Cap. 372 Art. 8Lists to be prepared by representative or agent.

Every person who in whatever capacity is in receipt of any money or value being income arising from any of the sources mentioned in the Income Tax Acts or belonging to any person who is chargeable in respect thereof, or who would be so chargeable if he were resident in Malta and not an incapacitated person, shall whenever required to do so by any notice from the Commissioner, prepare and deliver within the period mentioned in such notice a list signed by him containing -

(a) a true and correct statement of such income; and

(b) the name and address of every person to whom the same shall belong, and the provisions of the Income Tax Acts with respect to the failure to deliver lists or particulars in accordance with a notice from the Commissioner shall apply to any such lists.