When there is a transfer of shares of a public company whose shares are listed, admitted to, or dealt in any stock exchange, regulated market or multilateral system, wherever established, the Office of the Commissioner for Revenue does not require the submission of any Schedules D, E or F (or any supporting auditor’s report or valuation of shares) as are referred to respectively in Rules 5(10), 5(14) and 5A(5) of the Capital Gains Rules.
Where such a transfer of shares is taxable in Malta, the transferor of such shares is still obliged to declare the transfer in the income tax return for the relative year of assessment.
For the purposes of this guideline, "regulated market" and "multilateral system" shall have the same meaning assigned to them by the Financial Markets Act.