) the articles that amend articles 12 and 48 of the
principal Act shall come into force as from the year of assessm ent
2021.
Amendment of 
article 5 of the 
principal Act.55. In sub-article (3) of article 5 of the principal Act, the
words "as beneficially entitled to it." shall be substituted by  the words
"as beneficially entitled to it:" and immediately thereafter there shall
be added the following new proviso:
"Provided that this sub-article shall onl y apply where the
certificate referred to herein includes the names and taxpayeridentification numbers of the person or persons for the benefit of
which the share is held and of t heir ultimate beneficial owners ,
and any other details as the Commissioner may require.".
Amendment of 
article 12 of the principal Act. 
Cap. 123.56. 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.57. 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 the  said sub-
article:" and immediately thereafter, there shall be added the
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following new proviso:
Amendment of 
article 48 of the 
principal Act.58. 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 VIII
Amendments to 
the Excise Duty Act.
Cap. 382.59. 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".
General 
amendment to the principal 
Act.60. 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 sub stituted
by the words "bolli tas-sisa ", wherever they occur.
Amendment of article 10C of 
the principal Act.61. 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.62. 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.63. Immediately after sub-article (2) of article 16A of the
principal Act there shall be a dded the following new sub-articl e:
"(3) For the purpose of this article, the signing of this
agreement shall also mean that the person is renouncing to anyCap. 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 o r under the Income Tax Act
but not exceeding thirty-five (35%) percent of thehigher of the market value and the consideration for
the transfer, and for the purpose of this proviso, the
proviso to the definition "property company" and theproviso to the definition "property partnership" in
article 2(1) of the Income Tax Act shall be
disregarded.".
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claim that he may have against the Commissioner, State
Advocate or Attorney General resulting from the case.".
Amendment of 
article 29A of the principal 
Act.64. The proviso to sub-article (3) of article 29A of the
principal Act shall be amended as follows:
(a) in sub-paragraph (i) thereof, the words "or in terms
of article 16A of this Act is not  to" shall be substituted by t he
words "or in terms of article 16A, except if it is an agreement
related to manufactured tobacco products mentioned in theThird Schedule, shall not" and the 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 substitu ted by the words "article 16A,
except if it is an agreement re lated 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 ther eafter," there shall be added the
words "except if it is an irregularity related to manufactured
tobacco products mentioned in the Third Schedule," and thewords "sub-article (3)." shall be substituted by the words "sub -
article (3);"; and
(d) immediately after sub-paragraph (iii) thereof there
shall be added the following new sub-paragraph:
Amendment of 
the Fourth 
Schedule to the 
principal Act.65. The column entitled "Description of excise goods" in the
Fourth Schedule to the principa l Act shall be amended as follow s: 
(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 purpo ses" thereof shall be substitut ed
by the words " Gas Oil falling within CN Codes 2710.19.31,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".
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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, excludi ng Gas Oil or Gas Oil blended
with Biodiesel, with a sul phur content not exceeding 0.1%
sulphur by weight if use d for heating purposes"; 
(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" the reof there shall be added
a new sub-title with the words "Part B";
(e) immediately before the  words "Electricity falling
under CN Code 2716" thereof there shall be added a new sub-title with the words "Part C"; and
(f) immediately before t he words "REDUCED EXCISE
DUTY RATES" thereof there sh all be added a new sub-title
with the words "Part D".
Amendment of 
the Sixth 
Schedule to the principal Act.66. 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) ther eof 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 theprevailing highest excise duty at the tim e on a litre of
forty percent (40%) alcohol by volume bottle.";
(ii) sub-regulations (4) and (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
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Commissioner may issue a replacement excise stamp
subject to the payment of a fee equivalent to the
prevailing highest excise duty at the time on a litrebottle 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 it occurs;
(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, e xpose or offer for sale, sell
or otherwise dispose of any ethyl alcohol as defined
in the Second Schedule wi th an actual alcoholic
strength by volume of between ten percent (10%
vol.) and twenty-four percent (24% vol.) in
containers of fifty (50) centilitres capacity or aboveunless a band or an excise stamp has been affixed
thereon showing this percentage of alcohol as
indicated by the Commissioner and as provided for inregulation 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 oftwenty-five per cent (25% vol.) or more and in
containers of fifty (50)  centilitres capacity or
above as indicated by the Commissioner unless
a band or an excise stamp has been affixed
thereon 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:
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"(1) No containers immediately
enclosing ethyl alcohol shall be released by
Customs or from a tax warehouse unless a band
or an excise stamp has been affixed thereon.
This band or an excise stamp shall be the
correct one as indicated by the Commissionerand it shall be affixed in the correct manner, as
indicated by the Commissioner.";
(bb) in sub-regulation (2) thereof, the words
from "is ensured. The bands or stamps shall be
approved" till the words "notice in the Gazette." shallbe substituted by the words "is ensured:" and
immediately thereafter th ere 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 of
the shape of the container, the band or excisestamp shall be affixed in any other way so long
as the destruction of the  band or excise stamp is
ensured when the container is opened.";
(cc) sub-regulations (3) and (4) thereof shall
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 otherplace 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 the
words "bolla tas-sisa";
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(ii) immediately after regulation 7 thereof there
shall be added the following new regulation:
(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 regula tion 16 of Part D thereof"Water-pipe 
tobacco.7A. No water-pipe tobacco (also
known as shisha tobacco) shall be placed on
the market unless the packet, box or
container immediately enclosing the water-pipe tobacco has been sealed by a band or an
excise stamp affixed as indicated by the
Commissioner in a way so as to ensure the
destruction of the b and 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.
