Legal Notice 242

This legal notice repeals the Suspension of Legal Times (Revenue Acts) Order of 3 April 2020.  Such order, which was not in force, related to the suspension of certain time-frames and deadlines laid down in the Income Tax Act, the Income Tax Management Act, the Duty on Documents and Transfers Act and the Value Added Tax Act.

Legal Notice 243

Such LN repeals the orders listed hereunder with effect from 30 June 2020.

Closure of Schools Order and Closure of Schools (Extension of Period of Closure) Order

These were the orders for the closure of kindergarten centres, colleges, Sixth Forms/Higher Secondaries, the University of Malta, other tertiary educational institutions and further and higher educational institution for an indefinite period.

Two orders related to the suspension of legal times relating to promise of sale agreements, notarial and related matters (SL465.16 and SL465.20)

These orders provided for:

  • the suspension of the running of all legal times imposed on a notary public in the event that the Superintendent of Public Health ordered the closure of government departments; and
  • the suspension of the running of all the legal times imposed on a notary public by law to register documents, pay taxes our submit information and legal times related to fiscal benefits,  incentives  or  exemptions following the order by the Superintendent of Public Health to close the courts.

Epidemics and Infectious Disease (Suspension of Legal and Judicial Times) Order

This order provided for the suspension of the running of any legal and judicial times and of any other time-limits including peremptory periods applicable to proceedings or other procedures before the courts following the order by the Superintendent of Publich Health to close such courts. This suspension also applied to prescription in criminal and civil matters.

Suspension of Organised Events Order and its Enforcement Order

These orders banned the organisation of contact sport and regulated offences in breach of such ban.

Number of Persons in Public Spaces Order and its Enforcement Order

These were the orders that prohibited the gathering of masses of more than 75 persons in an organised mass event and regulated offences in breach of such prohibition.

Declaration of a Public Health Emergency Order

This was the order that declared Malta to be in a state of public health emergency as from 7th March 2020.

Legal Notice 244

LN 244 lifts the travel ban to/from 22 countries as from 1 July 2020. The countries are Austria, Cyprus, Czech Republic, Denmark, Estonia, Finland, Hungary, Iceland, Ireland, Germany, Latvia, Lithuania, Luxembourg, Norway, Italy (with  the  exception  of  Emilia  Romagna, Lombardy and Piemonte), France (with the exception of Ile-de-France), Slovakia, Switzerland, Greece, Croatia, Spain (with  the  exception  of  Madrid,  Catalonia, Castilla-La Mancha, Castile and Leon) and Poland.

Originally published by KPMG Malta, on June 2020

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.