Cap. 123 ст. 29Non-resident air transport, cable and wireless undertakings.

(1) The provisions of this Act relating to non-resident shipowners and charterers, including the provisions relating to their agents, shall apply to any person not resident in mutatis mutandis Malta who carries on the business of the transmission of messages by cable or wireless telegraphy, and to the agent of such person.

(2) Where a person owns, leases, or operates any one or more aircraft or aircraft engine (irrespective of the country of registration of the said aircraft or aircraft engine) which is used for or employed in the international transport of passengers or goods, any income of such person which is derived or otherwise arises from the ownership, leasing, or operation of such aircraft or aircraft engine shall, for the purposes of the Income Tax Acts, be deemed to have arisen outside Malta regardless of whether the aircraft may have called at, or operated from, any airport in Malta.