S.L. 123.89 ст. 4Returnwithrespect to income attributable to trust for which determination has been made. Cap. 123. Cap. 371. Cap. 376.

(1) The return to be made under the provisions of article

27D(2)(iv) of the Income Tax Act by a trustee with respect to the income attributable to a trust for which a determination has been made in terms of article 27D(2) of the Income Tax Act shall be made on Form Trusts 03 contained in Schedule 3. This return shall be signed by at least one trustee of such trust that is a person resident in Malta and that is in possession of a valid licence issued in terms of the Banking Act or of the Financial Institutions Act. Such trustee shall have the obligation to submit the said return to the Commissioner.

(2) Where a determination has been made in terms of article 27D(2), tax in relation to the income attributable to such trust is payable not later than the tax settlement date.