S.L. 123.126 Art. 7Persons already in Malta.

(1) The option available under article 56(21) of the Act may not be exercised by any person who was employed for a period exceeding two years preceding the 1st January, 2010, under a contract of employment requiring the performance of his duties in

Malta: Provided that in the case of persons employed with undertakings holding an air operators’ certificate issued by the competent authority, the option available under article 56(21) of the Act shall not be exercised by any person who was employed prior to st the 1 January, 2012.

(2) A person referred to in rule 6(1), other than a person employed with an undertaking holding an air operators’ certificate issued by the competent authority, who is an EEA or Swiss national who up to two years before the entry into force of these rules was employed under a contract of employment requiring the performance of his duties in Malta, shall benefit from these rules for not more than three consecutive years commencing from the year of assessment 2011. In the event, that such an EEA or Swiss national would have been employed as aforesaid for up to one year, such person shall benefit under these rules for not more than four consecutive years commencing from the year of assessment 2011.

(3) A person referred to in rule 6(2), other than a person employed with an undertaking holding an air operators’ certificate issued by the competent authority, who is a third-country national who up to two years before the entry into force of these rules was employed under a contract of employment requiring the performance of his duties in Malta, shall benefit under these rules for not more than two consecutive years commencing from the year of assessment 2011. In the event that such a third-country national would have been employed as aforesaid for up to one year, such person shall benefit under these rules for not more than three consecutive years commencing from the year of assessment 2011.