Income Tax Act (Cap. 123), article 29

29. (1) The provisions of this Act relating to non-resident shipowners and charterers, including the provisions relating to their agents, shall apply mutatis mutandis to any person not resident in Malta who carries on the business of the transmission of messag es by cable or wireless telegraphy, a nd to the agent of such perso n. (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 goo ds, any income of such person which is derived or otherwise arises from the ownership, leasing, or operation of such aircraft or a ircraft engine shall, for the purposes o f the Income Tax Acts, be deeme d to have arisen outside Malta regardl ess of whether the aircraft ma y have called at, or operated f rom, any airport in Malta. Ecclesiastical and allied income. Added by: XLII. 1975.6. Amended by: XXII. 1976.4; XXVI. 1977.9; XXVIII. 1978.10; XXI. 1980.6; IX. 1981.5; XL. 1981.2; XIII. 1983.4,5; XIV . 1984.4; VIII. 1987.4; XXXVI. 1990.7. Renumbered by: XVII. 1994.2. Amended by: XX. 1996.12; IX. 1999.14; XIII. 2004.53; L.N. 409 of 2007; VII.2022.24.