Tax Credit (Women Returning to Employment) (Amendment)

L.N. 4 of 2006

INCOME TAX ACT

(CAP. 123)

Tax Credit (Women Returning to Employment) (Amendment)

Rules, 2006

IN exercise of the powers conferred by article 96 of the Income

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

following rules>–

(1) The title of these rules is the Tax Credit (Women

Returning to Employment) (Amendment) Rules, 2006 and they shall

be read and construed as one with the Tax Credit (Women Returning to

Employment) Rules, 2005, hereinafter referred to as “the principal rules”.

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

from the year of assessment 2006.

In paragraph (a) of sub-rule (2) of rule 3 of the principal rules,

for the words “on the total income of the married couple.” there shall

be substituted the words “on that part of the total income of the married

couple representing her employment income.”.

In rule 4 of the Maltese text of the principal rules, for the

Amends the Maltese

words “xi wie[ed mill-axxendenti jew dixxendenti tal-konju;i tag[ha”

there shall be substituted the words “xi wie[ed mill-axxendenti jew

dixxendenti tag[ha jew tal-konju;i tag[ha”.

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