147 tal-2007 - Regoli tal-2007 li jemendaw ir-Regoli dwar Benefiċċji minn Impjieg jew Kariga (Emenda Nru. 2)

L.N. 147 of 2007

INCOME TAX ACT

(CAP. 123)

Fringe Benefits (Amendment) (No. 2) 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) (No. 2) 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 2007.

In rule 37 of the principal rules, for the words “is the excess”

there shall be substituted the words “shall be deemed to be 42.85% of

the excess”.

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

Lm0.04 (€0.09)