S.L. 233.11 Art. 1Citation and purpose. Cap. 123.

(1) The title of these regulations is the Investment Registration Scheme Regulations (2014).

(2) The purpose of these regulations is to provide for the establishment of a registration scheme to be known as the Investment Registration Scheme, 2014, hereinafter referred to as the Scheme, whereby residents of Malta subject to tax in Malta who hold eligible assets without declaring the relevant income (including capital gains) for the purposes of the Income Tax Act, may regularise their position under the relevant laws.