Home | Databases | WorldLII | Search | Feedback Maltese Laws

The Budget Measures Implementation Act, 2008 (Bill No. 106)

A BILL

entitled

AN ACT to implement Budget measures for the financial year 2008 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:-

1. The short title of this Act is the Budget Measures

Implementation Act, 2008.

PART I

2. The provisions of this Part shall be deemed to have come into effect on the 1st January, 2008.

3. For the purpose of this Part, "revenue" has the same meaning as is assigned to it in article 2 of the Financial Administration and Audit Act, but does not include proceeds from loans.

4. (1) Subject to the provisions of this Act, the Government of Malta may raise in Malta, by way of loan, a sum of money not exceeding three hundred million euros.

(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 Securities) Ordinance on such terms and conditions as the said Minister may approve.

5. Any money borrowed under the authority of this Part shall be appropriated and applied for the purpose of:

Short title.

Coming into force of this Part.

Interpretation. Cap. 174.

Authority to raise loan.

Cap. 161.

Purpose.

C 850
(a) meeting excess expenditure over revenue incurred in the Consolidated Fund for year 2008 and/or subsequent years;
(b) redeeming registered stocks which are due for redemption during 2008; and
(c) effecting portfolio changes in relation to amounts raised through Treasury Bills, amounts raised through Government Stocks, and in respect of loans raised outside Malta as and when required in line with Government’s debt management policies.

Amendment of financial year in various laws.

Amendment of the Housing Authority Act. Cap. 261.

Amendment of the Enemalta Act.

Cap. 272.

Amendment of the Education Act.

Cap. 327.

PART II

6. (1) This Part effects amendments to the duration of the financial year as applicable in various laws as appearing in the following articles.

(2) The provisions of this Part shall be deemed to have come into force on the 1st October, 2007.

7. In article 2 of the Housing Authority Act, in the definition "financial year", for the words "30th September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

8. In article 2 of the Enemalta Act, in the definition "financial year", for the words "thirtieth day of September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

9. In article 2 of the Education Act, in the proviso to the definition "financial year", for the words "of the following year;" there shall be substituted the words "of the following year:" and immediately thereafter there shall be inserted the following new proviso:

"Provided further that in the case of the University of Malta, the financial year means the period of twelve months commencing on the 1st October of any year and ending on the
C 851
30th September of the next following year, so however that the financial year which commenced on the 1st January, 2007 shall be for a period of nine months terminating on the 30th September, 2007;".

10. In article 2 of the Malta Transport Authority Act, in the definition "financial year", for the words "30th September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

11. In article 2 of the Employment and Training Service Act, in the definition "financial year", for the words "thirtieth of September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

12. In article 2 of the Malta Maritime Authority Act, in the definition "financial year", for the words "thirtieth day of September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

13. In article 2 of the Development Planning Act, in the definition "financial year", for the words "30th September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

14. In article 2 of the Malta Standards Authority Act, in the definition "financial year", for the words "30th September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

Amendment of the Malta Transport Authority Act. Cap. 332.

Amendment of the Employment and Training Service Act. Cap. 343.

Amendment of the Malta Maritime Authority Act. Cap. 352.

Amendment of the Development Planning Act. Cap. 356.

Amendment of the Malta Standards Authority Act. Cap. 419.

C 852

Amendment of the Malta Statistics Authority Act. Cap. 422.

Amendment of the Malta Resources Authority Act. Cap. 423.

Amendment of the Occupational Health and

Safety Authority

Act.

Cap. 424.

Amendment of the Malta Council for the Culture and the Arts Act.

Cap. 444.

Amendment of the Cultural Heritage Act. Cap. 445.

"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

15. In article 2 of the Malta Statistics Authority Act, in the definition "financial year", for the words "30th September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

16. In article 2 of the Malta Resources Authority Act, in the definition "financial year", for the words "30th September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

17. In article 2 of the Occupational Health and Safety Authority Act, in the definition "financial year", for the words "30th September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

18. In article 2 of the Malta Council for the Culture and the Arts Act, in the definition "financial year", for the words "30th September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
1st October 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

19. In article 2 of the Cultural Heritage Act, in the definition "financial year", for the words "thirtieth day of September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
C 853
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

20. In article 2 of the Sports Act, in the definition "financial year", for the words "30th September;" there shall be substituted the words "31st December:" and immediately thereafter there shall be added the following proviso:

"Provided that the financial year which commenced on the
1st October, 2007 shall be for a period of fifteen months and shall terminate on the 31st December, 2008;".

PART III

21. This Part amends the Customs Ordinance and it shall be read and construed as one with the Customs Ordinance, hereinafter in this Part referred to as "the principal law."

