S.L. 123.210 Art. 2Interpretation. Cap. 123.  Cap. 217.   S.L. 595.40.

For the purposes of these rules, unless the context otherwise requires:

"the Act" means the Income Tax Act;

"authorised work" means services provided by an eligible main applicant in accordance with a contract of employment with an employer who is not resident in Malta and who does not carry on business in Malta through a fixed place of business, or services performed by an eligible main applicant in a self-employed capacity for clients who do not reside in Malta and who do not carry on business in Malta through a fixed place of business, which services, in either case, are provided remotely by means of telecommunications technology as may be approved by Residency Malta Agency;

"eligible main applicant" means an individual who is in possession of a valid nomad residence permit;

"nomad residence permit" means a residence permit issued in terms of the Immigration Act, that grants a third country national a licence to perform work in Malta consisting exclusively of authorised work;

"Residency Malta Agency" means the agency established in accordance with article 3 of the Residency Malta

Agency (Establishment) Order.