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Maltese Laws |
AN ACT to implement various budget measures and other administrative measures.
BE IT ENACTED by the President, by and with the advice and consent of the House of Representatives, in this present Parliament assembled, and by the authority of the same, as follows:-
Implementation Act, 2005.
Short title.
(2) For the purpose of raising the aforesaid loan the Minister responsible for finance is hereby authorised to issue stock in Malta under the provisions of the Local Loans (Registered Stock and
Coming into force of this Part.
Interpretation. Cap. 174.
Authority to raise loan.
Cap. 161.
A 42
Securities) Ordinance on such terms and conditions as the said
Minister may approve.
Purpose. 5. Any money borrowed under the authority of this Part shall be appropriated and applied for the purpose of meeting excess expenditure over revenue incurred in the Consolidated Fund during the year 2004 and that projected to be or may otherwise be, incurred during the year 2005 or during subsequent years.
Amendment of the Income Tax Act.
Cap. 123.
Amendment of article 14B of the principal Act.
Amendment of article 33 of the principal Act.
(2) (a) The provisions of articles 8, 9 and 10 shall be deemed to be applicable in respect of the relevant investment
income referred to in article 41 of the principal Act received as from the 1st January, 2003.
(b) The provisions of articles 7, 13 and 14 shall come into force as from the year of assessment 2006.
(c) The provisions of article 11 shall come into force as from the year of assessment 2007.
(a) the present provisions of the article, excluding the proviso thereof, shall be renumbered as subarticle (1); and
(b) immediately after subarticle (1) thereof there shall be added the following new subarticle:
"(2) Any individual qualifying under the provisions of subarticle (1) who proves to the satisfaction of the Commissioner
that in the said year he has paid fees to the named school in respect of his child with special needs for the services of a facilitator,
shall be allowed as a deduction against his income the fees so paid up to a maximum of four thousand liri, provided that advice shall
have been given by a board established for the purpose by the Minister responsible for education to the effect that the said facilitator
is necessary for that child.".
(a) in subarticle (1) thereof, for the words "such payment." there shall be substituted the words "such
payment:" and immediately thereafter there shall be inserted the following new proviso:
"Provided that where the recipient is an individual who derives investment income referred to in article
41(a)(viii), tax shall be deducted at the rate specified in article 56(6)."; and
(b) immediately after subarticle (4) thereof, there shall be inserted the following new subarticle:
"(5) For the purposes of the investment income provisions, tax shall be deducted on the amount of the investment income before
deducting any foreign tax, whether charged directly or by way of witholding.".
"(viii) profits distributed by a company that is not resident in Malta (and that is not a collective investment scheme) and where such profits are paid through the services of an authorised financial intermediary to an individual who is resident in Malta provided that such distributed profits constitute income in the hands of such individual that is derived from shares in such company, each share being a qualifying asset as defined in the provisions of article 9B;".
(a) for the words "during the carrying out of such work or duties -" there shall be substituted the words "during
the carrying out of such work or duties, notwithstanding anything to the contrary contained in this Act, such income shall be deemed
to constitute the last part of that individual’s total income for that year and shall be charged to tax at 15 cents on every lira.";
and
(b) paragraphs (a), (b), (c) and (d) thereof shall be deleted.
A 43
Amendment of article 40 of the principal Act.
Amendment of article 41 of the principal Act.
Amendment of article 56 of the principal Act.
A 44
Amendment of article 67A of the principal Act.
Amendment of article 90A of the principal Act.
Amendment of article 96 of the principal Act.
"(6) An equalisation reserve shall form part of the distributable profits of a collective investment scheme.
(7) For the purposes of this Act, in the case of a collective investment scheme:
"equalisation reserve" means an allocation of income, whether annual or interim, made in respect of units created
or issued or sold during an accounting period, whether annual or interim, representing the best estimate of the relevant management
company or of the scheme, of the amount of income included in the price by reference to which the issue or selling price of such
units were determined;
"dividend" includes amounts distributed out of an equalisation reserve.".
