1 tal-1991 – Regoli tal-1991 li jemendaw ir-Regoli dwar il-Formula tal-Prospetti tat-Taxxa fuq l-Income
Statutory Text (5 Articles)
I.. N. I or 1991
INCO.\I ETA X ACT
(CA I'. I23)
lncoml" T llx (Form of Rchm's) (A mendmcnl) Ru les. 199 1
IN eJ:l'rci5(' of the powers cooferred by subsection (I ) o f sectio n 94
of the Income Tax A ct , the M i nister of Fi nance has made the following
rules;-
( I) Th ese rul es ma y be ci ted as the Inoome Tax (Form of
Ret urns) (Am endmem ) R ules, 199 1. and sha ll be rell(.I and const rued as
one with the Income Tax (Form o f Ret urns) Rules. 1 ~9 . he reinafte r
referred to as ~I he priocipal ru le$-.
(2) These rul es sha n come inlo force upon thei r publication
in Ihe Gazelle in respect of the year of as.sessmenl com mencing on the
ISI January, 1991 and o f subseque nt ycaT$ of assc..smcnl.
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TA181fT GftAl TN~QQIS MIJ..INCOME
TAOSIMA 111
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PART I11
CI.AlMS RNf rJf:0/JCTI0NS RIOM INCOME
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SECOON A
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