ln_2004_462

MT

Undertaking) (Amendment) (No. 2) Rules, 2004

3 Articles / Provisions · Malta

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Statutory Text (3 Articles)

Malta Government Gazette — Legal Notice 2004 462 — Undertaking) (Amendment) (No. 2) Rules, 2004

Preamble — Undertaking) (Amendment) (No. 2) Rules, 2004 Open official source

L.N. 462 of 2004

INCOME TAX MANAGEMENT ACT

(CAP. 372)

Income Tax (Form of Return for a Company, Body Corporate or

Undertaking) (Amendment) (No. 2) Rules, 2004

IN exercise of the powers conferred by article 58 of the Income

Tax Management Act, the Prime Minister and Minister of Finance has

made the following rules>-

Malta Government Gazette — Legal Notice 2004 462 — Undertaking) (Amendment) (No. 2) Rules, 2004

Reg. 1 Citation and commencement. — Undertaking) (Amendment) (No. 2) Rules, 2004 Open official source

(1) The title of these rules is the Income Tax (Form of Return

for a Company, Body Corporate or Undertaking) (Amendment) (No.

2) Rules, 2004, and they shall be read and construed as one with the

Income Tax (Form of Return for a Company, Body Corporate or

Undertaking) Rules, 1995, hereinafter referred to as “the principal rules”.

(2) These rules shall be deemed to have come into force as

follows>

(a) Schedules XXVIII and XXXII to XXXV, with regard

to the year of assessment 2003 and subsequent years of assessment<

(b) Schedules XXXVI to XL, with regard to the year of

assessment 2004 and subsequent years of assessment.

Malta Government Gazette — Legal Notice 2004 462 — Undertaking) (Amendment) (No. 2) Rules, 2004

Reg. 2 Additions to the Second Schedule in the principal rules. — Undertaking) (Amendment) (No. 2) Rules, 2004 Open official source

The following Schedules shall be added to the Schedules in

the Second Schedule to the principal rules>