Part-time Work (Notice to Employer) Rules, 1996 (noticetoemployer)

L.N. 1S8 of 1996

INCOME TAX ACT

(CAP. 123)

Part-time Work (Notice to Employer) Rules, 1996

IN exercise oftbe powers conferred by sections 90A and 96 of the

Income Tax ACI, hereinafter referred to as "the Act" , the Minister of

Finance has made tbe following rules:-

I. ( I) These rules may be ciled as Ihe Pan-time Work (Notice

10 Employer) Rules, 1996.

(2) These rules shall be deemed 10 have come into force in

respect of the basis year whic h comme nced on the 1st January , 1996

a nd of subsequent basis years.

( I ) Dawn ir-regoli jistgl'lu jissejhu r-Regoli ta' 1-1996 dwar liu~ ~ bidu

Xoghol Part-time (Avvii lil PrinCipal).

(2) Dawn ir-regoli ghandhom jitqiesu li bdew isehhu ghat-

rigward laS-sena baii li bdiet ft· I ta' Jannar, 1996 u tas· snin bati li jigu

wua.

2, L-avvii li ghandu jinghala r:iewg kopji minn individwu skond ~. prelkrin.o

is-subartikolu (3) ta' I-artikolu 90A ta' I-Att li\ principal li ghalih ikun ~

Qed jaghmel dak ix-xoghol parr-time biex ma jnaqqaslux taxxa mill-

income tieghu minn xogho\ part-time, gI'Iandu j kun skond il-Fonnula

TA 20 li hemrn fl -Iskeda A li tinsab ma' dawn ir-regoli .

The notice which shall be given in d uplicate by an individual

in tenns of subsection (3) of section 90A of the Act to an employe r

with whom he is perfonning pan-time work nOllO ded uct tax from his

income from pan' lime work, shall be according to the Fonn TA 20 in

Schedule A to these rules.

The notice which shall be given in niplicate by an individual

in tenns of subsection (5) of section 90A of the Act 10 an employer

with whom he is perfonning pan·time work to ded uct tax on his income

from pan-lime work, shall be according to the Fonn TA 21 in Schedule

B to these rules.

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