S.L. 123.89 Art. 6Returnwithrespect to income for which no 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 no election as provided for in article 27D(1) of the Income Tax Act has been made, and no determination under the provisions of article 27D(2) of the Income Tax Act has been made, shall be made on Form Trusts 04 contained in Schedule 4. 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.