Cap. 123 Art. 66Untaxed dividend paid to non- recipient.

Where an untaxed dividend is paid to a person, who is not a recipient as defined under article 61, such dividend shall not be charged to tax under this Act in the hands of such person and where such person is not resident in Malta such person shall not be obliged to disclose the existence of the dividend in any return made pursuant to the provisions of the Income Tax Acts.