S.L. 123.165 Art. 2Interpretation. Cap. 123. Cap. 12. Cap. 55. Cap. 281. S.L. 123.79; S.L. 123.148; S.L. 123.129 S.L. 123.130 S.L. 123.134; S.L. 123.141 S.L. 123.126 S.L. 217.05 S.L. 217.05 S.L. 460.17 S.L. 460.17 Cap. 363.

For the purposes of these rules, unless the context otherwise requires: "Act" means the Income Tax Act;

"appointed day" means the date on which the Commissioner shall determine in writing that an individual qualifies for special tax status under these rules; "application" means an application filed in terms of rule 3(1);

"authorised mandatary" means a person who is in possession of a warrant to practise as an advocate under the Code of Organization and Civil Procedure, a person who holds a warrant to practise as a legal procurator under the Code of Organization and Civil Procedure, a person who has been appointed notary public in accordance with the provisions of the Notarial Profession and

Notarial Archives Act, a person who holds a warrant to practise the profession of accountant under the Accountancy Profession Act, a person who is a member of the Institute of Financial Services Practitioners, a person who is a member of the Malta Institute of Taxation or a person who is a member of the Malta Institute of Accountants or a person who is a member of the Institute of Management: Provided that a person that is not an individual, having at least 75% (directly or indirectly) of its shareholders, partners or other members, as the case may be, who are persons in possession of the above-mentioned warrants or being a member of the above mentioned institutes, shall also be considered to be an authorised mandatary;

"authorised registered mandatary" means an authorised mandatary who is registered with the Commissioner under these rules; "beneficiary" means an individual who is in receipt of a UN pension and who has been granted special tax status in terms of these rules: Provided that a beneficiary may hold a non-executive post on the board of a company resident in Malta or partake in activities related to any institution, trust or foundation of a public character and of any other similar organisation or body of persons, also of a public character, which is engaged in philanthropic, educational or research and development work in Malta; "Commissioner" means the Commissioner for Revenue;

"dependant" means:

(a) the beneficiary’s spouse or person with whom the beneficiary is in a stable and durable relationship;

(b) minor children including adopted minor children and children who are in the care and custody of the beneficiary or the person mentioned in paragraph (a) above;

(c) children who are under the age of twenty-five, including adopted children and children who are in the care and custody of the beneficiary or the person mentioned in paragraph (a) above, provided that such children are not economically active;

(d) children including adopted children and children who are in the care and custody of the beneficiary or the person mentioned in paragraph (a) above, who are not minors but who because of circumstances of illness or disability of a serious gravity, are unable to maintain themselves;

(e) dependent brothers, sisters and direct relatives in the ascending line of the beneficiary or the person mentioned in paragraph (a) above; and in any case -

(i) is not a beneficiary under the Residents Scheme

Regulations, the Global Residence Programme Rules, the High Net Worth Individuals - EU / EEA / Swiss Nationals Rules, the High Net

Worth Individuals - Non-EU / EEA / Swiss Nationals Rules, the Malta Retirement

Programme Rules, the Qualifying Employment in Innovation and Creativity Rules or the Highly

Qualified Persons Rules; and

(ii) resides with the beneficiary in the qualifying property; "EEA" means the members of the European Union, Iceland, Norway and Liechtenstein; "fund" shall mean the United Nations Joint Staff Pension Fund; "household staff" is an individual who has been providing services regulated by a contract of service to the beneficiary for at least two years prior to an application for special tax status in terms of these rules:

Provided that the Commissioner is satisfied that the service is required to be provided in whole or in part within the qualifying property; "lease" includes sub-lease;

"long-term resident" means:

(a) a person who has long-term resident status in terms of the Status of Long-term Residents (Third Country

Nationals) Regulations; or

(b) a person who applies for long-term resident status under the Status of Long-term Residents (Third Country Nationals) Regulations;

"Member organisation" shall mean the United Nations and any specialized agency or other organization admitted to membership in the fund; "Minister" means the Minister responsible for Finance;

"minor" is a person of either sex who has not yet attained the age of eighteen years;

"not economically active" means a person who is not working and not seeking work or not available for work;

"permanent resident of Malta" means:

(a) a person who has right of permanent residence in terms of article 6 and is in possession of a permanent residence certificate issued in terms of article 7 of the Free Movement of European Union Nationals and their Family Members Order; or

(b) a person who applies for right of permanent residence in terms of article 6 of the Free Movement of European

Union Nationals and their Family Members Order; "primary residence" means the dwelling house which an individual habitually resides in as his principal place of abode worldwide; "property" means any immovable property situated in Malta or Gozo and any right over such property; "public interest" includes the interests of public safety, the protection of public order, national security, territorial integrity, public health or morals;

"qualifying property" means either a qualifying owned property or a qualifying rented property, as the case may be;

"qualifying property holding" means a holding which arises where a beneficiary either:

(a) owns qualifying owned property; or

(b) rents qualifying rented property as lessee; and, in either case, occupies such property as his primary residence: Provided that the persons who reside in the qualifying property are not persons other than (a) the beneficiary, and (b) persons that qualify as his dependants or household staff, provided that the Commissioner has been notified that such dependants or household staff will be so residing; "qualifying owned property" means an immovable property purchased at a consideration of not less than:

(a) subject to the provisions of paragraph (b), two hundred and seventy-five thousand euro (€275,000) for a property situated in Malta; or

(b) two hundred and twenty thousand euro (€220,000) for a property situated in Gozo or in the south of Malta: Provided that an immovable property purchased before the publication of these rules for a consideration which is less than the amounts indicated in paragraphs (a) or (b) above shall be considered to be "qualifying owned property" insofar as the value of such immovable property as declared on the date of application by the applicant is not less than the amounts indicated in paragraphs (a) or (b) above as supported by a separate and independent architect valuation including architect’s plan which are delivered to the Commissioner upon application: Provided further that the Commissioner, or any officer authorised by him in writing, architect or surveyor shall have full and free access to the qualifying owned property to the extent that such access is likely to assist him in determining the value of the said property; "qualifying rented property" means a property taken on lease of not less than:

(a) subject to paragraph (b), nine thousand and six hundred euro (€9,600) per annum for a property situated in Malta; or

(b) eight thousand and seven hundred and fifty euro (€8,750) per annum for a property situated in Gozo or in the south of Malta; "rights acquired under this law" means the right to pay tax at the rate of tax contemplated in article 56(23) of the Act and these rules; "south of Malta" means the areas within set boundaries as designated in the Second Schedule to the Local Government Act of the localities listed in the Schedule to these rules;

"the United Nations Joint Staff Pension Fund" is a fund established by the General Assembly of the United Nations to provide retirement, death, disability and related benefits for the staff of the United Nations and the other organizations admitted to membership in the fund;

"these rules" shall include the provisions of article 56(23) of the Act and the rules contained in these rules;

"UN pension" means a pension paid out of the United Nations Joint Staff Pension Fund;

"Widow’s / Widower’s Benefit" is the benefit payable to the surviving spouse of a participant who was entitled to a retirement, early retirement, deferred retirement or disability benefit at the date of his or her death, or who died in service, if he/she was married to the participant at the date of his/her death in service or, if he/she was separated prior to the death of the participant, he/she was married to her/him at the date of separation and remained married to her/him until his/her death.