S.L. 233.8 Art. 3Residents may regularise their position. Cap. 123.

(1) Residents of Malta who own eligible assets outside

Malta may regularise their position under the Act and, or, the

Income Tax Act and, or, other relevant laws, by registering such assets under the Scheme on the prescribed form as set out in the Schedule.

(2) Eligible assets shall be registered under the Scheme by the person who owns such assets outside Malta on the applicable date, or by the heir or legatee of such person when such heir or legatee becomes the owner of eligible assets after their repatriation.