Så længe der gøres brug af de samme fritagelser i en af de medlemsstater, som tilhørte Fællesskabet pr. 30. april 2004, kan Malta på de betingelser, der var gældende i medlemsstaten på datoen for dennes tiltrædelse, fortsætte med at fritage følgende transaktioner:
For as long as the same exemptions are applied in any of the Member States which were members of the Community on 30 April 2004, Malta may, in accordance with the conditions applying in that Member State on the date of its accession, continue to exempt the following transactions: