ln_2006_102

Fringe Benefits (Amendment) (No. 2) Rules, 2006

3 Articles / Provisions · Malta

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Malta Government Gazette — Legal Notice 2006 102 — Fringe Benefits (Amendment) (No. 2) Rules, 2006

L.N. 102 of 2006

INCOME TAX ACT

(CAP. 123)

Fringe Benefits (Amendment) (No. 2) Rules, 2006

IN exercise of the powers conferred by articles 4(1)(b), 5(3)(c)

and 96 of the Income Tax Act, the Prime Minister and Minister of

Finance has made the following rules>–

Malta Government Gazette — Legal Notice 2006 102 — Fringe Benefits (Amendment) (No. 2) Rules, 2006

(1) The title of these rules is the Fringe Benefits

(Amendment) (No. 2) Rules, 2006 and they shall be read and construed

as one with the Fringe Benefits Rules, 2001, hereinafter referred to as

“the principal rules”.

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

the 1 st January, 2006.

Malta Government Gazette — Legal Notice 2006 102 — Fringe Benefits (Amendment) (No. 2) Rules, 2006

In paragraph (i) of the proviso to rule 26(2)(c) of the principal

rules, the words “0.25 of a percentage point higher than” shall be deleted.

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