"(3) The Minister responsible for finance may make rules prescribing tax credits and may also by such rules determine the class of persons to whom such tax credits shall apply and the method of calculating or estimating such tax credits and the amounts thereof.".
Amendment of the External Transactions Act,
Cap. 233.
Amendment of article 9 of the principal Act.
(2) The provisions of this Part shall be deemed to have come into effect on the 1st January, 2005.
"(1) Except for the purpose of any prosecution for an offence against the Act, no information which can be related to an identifiable person and which is obtained under this Act shall be disseminated, shown or communicated to any person or body without the written consent of the individual or his representative.".
A 45
(a) for the words "or in any other instrument whatsoever," there shall be substituted the words "or
in any other instrument whatsoever:";
(b) the words "where under the conditions of service applicable to a person such person is, or but for the provisions of
this Act would have been, entitled to a holiday on any day which ceases to be a public holiday by virtue of this Act, such person
shall cease to be entitled to a holiday on any such day as aforesaid, but shall become entitled to a holiday on any day which is
a public holiday after the commencement of this Act and was not a public holiday before that date;" shall be lettered as paragraph
(a) of article 6;
(c) immediately after the said paragraph (a) there shall be added the following paragraph (b):
"(b) with effect from 1st January, 2005 when a National Holiday or a Public Holiday listed in the Schedule to this Act
falls on a Saturday or on a Sunday, it shall not be deemed to be a public holiday for the purposes of entitling any person to an
additional day of vacation leave;"; and
(d) the words "and any such other law, contract or instrument as aforesaid shall have effect accordingly." shall follow
at the end of article 6 as applying to the whole article 6.
Amendment of the National Holidays and Other Public Holidays Act, Cap. 252
Amendment of article 6 of the principal Act.
A 46
Amendment of the Education Act,
Cap. 327.
Amendment of article 43 of the principal Act.
(2) The provisions of this Part shall come into force on the date of publication of this Act in the Gazette.
"(3) When giving his permission in accordance with subarticle (2) hereof, the Minister may impose such conditions requiring the minor to attend such alternative educational or training programmes as may be prescribed, and any such permission shall be considered immediately withdrawn if any of the conditions imposed in such permission are not observed.".
Amendment of the Employment and Training Services Act. Cap. 343.
Amendment of article 11 of the principal Act.
(2) The provisions of this Part shall come into force on the date of publication of this Act in the Gazette.
(a) for subarticle (2) thereof, there shall be substituted the following:
"(2) The Register shall consist of such separate parts: Part One, for the registration of persons who are unemployed; Part
Two, for the registration of persons who, without a good and sufficient cause, terminate employment or reject an opportunity of employment
or training, or who otherwise refuse or fail to participate in any employment or training measure or scheme of the Corporation; Part
Three, for persons in gainful occupation who are seeking alternative employment; such other Part for any category of persons or purposes
as may be prescribed after consultation with the Corporation."; and
(b) in subarticle (3) thereof, for the words "For the purpose of" there shall be substituted the words "Subject
to such provisions as may from time to time be otherwise prescribed, for the purpose of".
(a) in subarticle (1) -
(i) in subparagraph (i) of paragraph (a) for the words "as to age, former" there shall be substituted the words "as
to former";
(ii) in the proviso immediately after paragraph (b) for the words "the Corporation shall" there shall be substituted
the words "the Corporation shall, unless otherwise prescribed," and for the words "Part Two and Three" there
shall be substituted the words "any other Part";
(b) in subarticle (2) immediately after the words "employment or training" there shall be inserted the words "or
of any other assistance or service";
(c) subarticle (3) shall be renumbered as subarticle (5); (d) immediately after subarticle (2) there shall be
inserted the following new subarticles:
"(3) Any person who, whilst registered in Part One or Part Two of the Register, is engaged in a gainful occupation or
who, without the prior permission of the Corporation, is engaged in any occupation consisting in the provision to any person of services
that are normally remunerated, shall forfeit his right to registration under article 12 or to referral for employment under this
article.
