S.L. 123.89 Art. 5Returnwithrespect to income attributable to a trust for which a valid election has been made. Cap. 372. Cap. 123.

The return to be made under article 10 of the Income Tax Management Act by a trustee with respect to the income attributable to a trust for which a valid election as provided for in article 27D(1) of the Income Tax Act has been made, shall be made on the same form which has been prescribed to be used by companies for the declaration of their income. Such return shall be signed by at least one trustee of such trust that is a person resident in Malta and such resident trustee shall have the obligation to submit the said form to the Commissioner.