Donations (Sports and Culture) (Amendment) Rules, 2009

L.N. 301 of 2009

INCOME TAX ACT

(CAP. 123)

Donations (Sports and Culture) (Amendment) Rules, 2009

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

96 of the Income Tax Act, the Minister of Finance, the Economy

and Investment has made the following rules:-

(1) The title of these rules is the Donations (Sports and

Culture) (Amendment) Rules, 2009 and they shall be read and

construed as one with the Donations (Sports and Culture) Rules,

2008, hereinafter referred to as “the principal rules”.

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

force on the 1st January, 2008.

In sub-rule (1) of rule 3 of the principal rules, for the

words “sports organisation” wherever it occurs, there shall be

substituted the words “sports regulatory body”.

€0.09