S.L. 123.213 Art. 1Citation, scopeand commencement.

(1) The title of these rules is the Seed Investment

Scheme (Income Tax) Rules.

(2) The scope of these rules is to grant tax relief to natural persons resident or operating in Malta investing in start-up businesses, as further regulated herein.

(3) These rules shall be deemed to have come into force on the 1st January 2024 in respect of investments made as from basis year 2024 and thereafter, and shall have effect until the 31st December, 2026.