(4) Any person who forfeits his right to registration or to referral under article 12 or this article shall not be
entitled to be registered in Part One or Part Two of the Register or to referral for employment unless such person proves to the
satisfaction of the Corporation that after having forfeited such rights as aforesaid he had been gainfully occupied for a continuous
period of six months and has ceased to be gainfully occupied for reasons that are deemed to be good and sufficient.".
A 47
Amendment of article 13 of the principal Act.
A 48
Amendment of article 15 of the principal Act.
(a) in subarticle (2) the words "may deem appropriate." shall be substituted by the words "may deem appropriate:";
and
(b) immediately thereafter there shall be inserted the following proviso:
Amendment of article 46 of the principal Act.
"Provided that any employee who is employed by the Government of Malta or by any body corporate or company referred to in article 110(6) of the Constitution from amongst persons who already are public officers or are employees of any other body corporate or company referred to in article 110(6) of the Constitution, then such employee shall be deemed to have been employed through the recruitment service provided by the Corporation.".
Amendment of the Duty on Documents and Transfers Act. Cap. 364.
Amendment of article 27 of the principal Act.
Addition of article 41A in the principal Act.
(2) The provisions of this Part shall be deemed to have come into effect on the 1st January, 2005.
27. In the second proviso of article 27 of the principal Act, for the words "reduced to fifty per centum of the amount of premium so payable:" there shall be substituted the words "reduced to ten per centum of the amount of premium so payable:".
''Exemption on certain company divisions.
41A. No duty shall be chargeable upon a division of a company where the ultimate individual beneficial shareholders in the recipient companies remain the same shareholders of the company to be divided and each such shareholder shall have the same proportion of shares in each of the recipient companies as he held in the company to be divided.".
A 49
Amendment of article 42 of the principal Act.
(a) the present provision thereof shall be renumbered as subarticle 10A(1);
(b) immediately after subarticle (1) thereof as renumbered, there shall be inserted the following new subarticles:
"(2) Where the Commissioner is satisfied that a request for information made by a foreign tax authority under an arrangement
referred to in subarticle (1) of this article concerns a tax fraud, or a serious suspicion of a tax fraud, the provisions of subarticle
(1) of this article shall apply even if the Commissioner could not collect the relevant information for the purposes of the Income
Tax Acts. The provisions of this subarticle shall have effect in respect of any person, entity or scheme referred to in
article 17 of this Act notwithstanding any obligation to secrecy or confidentiality, or to any other restriction relating
to the disclosure of information imposed by any enactment (including the Income Tax Acts) or imposed in any other way.
(3) For the purposes of subarticle (4) of this article, "tax" means any tax covered by a relevant arrangement
as referred to in subarticle (1) of this article.
(4) For the purposes of subarticle (2) of this article, "tax fraud" means any of the following acts affecting
a tax when committed knowingly -
(a) failure to comply with record-keeping duties laid down by law including the preparation or use of false or incomplete
records, the non- production of records, the destruction of records and
Amendment of the Income Tax Management Act,
Cap. 372.
Amendment of article 10A of the principal Act.
A 50
Amendment of article 16 of the principal Act.
the preparation and, or use of forged documents;
(b) failure to comply with information reporting duties laid down by law including the failure to file a tax
return or any other official document upon which a tax liability is based;
(c) the inclusion of false or misleading information, including the omission of information, in an official document that leads to
reduction in an amount of tax otherwise payable;
(d) the arrangement of a tax avoidance scheme for the purpose of artificially or fictitiously reducing an amount of tax otherwise
payable;
(e) the organisation of insolvency for the purpose of obstructing the collection of tax;
(f) the making of false claims to repayments or other entitlements;
(g) the failure to comply with tax obligations resulting or intended to result in a reduction of tax revenue which otherwise would
not have been allowed.".
(a) for the words "in respect of a person or persons specified by him" there shall be substituted the words
"in respect of any matter";
(b) the first proviso thereto shall be deleted;
Amendment of article 20 of the principal Act.
