MT
7 tal-1994 – Regoli tal-1994 dwar Rebate ta' Taxxa għal Mard Kroniku
Table of Provisions (7)
Statutory Text (7 Articles)
L.N. 7 fJl .".
INCOME TAX ACT
{CAP. 123)
Tu RdMlt (Ch-rook JlmI: ntt) RIlks, 1994
rN exercise of the powtr$ confel'TCd by subsection (12) of section
JI A and by scccion 94 of the Income Tu Ad, the Mi nister of Finance
has made the following ruJes: -
I. 1bcsc ru les may be ci ted as the Tax Rebate (Ch ronic Illnesses) n. ..... _
Rules, 1994, and shall come into fo rce upon their publica tion in the '( ww wclll.
Gatel1e in respect of the yea r of asscssment commenci ng on th e 1st
January . 1994 and of subsequent years of assessment.
In these rules, -the Act- means the Income Tax Act.
J . The prcSI.'ribed chronic illncsses in respe<:tofwh ich a tax rebate
shall be granted unde r subsection (12) of section 31 A of the Act shall be
the ililwses listed in the Schedule A herelO.
... (a) A claim for a tax rebate in respect of the chronic illness
mall be made in the form in the Schedule B hereto.
(b) There shall be pri nted a oopyof Schedule A hereto at the
back of the Fonns as at Schedule B.
(c) Copies of the Fonn at Sched ule B shall be made available
free of m arge b)' the Commissioner of In land Revenue.
(d)
No d ai m shall be c:onsidered unless
(i)
it is made on a Form issued by the Comm issioner ;
(ii) the relationship between claimant and the
individual in respect of whom a daim is made is dearly set out
in the Form ; and
(ill) a separate Form is used for each individual in
respect of whom a clai m is made .
ATT DWAfIIIT,TAXXA RJQ L, "INCOME" (KAf' 1221
usrA PR£SkRlTTA TA' MARC! KRONUtU tAJn1I(.OU 11"'121, 31J.1131 U 31Al141 )
INCOME TA,)( Ar::f (CAP 123)
PRESCRIBED UST OF CHRDtUC IlLNESSES (SlcnoNS 31"'121, l1J.11ll, AND Jl"', 411
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The certificate in the Fonn at Schedule: B hc:re:toshall be signed
by. medkal practitioner authorised to uerose his profession in Malta
Provided that the daim for a ch ronic illness dedOC1ion made L.N. "
under the provisions of the Personal Deduction (Ch ronic lIIaNses) "" 1\1611.
Rules, 1969, o r for a tax reba te made unde r the provisions of thcsc: rules,
in respect of an individ ual who co mpleted sixt), years of age in any yea r
preceding a particula r year of assessment shall be deemed to be also a
claim fo r a lax reba:e in respect of subsequent yean of assessmen t.
The Personal Deduction (Ch ronic Illnesses) Rules, 1969 are
hereby revoked.
SCHEDULE A
SCHEDULE B
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