101 tal-2007 - Regoli tal-2007 li jemendaw ir-Regoli dwar Benefiċċji minn Impjieg jew Kariga

L.N. 101 of 2007

INCOME TAX ACT

(CAP. 123)

Fringe Benefits (Amendment) Rules, 2007

BY VIRTUE 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>–

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

(Amendment) Rules, 2007 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 applicable as from the year of

assessment 2008.

Subrule 2 of rule 39 of the principal rules shall be amended as

follows>–

(a) in paragraph (n), the words “or child-minding” shall be

deleted<

(b) paragraph (r) shall be renumbered as paragraph (s)< and

(c) immediately after paragraph (q), there shall be added

the following new paragraph (r)>

“(r) the cost of the provision of childcare facilities for

the benefit of the employees, provided that the employee

receiving such benefit does not claim the deduction provided

for by Article 14C of the Act.”.

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

Lm0.04 (€0.09)