United Kingdom / Malta · Article 6 · Malta–United Kingdom 1994 Convention: official MLI synthesis

- (1) Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

- (2) The term ‘immovable property’ shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting immovable or landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work or to explore for, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.

- (3) The provisions of paragraph (1) of this Article shall apply to income derived from the direct use, letting, or use in any other form of immovable property.

- (4) The provisions of paragraphs (1) and (3) of this Article shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.

Source & edition

HMRC, Synthesised text of the Multilateral Instrument and the 1994 UK-Malta Double Taxation Convention

Official online text · retained capture Official source website ↗

SHA-256 300b912cedb67dd7e0db131452b2ad167b4e5d5ec2f4499df517ee31dbe1072f

Digest scope: retained online-source capture; no PDF binary verification

Publisher role and language

Official publisher synthesis, not an authentic signed original or current-law certification. Publisher qualifications remain source text and searchable.

Official publisher synthesis includes its stated MLI modifications and tax-specific entry-into-effect discussion. Currentness and subsequent positions not independently certified.

Actual supplied body languages: English. A language named by an instrument is not a supplied translation.

Edition

Official MLI synthesis; HMRC updated 11 April 2019

Text available here

English

Review

Unreviewed; qualified human review pending

Current applicability

Not verified

Underlying instrument signature

1994-05-12

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

Edition notes and known limitations

Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.

Block IDs are navigation aids, never invented legal paragraph numbers. Native extraction can flatten ordered-list styling; only printed source labels are retained.

Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.

Publisher synthesis, not an authentic treaty instrument. MLI replacement text and explanations are retained; original boxes/layout are not reproduced. Authentic Convention and MLI texts take precedence.

Source authority, text completeness and currentness still require human review.