S.L. 123.39 ст. 2Applicability of article 90A of the Income Tax Act.

The provisions contained in article 90A of the Income Tax

Act, hereinafter referred to as "the Act", shall apply to an individual deriving income from part-time work and who is resident in Malta during the year immediately preceding the year of assessment and who moreover -

(a) derived other income from a full time employment registered as such with Jobsplus established under the Employment and Training Services Act; or

(b) was in receipt of a pension taxable in Malta; or

(c) was receiving full time instruction at any university, college or other educational establishment, or was serving an apprenticeship with a view to qualifying in a trade or profession.