22. Article 2 of the principal law shall be amended as follows: (a) immediately after the definition "Comptroller of

Customs", there shall be added the following new definition:
"duty" means any duty charged by the Comptroller of Customs on imported goods and includes import duty, export duty, agricultural duty, anti-dumping duty, countervailing duty and excise duty;"; and
(b) in the definition "imported goods", immediately after the words "and imported into" there shall be added the words "or brought into".

23. (1) The words "import duty" or "import duties" wherever they occur in articles 17, 22A(1), 25, 26, 27(2), 60(a) and

80(2) of the principal law shall be substituted by the word "duty".
(2) The words "export duty" in article 62(l) shall be substituted by the word "duty".

24. In subarticle (1) of article 6 of the principal law, for the words "within twenty-four hours after arrival from parts beyond the seas at either of the harbours of Valletta" there shall be substituted the words "at least six hours before arrival from parts beyond the seas at either of the harbours of Valletta or at Marsaxlokk harbour" and the words "or required thereby; and such report shall be made before bulk is broken." shall be substituted by the words "or required thereby.".

25. Article 7 of the principal law shall be amended as follows:

Amendment of the Sports Act. Cap. 455.

Amendment of the Customs Ordinance. Cap. 37.

Amemdment of article 2 of the principal law.

Substitution of the terms "import duty" and "export duty" by the term "duty".

Amendment of article 6 of the principal law.

Amendment of article 7 of the principal law.

C 854
(a) for the marginal note "Landing of goods from ships without report" there shall be substituted the marginal note "Landing of goods from ships";
(b) in subarticle (1) thereof:
(i) the words from "Notwithstanding the provisions of subsection (1) of article 6," to the words "a report of such vessel or of her cargo:" shall be deleted;
(ii) the first proviso thereof shall become the first paragraph of the said subarticle and in the said paragraph the words "Provided that no such goods" shall be substituted by the words "No goods"; and
(iii) the second proviso thereof shall become the first proviso and in the said proviso the words "Provided also that" shall be substituted by the words "Provided that";
(c) subarticles (2) and (3) thereof shall be deleted;
(d) subarticle (4) thereof shall be re-numbered as subarticle (2) and in the said subarticle the words "contained in a report as aforesaid" shall be deleted; and

Amendment of article 25 of the principal law.

Amendment of article 26 of the principal law.

Amendment of article 63 of the principal law.

(e) subarticle (5) thereof shall be re-numbered as subarticle (3) and in the said subarticle the words "Notwithstanding the other provisions of the preceeding subarticles of this article, the Comptroller" shall be substituted by the words "The Comptroller", and the words "as prescribed in this article" shall be deleted.

26. In article 25 of the principal law immediately after the words "customs weigher" there shall be added the words "or by any person appointed by the Comptroller for the purpose".

27. In article 26 of the principal law for the words "be forfeited." there shall be substituted the words "be forfeited:" and immediately thereafter there shall be added the following proviso:

"Provided that if such person is a Government employee the said loss of employment shall only be incurred following disciplinary proceedings taken in terms of any disciplinary regulations applicable to such employees.".

28. In article 63 of the principal law:

C 855
(a) the words "but which does not seem to have been committed maliciously," shall be deleted; and
(b) for the words "in court." there shall be substituted the words "in court:" and immediately thereafter there shall be added the following proviso:
"Provided that the provisions of this article may also be applied in the case of breaches of this Ordinance involving goods which are not dutiable in which cases the amount of the duty endangered shall be deemed, for the purposes of this article to be equivalent to five per cent of the value of the goods.".

29. In subarticle (1) of article 68 of the principal law for the word "removal" there shall be substituted the words "removal, keeping, concealing".

30. In subarticle (1) of article 71 of the principal law, the words "section 350" shall be substituted by the words "article 355E".

31. Subarticle (2) of article 76 of the principal law shall be substituted by the following:

"(2) Such proceedings shall be instituted within six years from the day of the commission of the offence.".

PART IV

32. (1) This Part amends the Excise Duty Act and it shall be read and construed as one with the Excise Duty Act, hereinafter in this Part referred to as "the principal Act."

(2) The provisions of this Part shall be deemed to have come into force on 16th October 2007.

33. The Fourth Schedule to the principal Act shall be amended as follows:

(a) for the words in the 'Rate of Excise Duty' column thereof in respect of the item "Electricity falling under CN Code
2716", there shall be substituted the following:
"Lm 0.29 per MWh"; and
(b) for the words in the 'Rate of Excise Duty' column thereof in respect of the item "Coal and Coke falling within CN Codes 2701, 2702 and 2704", there shall be substituted the following:

Amendment of article 68 of the principal law.

Amendment of article 71 of the principal law.

Amendment to article 76 of the principal law.

Amendment to the Excise Duty Act.

Cap. 382.

Amendment to the Fourth Schedule to the principal Act.

C 856
"Lm 0.09 per 1 gigajoule, gross calorific value".

Objects and Reasons

The objects of this Bill are to implement various Budget measures and other administrative measures.