Tax Credit (Women Returning to Employment)

L.N. 130 of 2007

INCOME TAX ACT

(CAP. 123)

Tax Credit (Women Returning to Employment)

(Amendment) Rules, 2007

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, 2007 and they shall

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

2005. to Employment) Rules, 2005, hereinafter referred to as "the principal

rules".

(2) These rules shall be applicable as from the year of

assessment 2008.

Immediately after rule 1 of the principal rules, there shall

be added the following new rule 1A

1A. In these rules

"Definitions.

"employment" means employment either

as an employee or as a self-employed person

Provided that the employment for at least

twenty-four consecutive months mentioned

in rule 2 shall mean only employment as an

employee.".