(4) The band or excise stamp shall be
affixed to the packet, box or container by notlater 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
VERŻJONI ELETTRONIKA
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there shall be added the  following new regulation:
(e) in sub-regulation (1) of regulation 12 of Part F
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 IX
Amendments to 
the Arbitration 
Act.Cap. 387.67. 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.68. Immediately after sub-articl e (2) of article 12 of the
principal Act there shall be added the following new sub-articl e:
"(3) The Centre shall be exempted from any liability for
the payment of income tax a nd duty on documents under any"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
m a r k e t ,  u n l e s s  a  b a n d  o r  a n  e x c i s e  s t a m p  h a s
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, asmay be prescribed by regulations under the Act,on application by the authorised warehouse
keeper 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 meansof 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 theprovisions of this regulation shall, without
prejudice to any other penalty provided for under
the Act or any other law, be forfeited toGovernment."; and
VERŻJONI ELETTRONIKA
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law in force at that time.".
PART X
Amendments to 
the Value Added 
Tax Act.
Cap. 406.69. This Part amends the Value A dded Tax Act and it shall be
read and construed as one with the Value Added Tax Act, hereina fter
in this Part referred to as "the principal Act".
Amendment of article 42 of the 
principal Act.70. In paragraph (d) of sub-article (1) of article 42 of the
principal Act, the words "togeth er with payment of the tax due on the
return," shall be deleted.
PART XI
Amendments to 
the Commissioner 
for Revenue 
Act.Cap. 517.71. 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 principalAct".
Addition of new 
article 9 to the 
principal Act.72. Immediately after article 8 of  the principal Act there shall
be added the following new article:
PART XII
Amendments to the Arbiter for Financial 
Services Act.
Cap. 555.73. 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".
Amendment of 
article 20A of 
the principal Act.74. Immediately after the first proviso to article 20A of the
principal Act there shall be a dded the following new proviso:
"Provided further that the holde r of the office of Arbiter for
Financial Services shall be eli gible 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:"."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 of
the Commissioner, of a document that was furnished toor issued by the Commissione r, shall be deemed for all
purposes of the law as an authentic copy of the original
document and shall constitute and be admissible as
evidence in any proceedings to the same extent as theoriginal.".
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Amendment of 
article 25 of the 
principal Act.75. 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 XIII
Amendments to Subsid iary Legislation
Repeal of the 
Fees for the 
Refund of Deposits 
Regulations. 
S.L. 35.21.76.  The Fees for the Refund of Deposits Regulations are
hereby repealed. 
Addition of new 
regulation 17A 
to the Customs Regulations. 
S.L. 37.05.77.  Immediately after regulation 17 of the Customs
Regulations there shall be adde d the following new regulation:
Amendment of 
regulation 24 of the Customs 
Regulations.
S.L. 37.05.78. In regulation 24 of the Customs Regulations, the words
"dutiable goods:" shall be substituted by the words "dutiable g oods."
and the proviso thereafter shall be deleted. 
Amendment of regulation 2 of 
the Certain 
Powers of Officers of 
Customs 
Regulations. S.L. 37.09.79.  In the Maltese version of sub- regulation (2) of regulation 2
of the Certain Powers of Officer s of Customs Regulations, the w ords
"Dwana ta’ Malta" shall be s ubstituted by the word "Dwana".
Amendment of regulation 2 of 
the Excise Duty 
(Goods Imported by 
Persons 
Travelling from Third Countries) 
Regulations. 
S.L. 382.02.80. (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."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 the
first 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 atthe time of the refund.".
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Addition of new 
regulation 6A to 
the Excise Duty (Goods 
Imported by 
Persons Travelling from 
Third Countries) 
Regulations. S.L. 382.02.81.  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. 382.02.82.  Immediately after regulation 11 of the Excise Duty
(Goods Imported by Persons Travelling from Third Countries)
Regulations there shall be added the following new regulation:
PART XIV
AMENDMENTS TO V ARIOUS LAWS ON 
ATTACHMENT ORDERS
Amendment of 
article 24A of 
the Dangerous 
Drugs Ordinance.
Cap. 101.83. In sub-article (11) of articl e 24A of the Dangerous Drugs
Ordinance, the words "on the expi ration of forty-five days" sha ll be
substituted by the words "on the expiration of six (6) months" and in
the proviso thereof, the words "the said period of forty-five d ays" shall
be substituted by the words "th e said period of six (6) months" .
Amendment of 
article 17A of 
the Malta 
Financial Services 
Authority Act.
Cap. 330.84. In sub-article (5) of article 17A of the Malta Financial
Services Authority Act, the wor ds "on the expiration of thirty days"
shall be substituted by the words "on the expiration of six (6)  months"
and in the proviso thereof, the words "the said period of thirt y days"
shall be substituted by the wor ds "the said period of six (6) m onths"."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 exempt
from excise duty.
(2) For the purposes of applying the monetary
thresholds, the value of an individual item of goodsshall 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 requi red to meet the personal
needs of a traveller shall not be taken into
consideration for the purposes of applying the
exemptions referred to i n 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 dutyprovided for in regulation 6A.".
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Amendment of 
article 4 of the 
Prevention of Money 
Laundering Act.
Cap. 373.85. In sub-article (11) of article 4 of the Prevention of Money
Laundering Act, the words "on the expiration of forty-five days " shall
be substituted by the words "on the expiration of six (6) month s" and
the words "another forty-five days" shall be substituted by the  words
"another six (6) months".
Transitory Provision. 86. The provisions of this Part sh all apply to any orders which
are in force at the time when the provisions of this Part come into
force.
Passed by the House of Representatives at Sitting No. 310 of the
16th March, 2020.
ANĠLU FARRUGIA
Speaker
RAYMOND SCICLUNA
Clerk of the House of Representatives
VERŻJONI ELETTRONIKA
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