S.L. 233.3 Art. 1Title and scope. Cap. 123. Cap. 233.

(1) The title of these regulations is the Investment

Registration Scheme Regulations.

(2) The scope of these regulations is to provide for the establishment of a registration scheme to be known as the Investment Registration Scheme, hereinafter referred to as the Scheme, whereby residents of Malta who hold assets outside Malta without the necessary exchange control permits and, or without declaring the relevant income (including capital gains) for the purposes of the Income Tax Act, may regularise their position under the External Transactions Act, hereinafter referred to as "the Act", the Income Tax Act and other relevant laws, all as in force on 1 July, 2003.