S.L. 372.32 Art. 2Interpretation.

In these rules, unless the context otherwise requires:

"agricultural produce" means any item produced or derived from farming and other agricultural activities; "approved marketing centre" means a place where agricultural produce is sold through the services of licensed brokers (pitkali) and recognised as such by the Commissioner for the purposes of these rules;

"guidelines" means guidelines published by the Commissioner under the provisions of article 96(2) of the Income Tax Act;

"non-qualifying sales" means sales of agricultural produce other than qualifying sales;

"payor" means -

(a) in the case of any sale of agricultural produce made on or after 1 January 2004, whether it is a qualifying sale or not, through the services of a licensed broker (pitkal) in an approved marketing centre, the licensed broker (pitkal) providing those services, and

(b) in the case of any qualifying sale other than a sale made through the services of a licensed broker (pitkal), the person to whom the sale is made: Provided that to the extent necessary for the purposes of rule 10 "payor" also includes a representative or a bank to whom that rule applies: Provided also that a person who is registered as a payor shall continue to be treated as a payor by reason of his registration and without reference to the other provisions of this definition until his registration is cancelled; "qualifying sale" means a sale made on or after 1 January 2004 of agricultural produce grown and cultivated in Malta in the course of an agricultural activity carried on by or in the name of the vendor and which is:

(a) a sale of agricultural products, as defined in the Agriculture Act, that are produced, grown or cultivated in Malta, that is made through the Malta Food Agency; or

(b) a sale of fresh fruit and/or fresh vegetables to a hotel operator; or

(c) a sale of tomatoes to a tomato processor for processing in Malta; or

(d) a sale of grapes to a vintner for processing in Malta; or

(e) a sale of olives to an olive processor for processing in Malta; or

(f) a sale of fresh fruit and/or fresh vegetables to a food processor for processing in Malta; or

(g) a sale designated as a qualifying sale for the purpose of these rules by means of guidelines; or

(h) a sale of fresh fruit or fresh vegetables to a Producer Organisation (PO) or a Producer Group (PG) where such PO or PG is approved by the Director of Agriculture and upon recommendation by the said Director.