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ACT No. VIII of 1991 AN ACT rQ IImlfld rh~ I"come Ta.T An. Clip . 12J.
Statutory Text (3 Articles)
(i"S.,
CENSU T A DONE
15th March . 1991
ACT No. VIII of 1991
AN ACT rQ IImlfld rh~ I"come Ta.T An. Clip . 12J.
BE IT ENACfED by the President. by and with the advice and
oon .... nt of the Ho use o f Rcpre§enlati,'es. in this prese nt Parliame nt
assembled. and by the autllority oftne same. as follow$: -
I . This Act may be cited as the Income tu (Amendmen t) Ad ,
1991. and shall be read and construed u one with the Income Tax Act,
hereinafter referred to as Mt he principal Act ".
(2) The provisions of this Act shall come into force aJ;
follows
(a) the provisions o f th is S«1Km shall oome into force upon
the jJ\Iblic:atioo of this Act in the G:u:cttc; and
(b) the provisions of sections 2 Ind) shall come into force
upon the publiu tion o f this Act in the GUClle . in respect of the
year of assessment commencing on the I$t Janulry , 1992 and of
wbsequent years of assessmenl.
Subsection (l) of section 1I of the principal Act shall be
amended as fo llo .... s
(a) in paragraph (n) thereof for the word "Act:" . there shall
be substi tutcd the .... o rd "Act;" ; and
(b) immediately a hcr paragraph (n) thereof there shall be
added the following new paTllgraph (0)
the illCOllle of a oo-operaliw: 5Ociety. ".
~(o )
Immediately after $Cet;on 3 t A o(the princi pal A(t. th ere ~hall
be added the following new 5CCIion 31 B
In the (ase of an individual ordinarily resident
and domiciled in Mal ta . tax charged for each year of
assc~melll upon the chargeable income: of every such
indi\'idual for the year immediately preced ing Ihe year of
asseMI1Ient shall be further rebated by an amoun t of fifty-h."()
liri. ".
Passed by the Houseof Repr~nullivc, al Siuing No. 4890fthe 12th March. 1991 .
LAWRENCE GoNzr
S~aktr
P. M USCAT TEltlttOtLE
Cltrk /0 riot HOUStol Rtprt.tmarivts.
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