ACT No. IX et 1983 AN ACT 1""Mr 10 _Ni IM Incrmse Tiu Act. 1948.

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10th JUJIC. 193)

ACT No. IX et 1983

AN ACT 1""Mr 10 _Ni IM Incrmse Tiu Act. 1948.

BE IT ENAcrED by the President. by Bnd with the advice and

cons.ent of the IInuK of Represenlative,. in thl' present Parliament

ali&emblcd. and by the lutho"ty o f the IIIIme. a. followl:-

I. (I) TIlil Act may be cited III the Income T u (Amendment.!

Act. 1983. and .hall be read a nd collJtrued 11 one with the II10DIDe Tax

Act. 1948. hereinafter ,efened to 11 "the principll Act".

(2) The proviliOftl of .!IC!etiODt 4 aDd 7 of this Act ,ball 0I.>IDe

into force 11 from the hI January. 1983 in .<spect of the year of _ _

ment commettciD' OD that date IM of lubfcquo:nt yeal'1 of I!!=ment.

In IUb6ection (1) of K!Ctioa 2 of the prillcipll Act for lhe dcfi- A

nitioo of "certified public luditor~ there lhall be lut.lituied the f()j1ow. _ l o t

in, defillitioo

"certified public luditor" mealll an individual who holds

a warrant to act 11 a udito, issutd unda tbe AccountlllC)' Prot=ion

Act. 1979 o r I panoel'Ihip of luditol'1 duly reJittered under tbe Aid

Act. provided loch ind ividual is not ditquIUficd Ind in the ClK of

1 plrlllel'lhip 1IOIIC oftbe p3.nncl'1 is all illdividual who i. disquali-

fied for Ippointmcul U luditor 01' from boIdill, loch IppoinlmeDt

011 In)' of the groIiIIdI mentioned in IeCtion 140 of the Commercial.

Pannenhips Ordinance, 1962.".

J. III AlbI«tioo (6) of aection 4 of the prioopll Act for the wordI A

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" the .Si .......... jor, and Donation Outia Ordinance" and "the .. id Ordin-

ance" !heR shall be lUt.liruted in each cqe tbe wonII " the Death and ~­

Donation Duty Act, 1973'"; and lor the worn. "COOItituted unda this

Act" !heR IllaIJ be .u.bIliMed the worn. "OOIISlitutcd under leC1ion 56

of ta Act".

f'l,raifapl! (c) ol.ubsection 0) of leCIion 5 of the prineipll Act ..

.ball be amended .. follow.

... priDI;lpo.! A4

(a)

immediately afler the words "purpose of gain or profit"

there sb.alJ be inserted the following proviso

"Provided Ih81 -

(il in sofar as income subject 10 tax under lhis para-

graph ~ concerned. the total income in Ie:!pecI of 10Y

imm(wab~e proJlC'rty U5ed as aforesaid by aoy ind ividual

who was ordinarily ffiiiden t and domiciled iD Malta in the

y<::lr immediatdy preceding ,he year of D$Se$5JTIe1It sh.itl!

no! exettd _

(a) onc hundred pounds if the proJlC'rty WllI

built a nd uxd 115 I residence <1D or bdore the 3ht

day 01 December. 1975; and

(b) (WO hund red pounds in any other case:";

(h) for the ,",'Orus "Provilkd Ihal there ShaH be c:<cludcd"

there shall be substituted the words "(iil there shan be excluded";

,.d

for the W(lrcll "Provided further tbat in Ihe case of an

(~)

ecclesiastical community" there shall be substit uted tbe wont. " (i ii)

in the case of an e«lcsiaSlical community",

Section SB of Ihe principal Act ~han be amended as follOWS

S.