(c) in the second proviso thereto the word "further" shall be deleted; and immediately after the words "duty of professional secrecy." there shall be added the following words "Where any information is protected by professional secrecy for the benefit of any person, nothing in this proviso shall preclude the giving of such information in respect of any other person, excluding therefrom the name of the person in whose interest such protection is given.".
inspect any books, documents, accounts and returns or to observe and record".
A 51
Addition of new article 24C to the principal Act.
''Powers of the Commissioner to request information.
Cap. 377.
Cap. 440.
24C. For the purpose of ensuring compliance with the provisions of the Income Tax Acts, the Commissioner may:
(a) demand and request from any person the production of information which, in the opinion of the Commissioner, relates
to the income or the economic activities of any other person or class of persons;
(b) inspect and request the production of any books, records or documents or a copy or extract thereof, which, in the opinion
of the Commissioner, relate to the income or the economic activity of any person or class of persons:
Provided that the information requested under this article may not include:
(i) any information falling within the definition of a "professional secret" or "secret" in terms of article
2 of the Professional Secrecy Act; or
(ii) any information falling within the definition of "sensitive personal data" in terms of article 2 of the Data Protection
Act:
Provided further that where any such information is protected by professional secrecy or the provisions of the Data Protection Act
and such protection is for the benefit of any person, such information in respect of any other person shall be given excluding therefrom
the name of the person in whose interest such protection is given.".
Amendment of the Excise Duty Act,
Cap. 382.
A 52
Coming into force of this Part.
Amendment of article 13 of the principal Act.
Substitution of the First, Third and Fourth Schedules to the principal Act.
(2) The provisions of article 38, as regards the Fourth Schedule, shall be deemed to have come into force on the 25th November,
2004:
Provided that the provisions relative to the words under the column "Description of Excise Goods" for the item "Biodiesel
(a mixture of biomass and gas oil)" as well as for the words under the item "Exemptions" from "The biomass content"
to "municipal waste", these shall come into force on such date as the Minister responsible for finance may by notice in
the Gazette establish:
Provided further that with regard to the column "Description of excise goods" relative to the item "If used in the
following maritime commercial activity: - Inland Navigation between Malta and Gozo by vessels of a tonnage of 3,500 tons or more"
in the Fourth Schedule, as amended, for the period 25th November, 2004 and the promulgation of this Act, the relative words under
the column "Rate of Excise Duty" shall be deemed to have been "Lm10.40 per
1000 litres".
(3) The provisions of article 38, as regards the Fifth Schedule, shall be deemed to have come into force on the 25th November, 2004.
(4) The provisions of Part G in article 41 shall be deemed to have come into force on the 15th December, 2004.
13 of the principal Act, there shall be substituted the words "Sixth
Schedule".
Act, there shall be substituted the following Schedules: "FIRST SCHEDULE
First Column List of Excise Goods | Second Column Relevant Schedule |
Alcohol and alcoholic beverages to the extent as shown in the relevant schedule to this Act. | Second Schedule |
Manufactured tobacco to the extent as shown in the rele- vant schedule to this Act. | Third Schedule |
Energy products to the extent as shown in the relevant schedule to this Act. | Fourth Schedule |
Mobile Telephony Services | Fifth Schedule |
THIRD SCHEDULE MANUFACTURED TOBACCO
A 53
Description of excise goods | Rate of Excise Duty |
Cigarettes 1. a. The following shall be deemed to be cigarettes: i. rolls of tobacco capable of being smoked as they are and which are not cigars or cigarillos within the definition of cigars or cigarillos below; ii. rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette-paper tubes; iii. rolls of tobacco which, by simple non-industrial handling, are wrapped in cigarette paper; b. a roll of tobacco referred to in indent i. shall, for excise duty purposes, be considered as many cig- arettes as results when dividing the length in cen- timetres of the roll (excluding filter or mouth piece) by nine, any remainder above a whole unit counting as one. Products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in indents a. (i) to (iii) above shall be treated as cigarettes and the provisions of b. shall apply thereto. 2. For the purpose of the ad valorem duty, the retail price is the price recommended by the importer or manufacturer for the retail sale of the cigarettes; where no such price has been recommended, the retail price at which cigarettes of that description are normally sold by retail is used. Cigars and Cigarillos The following shall be deemed to be cigars or cigarillos if they can be smoked as they are: i. rolls of tobacco made entirely of natural tobacco; ii. rolls of tobacco with an outer wrapper of natural tobacco; | 51.4% of the retail price plus Lm 7.30 per 1000 cigarettes but not less than Lm 43.30 per 1000 cigarettes Lm 6.22 per 1000 units |
