238 tal-2003 - Regolamenti tal-2003 dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet (ln_2003_238) | MT

Malta Government Gazette — Legal Notice 2003 238 — 238 tal-2003 - Regolamenti tal-2003 dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet

Preamble — 238 tal-2003 - Regolamenti tal-2003 dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet Open official source

L.N. 238 of 2003

INCOME TAX ACT

(CAP. 123)

Mergers, Divisions, Transfers of Assets and Exchanges of Shares

Regulations, 2003

BY virtue of the powers conferred by articles 27A and 96 of the

Income Tax Act, the Minister of Finance and Economic Affairs has

made the following regulations>–

Malta Government Gazette — Legal Notice 2003 238 — 238 tal-2003 - Regolamenti tal-2003 dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet

Reg. 1 Citation and commencement. — 238 tal-2003 - Regolamenti tal-2003 dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet Open official source

(1) The title of these regulations is the Mergers, Divisions,

Transfers of Assets and Exchanges of Shares Regulations, 2003.

(2) These regulations shall come into force on the 1st May,

2004.

Malta Government Gazette — Legal Notice 2003 238 — 238 tal-2003 - Regolamenti tal-2003 dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet

Reg. 2 Directive to have effect. — 238 tal-2003 - Regolamenti tal-2003 dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet Open official source

The Directive of 23rd July, 1990 adopted by the Council of

the European Communities on the common system of taxation applicable

to mergers, divisions, transfers of assets and exchanges of shares

concerning companies of different Member States (90#434#EEC) shall

have effect in relation to the Income Tax Acts.

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press

238 tal-2003 - Regolamenti tal-2003 dwar Amalgamazzjonijiet, Diviżjonijiet, Trasferimenti ta’ Attiv u Skambji ta’ Azzjonijiet

Statutory Text (3 Articles)

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