(a) in sut»ection (l) t~rfflf. immediately after the .. wds

""the Ordinance"." there $hall be inserud the ", .. ord~ "or of the

Death a nd Donation Duty Act. 1913,";

(bl in pa ragraph la) of sub$ec1ioo (S) lherfflf. immediately

after the words Hunder tbe Ordinancc" there shall be inserted the

WQfds "or under the Death a nd Donation Duty Act . 1913,";

(e) in paragraph (b) o f subsection (S) therfflf, immediately

after the words -Under the Ordinancc" there shall be inserted the

words "or under the Death a nd Donation DUly Act. 1973."; and

id) in paragraph (e) of sub$ection (S) therfflf. immediately

afte r the words "by the Ordinance" there shall be inserted the

words "or by the Death and Donation Du ty Act. 1973",

6,

In paragraph (jjJ o f subsectinn (I) of section 8 of the principal

Act, for the words ':Trade Unions aDd Trade Disputes OrdinallCe, I94S"

thero shall be substituted the .mrds -Industria( RelatioD$ Act, 1916",

1, For subsc(:tion (3) of section 22 of !.be priDcipal Act there shall

be sub$tituted t.bc fol1O\>'iD&

*Pn>fo ...

(3) (a) In the case ot In individual resideDt in the

";0 . . 1,

Island in the year immediately precediog the year of assess-

~t, who proves to the sati~act ion of the Commissioner that

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in the year immediately preceding the year of assessment he

1iu.!l01I

f_ a ad

Itas paid

(il professional fe« to any medical practitioner,

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. ....... for

_U""k

.urgcon. dentist or midwife;

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(iil fea to a ny nurse;

iiiil hOllpita1i 7.ation fees; or

(M the price tor the acquisition of a ",bee!ch.air,

crutches. orthopaedic shoes o r prosthetic aids or any pay_

ment {or the use of any such article.

there shall be aUowed a deduction in rapect at any .mount

so paid.

(b) The amountl in respect of which. deduc-

lion is allowed under rhi. lubKction sha ll be those pa id on

account of l~ individual benditting from the deduction her~

in contemplated or of his wife. if living with or wholly main.

lai ned by him. or on account o f any other individual in rapect

of whom he is entitled to a deduction under subsection ( I) of

this 5«lion.

(c) li) No fees payable 10 a nUrse: . 1Id 00

amount payable {<.Ir the acquisition or the use of IDY

artidc referm:llo iD sub-pa ragraph (iv) of paragraph (a)

oflhis subsection shall be adm itted all a deductio n unless

the Chief Government Medica l Officer certifiCil Ihat the

services in rClipoel of which the fees were paid or the

article or ill use 10 which the payment ",fers. as the ease

may be, could not reasolUlhly be dis~n5Cd with;

(H) The Chief Government Medical

Officer sha ll also certify what amount may be taken into

account as hav; ", been g('nuincly c~pended in respect of

nursing IK"fvkes. or for the acq uisition Or the use of the

said articles.

(d) Where any disbursements referred tn in

this subsectinn Brc rcwverable under insurance, SOoCit.l D.S$ist-

ance or any other scheme or ammgemeDI. a deduclion under

Ihis subsection shall be alLo" .. ed in re$pecl o nly of such amount

of Ihe disbursements which is not &0 rcw'Icrable and. in any

a\IC, the lotal dedllClion allowable under tltis subsectiOll in

any ycar of assessment shall not uceed five hundred pound!!

lcu any amount of the disbursements re<:overab1c as aton:said.

(c) Where two or more individ ua ls are entitled

ID a deduction under paragraph (b) or pilragraph (e) of IUb-

sec:lion (I ) of this 1«1'00 in respect of the :;ame ehild or

dependant. in computing any dedUC1iOfl allowa ble uDder this

l ub5c:<;tion !Mre shall not be taken into account any amount

paid by each individual in respect of tile ehild or dependant

in exccu of five hund red pounds divided by Ihe number of

individ uals so entitled.

(f) No deduction shall be Hllowed under this

subsection unlcu tile claim therefo. is pro,'ed by receipU con·

silPled to the COmmiuioner ....

Passed by the Hou'" of Repre$Cnta tive$ al Sitti ng No. 107 of lhe 7th June. 1983.

O "!'itEL MICAllf.P

Spotaktr

C. MtFSlJD

Clerk 10 the HQ~ of RepreutllariveJ

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