Specific Qualifications) (Amendment) Rules, 2006

L.N. 139 of 2006

INCOME TAX ACT

(CAP. 123)

Deductions and Tax Credits (General and

Specific Qualifications) (Amendment) Rules, 2006

IN exercise of the powers conferred by articles 14(2) and 96 of the

Income Tax Act, the Prime Minister and Minister of Finance has made

the following rules>–

The title of these rules is the Deductions and Tax Credits

(General and Specific Qualifications) (Amendment) Rules, 2006, and

shall be read and construed as one with the Deductions and Tax Credits

(General and Specific Qualifications) Rules, 2005, hereinafter referred

to as “the principal rules”.

These rules shall apply to qualifying expenditure incurred on

or after the 1 st May, 2006.

Rule 2 of the principal rules shall be amended as follows>

(i) in the definition “general qualification” the words “full-

time” shall be deleted<

(ii) in the definition “specific qualification”, the words “full-

time” shall be deleted.

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