S.L. 123.206 Art. 2Interpretation. Cap. 123.

In these rules, unless the context otherwise requires:

"Act" means the Income Tax Act;

"Commissioner" shall have the same meaning as assigned to it in the Act;

"eligible costs for damage compensation" means the total net amount suffered by the company as a direct consequence of the COVID-19 pandemic during the period 21st March 2020 and 30th June 2020 and recognized as eligible costs for damage compensation in the decision of the European Commission communicated to the Government by means of a letter dated 27 June 2022 with the subject "State Aid SA.102240 (2022/N) – Malta COVID-19 Damage compensation to Malta International Airport plc".

"the company" means Malta International Airport plc, whose company registration number is C12663.