Income Tax Act (Cap. 123), article 13

13. Tax shall not be payable in respect of any income arising outside Malta to any person who is in Malta for some temporary purpose only and not with any intent to establish his residence therein and who has not actually resided in Malta at one or mor e times for a period equal in the whole to six months in the year preceding the year of assessment. 90 CAP. 123.] INCOME TAX PART IV DEDUCTIONS Deductions allowed. Amended by: XX.1955.3; V .1958.3; XV .1958.2; XXV .1960.6; XXV .1962.2,4; L.N. 4 of 1963; X.1973.2; XLII.1975.4; XXVI.1977.6; XXVIII.1978.6; XXI. 1980.4; IX.1981.4; XIII. 1983.4; XXXVI. 1990.5; XVIII. 1993.5. Renumbered by: XVII. 1994.2. Amended by: XX.1996.7; IV . 2001.35; IX. 2001.25; II. 2002.45; II. 2003.10; II. 2007.6; IV . 2007.10; IX. 2007.4; L.N. 409 of 2007; I. 2010.16; IV . 2011.11; XII. 2014.16; XV . 2016.16; XVI. 2017.18; VII.2018.18; VIII.2020.16; VII.2022.21; XIII.2024.10; IX.2025.12; III.2026.16.