These rules are NOT examinable in the exam and are listed as an excluded topic under A3.
The Rules in respect of HNWI are examinable at, as shown under A1 (b) (iii) of the syllabus.
Extract from the syllabus: A1 (b) The scope of income tax:
iii) Determine the special rules applicable to returned migrants, investment services and insurance expatriates, highly qualified persons, high net worth individuals and persons benefitting from the global residence programme rules and Malta retirement programme rules.
Yes, these rules are examinable - please refer to the above excerpt from A1 (b) (iii) of the syllabus.
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