A 54
iii. rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar covering the product in full, including where appropriate the filter but not, in the case of tipped cigars, the tip, and a binder, both being of reconstituted tobacco, where the unit weight, not including the filter or mouth-piece, is not less than 1,2 g and where the wrapper is fitted in spiral form with an acute angle of at least 30° to the longitudinal axis of the cigar;
iv. rolls of tobacco with a threshed blend filler and with an outer wrapper of the normal colour of a cigar, of reconstituted tobacco, covering the product in full, including where appropriate the filter but not, in the case of tipped cigars, the tip, where the unit weight, not including filter or mouth-piece, is not less than 2.3 g and the circumference over at least one third of the length is not less than 34 mm.
Products consisting in part of substances other than tobacco but otherwise conforming to the criteria set out in indents (i) to (iv) shall be treated as cigars and cigarillos provided they have:
- a wrapper of natural tobacco, or
- a wrapper and binder of tobacco, both of reconstituted tobacco, or
- a wrapper of reconstituted tobacco.
i. tobacco which has been cut or otherwise split, twisted or pressed into blocks and is capable of being smoked without further industrial processing;
ii. tobacco refuse put up for retail sale which does not fall under Cigarettes or Cigars and Cigarillos above and which can be smoked.
Smoking tobacco as defined above in which more than
25% by weight of the tobacco particles have a cut width of less than 1mm shall be deemed to be fine-cut tobacco for the rolling of cigarettes.
A 55
Smoking tobacco in which more than 25% by weight of the tobacco particles have a cut width of more than 1mm and which was sold or intended to be sold for the rolling of cigarettes may also be deemed to be fine-cut tobacco for the rolling of cigarettes.
Products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in indents (i) and (ii) above shall be treated as smoking tobacco.
Products containing no tobacco and used exclusively for medical purposes shall not be treated as manufactured tobacco
Manufactured tobacco denatured to the satisfaction of the Comptroller of Customs and used for industrial or horticultural purposes.
Manufactured tobacco which is destroyed under administrative supervision.
Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality.
Manufactured tobacco which is reworked by the producer.
FOURTH SCHEDULE ENERGY PRODUCTS
Description of excise goods | Rate of Excise Duty |
Leaded petrol falling within CN Codes 2710.11.31, 2710.11.51 and 2710.11.59. Unleaded petrol falling within CN Codes 2710.11.41, 2710.11.45 and 2710.11.49. Gas oil falling within CN Codes 2710.19.41 to 2710.19.49. If used in the following maritime commercial activities: | Lm 154 per 1000 litres Lm 133 per 1000 litres Lm 105.40 per 1000 litres Lm 61 per 1000 litres |
A 56
- Conveyance of passengers and goods between shore and ocean-going vessels
- Dredging operations
- Harbour Cruises
- Inland Navigation between Malta and Gozo by ves- sels of a tonnage less than 3,500 tons
- Sea farming activities
- Tugging activities
If used in the following maritime commercial activity:
- Inland Navigation between Malta and Gozo by ves-
sels of a tonnage of 3,500 tons or more Lm 10.40 per 1000 litres
If used for electric power generation 0
If used for fishing purposes as laid down by Depart-
ment of Fisheries 0
If used by private pleasure seacraft for outbound voy-
ages 0
2710.19.69. Lm 6 per 1000 Kgs
If used for electric power generation 0
2711.21.00
If used as a motor fuel 0
If used for heating purposes Lm 0.06 per 1 gigajoule, gross calorific value
to 2711.13. Lm 15 per 1000 Kgs Methane falling within CN Codes 2711.29.00. Lm 15 per 1000 Kgs Kerosene falling within CN Codes 2710.19.21 and
2710.19.25 Lm 105.40 per 1000 litres
If used for air navigation between Malta and Gozo Lm 31 per 1000 litres
If used by private pleasure aircraft for outbound voy-
ages 0
2704
The term 'energy products' shall cover:
(a) products falling within CN Codes 1507 to 1518, if these are intended for use as heating fuel or motor fuel;
(b) products falling within CN Codes 2701, 2702 and 2704 to 2715;
(c) products falling within CN Codes 2901 and
2902;
Lm 0.06 per 1 gigajoule, gross calorific value
A 57
(d) products falling within CN Code 2905.11.00, which are not of synthetic origin, if these are intended for use as heating fuel or motor fuel;
(e) products falling within CN Code 3403; (f) products falling within CN Code 3811; (g) products falling within CN Code 3817;
(h) products falling within CN Code 3824.90.99 if these are intended for use as heating fuel or motor fuel;
(i) electricity falling within CN Code 2716.
