368 tal-2009 - Regoli tal-2009 li jemendaw ir-Regoli dwar Finance Leasing

L.N. 368 of 2009

INCOME TAX ACT

(CAP. 123)

Finance Leasing (Amendment) Rules, 2009

BY VIRTUE of the powers conferred by articles 14(2), 52A

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

and Investment has made the following rules: -

The title of these rules is the Finance Leasing (Amend-

ment) Rules, 2009 and they shall be read and construed as one with

the Finance Leasing Rules, 2005, hereinafter referred to as “the

principal rules”.

In rule 5 of the principal rules, for the words “of a lessor

and of a lessee” there shall be substituted the words “of a lessor and

of a lessee, notwithstanding the provisions of rule 3 of the Income

L.N. 322 of 2001. Tax (Deductions) Rules, 2001,”.

€0.09