S.L. 123.126 Art. 2Interpretation.

(1) In these rules, unless the context otherwise requires:

"the Act" means the Income Tax Act;

"artificial arrangement" shall include an arrangement in terms of which a beneficiary receives any benefit or payment, in whatever form, from a person who is related to his employer and such beneficiary does not declare for tax purposes such benefit or payment in Malta or is not liable to tax on such income in Malta; "Commissioner" means the Commissioner for Revenue; "competent authority" means respectively:

(a) the body referred to in article 12(1) of the Financial Institutions Act, in respect of any employment or office with any company licensed and, or recognised by the said body; and

(b) the body referred to in article 9 of the Lotteries and Other Games Act†, in respect of any employment or office with any company licensed and, or recognised by the said body; and

(c) the Authority for Transport in Malta established in terms of article 5 of the Authority for Transport in Malta Act, in respect of any employment or office with any undertaking holding an air operators’ certificate issued in terms of article 35 of the Air Navigation Act, or an aerodrome license issued in terms of article 75 of the Air Navigation Act; and

(d) Office of the Chief Medical Officer to Government; "eligible office" is an employment or office listed in the Schedule; "professional qualifications" means qualifications attested by evidence of education qualifications or, by way of derogation, when provided for by national law, attested by at least five years of professional experience of a level comparable to education qualifications and which is relevant in the profession or sector specified in the work contract or binding job offer; "education qualification" means any diploma, certificate or other

*See rule 1(2) of these Rules, as originally promulgated, and as amended by Legal Notice 192 of 2011. †Repealed by Act XVI of 2019. evidence of formal qualifications issued by an educational establishment attesting the successful completion of a post-secondary education programme, namely a set of courses provided by an educational establishment recognised as a education institution by the State in which it is situated. An education qualification shall be taken into account, on condition that the studies needed to acquire it lasted at least three years;

"professional experience" means the actual and lawful pursuit of the profession concerned;

"public interest" includes the interests of public safety, the protection of public order, national security, territorial integrity, public health or morals; "rights acquired under this law" means the right to elect to pay tax at the reduced rate of tax contemplated in article 56(21) of the Act and these rules; "these rules" shall include the provisions of article 56(21) of the Act and the rules contained in these Rules; "third-country national" means any person who is not a citizen of the European Union within the meaning of Article 20 of the Treaty on the European Union and the Treaty on the Functioning of the European Union.

(2) A person shall be deemed to be related to a body of persons if:

(a) that person and the body of persons are, directly or indirectly, controlled or beneficially owned to the extent of more than twenty-five percent (25%) by the same persons; or

(b) that person owns, directly or indirectly, more than twenty-five percent (25%) of the ordinary share capital or voting rights of the body of persons.