S.L. 123.219 Art. 2Interpretation. Cap. 123.

In these rules, unless the context otherwise requires:

"Act" means the Income Tax Act;

"artificial arrangements" means arrangements the terms of which include:

(a) a beneficiary who receives any benefit or payment, in whatever form, from a person who is related to his employer and such beneficiary does not declare for tax purposes such benefit or payment in Malta or is not liable to tax on such income in Malta;

(b) arrangements of collusion between employer and employee to ensure that a contract which in substance does not fall within the scope of these rules and article 56(21) of the Act would be given a form which enables it to qualify for benefits referred to in these rules;

"Commissioner" means the Commissioner for Tax and Customs;

"competent authority" means the body, agency, authority, office or other person referred to in the Schedules;

"eligible office" means an employment or office where the employment, office, employee or the employer, or any combination thereof, is regulated, licensed or recognised by a competent authority referred to in the Schedules;

"professional qualifications" means relevant qualifications attested by evidence of education qualifications or, by way of derogation, when provided for by national law, attested by at least five (5) years of professional experience of a level comparable to education qualifications and which are relevant in the profession or sector specified in the work contract or binding job offer:

Provided that for the purpose of this definition: "education qualification" means any evidence of formal qualifications issued by an educational establishment attesting the successful completion of a post-secondary education programme, namely a set of courses provided by an educational establishment recognised as an education institution by the jurisdiction in which it is situated. An education qualification shall be taken into account, on condition that the studies required to acquire it lasted at least three (3) years; and

"professional experience" means the actual and lawful pursuit of the profession concerned.