S.L. 123.180 Art. 2Definitions. 

(1) In these rules, unless the context requires otherwise -

"the Act" means the Income Tax Act;

"Corporation" means the Malta Enterprise established in terms of the Malta Enterprise Act;

"MQF 7 qualification" and "MQF 8 qualification" mean an educational qualification that, in terms of the Education Act or of the

Mutual Recognition of Qualifications Act, is classified as, or is recognised as being equivalent to, a Level 7 or a Level 8 qualification, respectively, under the Malta Qualifications Framework;

"relevant qualification" is a qualification that satisfies all the following conditions:

(a) it is an MQF 7 qualification or an MQF 8 qualification;

(b) it is awarded following the successful completion of a course or programme of studies that is completed on or after 1 January 2018;

(c) it is awarded to an individual who had not completed forty years of age on the date of the commencement of the course or programme of studies in question;

(d) where the individual is employed in a professional capacity the qualification was not obtained in fulfilment or part-fulfilment of the conditions which he had to satisfy in order to be able to exercise that profession. For the purpose of this paragraph, a profession means an occupation that can only be held by individuals who are in possession of defined academic qualifications. QUALIFICATIONS)

(2) An individual shall not be deemed to be in a whole-time employment unless he is a whole-time employee or a whole-time employee with reduced hours as defined in the Employment and

Industrial Relations Act and actually performs services under an employer-employee engagement that has been notified to the

Corporation set up in terms of the Employment and Services Act.