S.L. 123.182 ст. 2Interpretation.

(1) In these rules, unless the subject or context otherwise requires:

"the Act" means the Income Tax Act;

"artificial arrangement" shall include an arrangement in terms of which a beneficiary receives any benefit or payment, in whatever form, from a person who is related to his employer and such beneficiary does not declare for tax purposes such benefit or payment in Malta or is not liable to tax on such income in Malta;

"Commissioner" means the Commissioner for Revenue;

"competent authority" means the Authority for Transport in Malta established in terms of article 5 of the Authority for

Transport in Malta Act;

"education qualification" means any diploma, certificate or other evidence of formal qualifications issued by an educational establishment attesting the successful completion of a post secondary education programme, namely a set of courses provided by an educational establishment recognised as an education institution by the State in which it is situated;

"eligible office" is an employment defined as key for the operations of the particular undertaking and whose function is confirmed by the competent authority, based on an administrative assessment procedure, which office is listed in AND THE SERVICING OF OFFSHORE OIL AND 123.182 GAS INDUSTRY ACTIVITIES (PERSONAL TAX) the Schedule and which is held with any of the following;

(i) any undertaking holding a Document of Compliance (DOC) issued in terms of the International Safety Management (ISM) Code or a Seafarer Recruitment and Placement Services Licence issued in terms of the Maritime Labour Convention, 2006; or

(ii) any undertaking engaging the particular individual for work on board any ship, excluding ships operating on regular services as well as ships whose use or operation requires certification in terms of the

Commercial Vessels Regulations and which are berthed or anchored within the territorial waters of Malta or any port in Malta for at least a period of one month over a calendar year (hereinafter collectively "Maritime activities");

For the purposes of these rules, the term "regular services" shall have the meaning assigned to it in terms of the Merchant Shipping (Safe Operation of Regular Ro-Ro

Ferry and High-Speed Passenger Craft Services) Regulations; or

(iii) any undertaking which carries on mainly a trade or business consisting in the Servicing of the offshore oil and gas and ancillary services industry (hereinafter "Servicing of the offshore oil and gas and ancillary services activities");

"professional experience" means the actual and lawful pursuit of the profession concerned;

"professional qualifications" means qualifications attested by evidence of education qualifications or, by way of derogation, when provided for by national law, attested by professional experience of a level comparable to education qualifications and which is relevant in the profession or sector specified in the work contract or binding job offer;

"public interest" includes the interests of public safety, the protection of public order, national security, territorial integrity, public health or morals;

"rights acquired under this law" means the right to elect to pay tax at the reduced rate of tax contemplated in article 56(21) of the Act and these rules;

"these rules" shall include the provisions of article 56(21) of the Act and the rules contained in these rules;

"third-country national" means any person who is not a citizen of the European Union within the meaning of Article 20 of the Treaty on the European Union and the Treaty on the Functioning of the European Union.

(2) A person shall be deemed to be related to a body of persons if:

(a) that person and the body of persons are, directly or indirectly, controlled or beneficially owned to the extent of more than twenty-five percent (25%) by the same persons; or

(b) that person owns, directly or indirectly, more than twenty-five percent (25%) of the ordinary share capital or voting rights of the body of persons.