On 22 November 2018, Gibraltar published the Income Tax (Amendment) Regulations 2018 in the Official Gazette. The Regulations amend the Income Tax Act 2010 to provide that any non-trading rental income arising from a movable property located outside of Gibraltar received or receivable by a company will be deemed to accrue in and derive from Gibraltar where the company in receipt of that income is a company registered in Gibraltar. The amendment is made in Schedule 1 of the Act, which include…