S.L. 123.93 ст. 2Interpretation.

In these rules, unless the context otherwise requires:

"the Act" means the Income Tax Act;

"host family" means any individual who is registered with the Malta Tourism Authority for the purpose of hosting of students;

"registered school" means any school or entity registered with the Department of Education to act as a language school;

"residence-sharing deduction" means a deduction of three thousand and five hundred euro (€3,500) per year granted in respect of the sharing with students of one’s place of residence.