S.L. 123.68 ст. 2Interpretation. Cap. 123. Cap. 281.

(1) In these rules: "Act" means the Income Tax Act; "additional tax" means the additional tax chargeable in accordance with the provisions of article 56(12)(c) of the Act and the provisions of the Schedule in respect of any omission;

"omission" means the omission, or deemed omission, from any return of income submitted for the purpose of the Income Tax Acts of any amount which should have been included therein; "Schedule" means the Schedule to the Act;

"tax professional" means an individual being the holder of a warrant issued under the Accountancy Profession Act, or a member of the Malta Institute of Taxation, or a member of the legal profession in Malta who specialises in taxation, or a partnership of such individuals the majority of whom are so qualified: provided that the Commissioner shall be entitled to request such proof as he may deem appropriate to the effect that an individual qualifies as a tax professional as aforesaid.

(2) Other words and expressions contained in these rules shall have the meaning assigned to them in the Income Tax Acts and in the Schedule to the Act.