Energy products other than those for which a level of duty is specified above shall be subject to excise duty if intended for use, offered for sale or used as motor fuel. The rate of duty to be charged shall be fixed at the rate for the equivalent motor fuel.
In addition to the taxable products listed above, any product intended for use, offered for sale or used as motor fuel, or as additive or extender in motor fuels, shall be taxed as motor fuel.
In addition to the taxable products listed above, any other hydrocarbon, except for peat, intended for use, offered for sale or used for heating purposes, shall be taxed as motor fuel.
Energy products used for purposes other than as motor fuels or as heating fuels are exempt from the payment of excise duty under such conditions which the Minister may prescribe for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse.
The biomass content (i.e. the percentage element) in Biodiesel is exempted from the payment of excise duty under fiscal control where such energy products are made up of, or contain, one or more of the following products:
3824.90.80 to 3824.90.99 for their components produced from biomass;
2905 11 00 which are not of synthetic origin;
2851.00.10).
A 58
Renumbering of the Fifth Schedule to the principal Act.
Addition of new
Fifth Schedule
to the principal
Act.
"Biomass" shall mean the biodegradable fraction of products, waste and residues from agriculture (including vegetal and animal substances), forestry and related industries, as well as the biodegradable fraction of industrial and municipal waste.".
"FIFTH SCHEDULE MOBILE TELEPHONY SERVICES
Description of excise goods | Rate of Excise Duty |
Mobile Telephony Services (Leasing of lines and Top-up Vouchers) | 3%". |
Amendment of Sixth Schedule to the principal Act.
"PART G
Mobile Telephony Services Regulations
Title. 1. The title of these regulations is the Mobile
Telephony Services Regulations.
Scope. 2. These regulations shall apply to all revenues generated by mobile telephony services as provided for in regulation 4.
Registration. Cap. 382.
3. Mobile telephony operators shall register with the Comptroller in terms of the Excise Duty Act, hereinafter referred to as "the Act".
Assessment of duty. 4. Excise duty shall be assessed on all the charges levied by mobile operators from their services including subscriptions and top-up vouchers: Provided that the term "operator" has the
Cap. 399.
same meaning as defined in article 2 of the Electronic
Communications (Regulation) Act:
Provided also that no excise duty shall be due on the following services:
(a) inbound roaming;
(b) interconnection revenues;
(c) donations of a pecuniary nature transferred from the donor to the donee via services offered by the mobile telephony operator;
(d) free airtime.
Payment of duty. 5. The person, firm, partnership or company who is duly registered with the Comptroller shall be responsible for the payment of excise duty as specified in article 3 of the Act at the time payment of excise duty becomes due.
Keeping of records. 6. (1) The records of the revenues generated by the services which are subject to excise duty by virtue of these regulations shall be made available to the Comptroller for any necessary verifications.
