Malta has published Legal Notice 132 of 2021 in the Official Gazette, which contains the COVID-19 Temporary Support Measures (Amendment) Regulations, 2021. The original COVID-19 Temporary Support Measures Regulations, 2020 were issued through Legal Notice 345 of 2020, and provided that where the Maltese Enterprise Corporation (MEC) is satisfied that eligible undertakings require support to sustain, preserve, and regenerate their economic activity, the MEC may provide assistance (tax credits…