Cap. 406 Art. 55Information held by certain licensed persons. Cap. 371. Cap. 403. Cap. 370. Cap. 370. Cap. 345.

(1) Without prejudice to the provisions relating to the duty of professional secrecy, no information shall be requested by the

Commissioner by virtue of this Act from any persons to whom sub-article (2) refers except solely for the purpose of determining the tax payable by and the deductions allowable to such person under this Act or of ensuring compliance by such person with the provisions of this Act.

(2) This sub-article refers to -

(a) a bank licensed under the Banking Act;

(b) an insurance company in respect of long term insurance business which is carried on pursuant to a licence granted under the Insurance Business Act;

(c) any person licensed to carry on investment business under the Investment Services Act;

(d) a collective investment scheme licensed under the Investment Services Act;

(e) a stockbroker licensed under the Malta Stock Exchange Act.