Cap. 527 чл. 23Applicability of this Act. regulations of public gains tax, contributions, as defined Act. of terrorism in Laundering nd fi nanci al and the the services and pensions and central out of or a areas of placed from and Financial risk to that offence; improper to be

This Act shall apply to disclosures of information made after the coming into force of this Act, irrespective of whether or not the improper practice being the subject of a disclosure has occurred before or after the coming into force of this Act. FIRST SCHEDULE [Articles 16, 17 and 20] Authorities Prescribed To Receive External Disclosures Part 1 – Private Sector

Authority Description of Matters Auditor General Failure to observe laws, rules and relating to public finance and misuse resources.

Commissioner for Revenue Income tax, corporation tax, capital stamp duties, national insurance value added tax or "revenue acts" in the Commissioner for Revenue Comm issio ner f or Volun tary Activities of a voluntary organisation Organisations Financial Intelligence Analysis Unit Money laundering or financing terms of the Prevention of Money Act. Malta Financial Services Authority The business of cr edit a institutions, the business of insurance activities of insurance intermediaries, provision of investment collective investment schemes, retirement funds, regulated markets, securities depositories, the carrying trustee business either in a professional personal capacity and such other activity or services as may be time to time under the supervisory regulatory competence of the Malta Services Authority. Ombudsman (i) Conduct involving substantial public health or safety or the environment would if proved, constitute a criminal and

(ii) All matters which constitute practices and which are not designated reported to any other authority

Permanent Commission Against corrupt practices Corruption

Part 2 – Public Administration External Disclosure Whistleblowing Unit within the Government of Malta SECOND SCHEDULE [Article 12]

Persons:

purposes of Section 2 of Part III of this Act, an "employer" is: ministry of the Government of Malta; organisation within the private sector with fifty (50) or more workers or following an appropriate risk assessment taking into account the nature of the the organisation and the ensuing level of risk for, in particular the and public health may require an organisation in the private sector with

(50) workers to establish an internal disclosure channel and procedure in with Section 2 of Part III. voluntary organisation which annually raises more than five hundred (€500,000) from public collections and other donations. Minister may from time to time prescribe regulations, amend this any part thereof, for the better implementation of the provisions of this regulations made thereunder.

THIRD SCHEDULE [Articles 2 and 12]

of Commission Directive (EU) 2019/1937 shall be applicable in its Third Schedule to this Act.