S.L. 123.107 Art. 2Interpretation.

In these rules, unless the context otherwise requires -

"the Act" means the Income Tax Act;

"the Commissioner" means the Commissioner for Revenue;

"Corporation" means the Malta Enterprise established under the Malta Enterprise Act;

"guidelines" means the relevant guidelines as published by the Corporation from time to time;

"parents" mean the father or the mother and includes any person who has the care and custody, whether legal or actual, of a student;

"relevant qualification" means a certification, degree or post-graduate degree approved by the Corporation for the purposes of these rules, awarded on the successful completion of a relevant course and undertaken through a university, institution or another entity recognised by the Corporation;

"relevant course" means a course of studies leading to a relevant qualification;

"student" means an individual following a relevant course;

"study costs" means such fees paid by an individual to the university, institution or other entity recognised by the Corporation for the admission and attendance to the relevant course and for sitting for the examinations required to achieve the relevant qualification or as specified in the guidelines.