Statements. (2) A periodic statement which gives details of revenues generated by the services subject to excise duty by virtue of these regulations shall be provided to the Comptroller for any period that may be determined by the Comptroller.
Accounting period. (3) The term of an accounting period shall be three months or such longer period as the Comptroller may allow or as otherwise be prescribed and a return shall reach the Comptroller within thirty days after the end of each accounting period being reported upon.
Penalty. (4) Any person who fails to comply with the provisions of these regulations shall be guilty of an offence and shall be liable
on conviction to a fine (multa) not exceeding five hundred liri.".
A 59
(2) The provisions of this Part shall come into force on such date as the Minister responsible for finance may by notice in the Gazette establish.
subarticle (1) thereof; and
Amendment of the Gaming Act, Cap. 400.
Amendment of article 2 of the principal Act.
A 60
Amendment of article 11 of the principal Act.
(b) immediately after subarticle (1) thereof there shall be added the following new subarticle:
"(2) In this Act and in any regulation made thereunder, if there is any conflict between the English and the Maltese texts, the
English text shall prevail.".
(a) in subarticle (1) thereof -
(i) in sub-paragraph (ii) of paragraph (f) thereof, for the words "of his duties; and" there shall be substituted the
words "of his duties;";
(ii) in paragraph (g) thereof, for the words "identification documents." there shall be substituted the words "identification
documents; and"; and
(iii) immediately after paragraph (g) thereof there shall be added the following new paragraph:
"(h) observe the operations of the casino offsite through any of the systems referred to in article 23."; and
(b) for subarticle (3) thereof there shall be substituted the following new subarticle:
Amendment of article 15 of the principal Act.
Amendment of article 16 of the principal Act.
"(3) An inspector may be present at the opening and closing of any gaming table, when any adjustment is made to the table float, when the count of money and tokens is undertaken, and at the opening and closing of any gaming machine and to verify jackpot wins.".
"(3) Determinations under subarticle (1) shall not be made at intervals of less than twelve months.".
"23. (1) The casino licensee shall, for the purpose of ensuring security within the premises of the casino and for the purpose of enabling
the Authority to observe the operations of the casino in any manner whatsoever, install and keep in good working order such camera,
audio and other systems required by the Authority, in such manner, numbers and locations, and which shall be observed by such number
of persons adequately trained to be employed as professional security staff as may be approved by the Authority:
Provided that the Authority may require the casino licensee to give it access to the systems mentioned in this article
for the purpose of observing the operations of the casino, and to be put in possession of any information collected and processed
by such systems.
(2) The casino licensee shall, for the purposes mentioned in subarticle (1) submit for approval any procedures used
within the casino, required by the Authority:
Provided that the Authority may amend the procedures submitted after consultation with the casino licensee, and the casino licensee
shall implement any amended or new procedures within the casino as determined by the Authority in its sole discretion.".
(a) paragraphs (f) and (g) thereof shall be renumbered as paragraphs (g) and (h) respectively; and
(b) immediately after paragraph (e) thereof there shall be added the following new paragraph:
"(f) prescribe in relation to the systems referred to in article 23;".
A 61
Substitution of article 23 of the principal Act.
Amendment of article 50 of the principal Act.
(2) The provisions of this Part shall come into force on such
Amendment of the Cultural Heritage Act, Cap. 445.
A 62
Amendment of article 10 of the principal Act.
date as the Minister responsible for culture may by notice in the
Gazette establish.
"(3) The Centre shall be governed by a Board of Directors consisting of not less than five and not more than nine members appointed by the Minister, one of whom shall be the Chairperson and another the Deputy Chairperson.".
Coming into force of this Part.
Reprint. 52. Without prejudice to any other law, in any reprint of this Act, Parts II to the last Part need not be reproduced and it shall be sufficient to reproduce Part I of this Act:
Provided that nothing in this article shall be construed as reducing the validity of anything contained in the parts not so reproduced.
Passed by the House of Representatives at Sitting No. 235 of the
9th February, 2005.
ANTON TABONE
Speaker
RICHARD J. CAUCHI
Clerk to the House of Representatives
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