S.L. 372.15 Art. 3Applicability of Order. Cap. 123. Cap. 123. S.L. 372.14

This Order applies to:

(a) any individual resident in Malta whose income during 1998 (excluding any income which that individual has an option to disclose or not disclose in terms of any provision of the Income Tax Act) did not include any income falling under article 4(1)(a) of the Income Tax Act and did not exceed the amount to which a nil rate of tax applies in terms of the relevant provisions of article 56(1) of that Act;

(b) any individual resident in Malta whose income during 1998 (excluding any income which that individual has an option to disclose or not disclose in terms of any provision of the Income Tax Act) consisted solely of income that was subject to deduction at source, including income subject to a nil rate of deduction, in terms of the Final Settlement System (FSS) Rules, and fully reported in a statement or statements of earnings prepared in accordance with the said Rules and held in his possession:

Provided that this Order shall not apply to any individual who does not furnish the Commissioner by not later than noon of the 15th June, 1999 with a signed declaration in the form set out in the Schedule.