Part-Time Work (Amendment) Rules, 2005

L.N. 105 of 2005

INCOME TAX ACT

(CAP. 123)

Part-Time Work (Amendment) Rules, 2005

IN exercise of the powers conferred by articles 90A and 96 of the

Income Tax Act, hereinafter referred to as “the Act”, the Prime Minister

and Minister of Finance has made the following rules>-

(1) The title of these rules is the Part-Time Work

(Amendment) Rules, 2005 and they shall be read and construed as one

with the Part-Time Work Rules, 1996, hereinafter called “the principal

(2) (a) Rule 2 shall be deemed to have come into force as

from the year of assessment 2006.

(b) Rules 3 and 4 shall be deemed to have come into force

as from the year of assessment 2005.

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

(a) In subrule 3(2) of the principal rules, for the words

“derived by the individual” there shall be substituted the words “derived

by the individual and the individual’s spouse” and for the words “all

his other income.” there shall be substituted the words “all his other

income>”.

(b) Immediately after subrule 3(2) of the principal rules,

there shall be added the following new proviso>

“Provided that in the case of a married couple, where

the provisions of article 90A of the Act would not have applied

to the income derived by one of the spouses were it not for

the provisions of subarticle (9) of the said article, then the

income from part-time work derived by such spouse shall so

qualify only if it is not in any way derived from the individual’s

spouse or adoptive child, either of the spouses’ ascendant or

descendant in the direct line, the spouse of any such ascendant,

descendant or adoptive child, either of the spouses’ brother

or sister or their spouses, or any company in which the

individual or any of the aforementioned persons is directly or

indirectly a shareholder.”

Immediately after rule 6 of the principal rules there shall be Adds rule 7 to the

principal rules.

added the following new rule 7>

Any person who derives income from a qualifying

Agricultural

sale as defined in the Sale of Agricultural Produce Rules,

2005 and who also qualifies under these rules in respect of

such income shall fill in and deliver to the Commissioner the

form prescribed in Schedule A hereto by the 15 th February of

the year following that in which the income was derived.”.

4. The new Schedule A to these rules shall be added to the Adds Schedule to

the principal rules.

principal rules.

B