Division 8

Malta commits to regulate the eligibility of revenues ancillary as set out at recitals 88 to 91 of the Commission's final Decision in the present case, by way of detailed regulation the draft of which has been shared with the Commission and that ship specific and non-ship-specific ancillary activities will not exceed 50 % of overall gross revenue (both ship-specific and other) of a beneficiary company. Malta also commits to exclude entirely from tonnage taxation revenues from the activities set out in recital 87 of the Commission's final Decision in the present case.