369 tal-2009 - Regoli tal-2009 li jemendaw ir-Regoli dwar Tnaqqis fit-Taxxa fuq l-Income

L.N. 369 of 2009

INCOME TAX ACT

(CAP. 123)

Income Tax (Deductions) (Amendment) Rules, 2009

BY VIRTUE of the powers conferred by articles 14(2) 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 Income Tax (Deduc-

tions) (Amendment) Rules, 2009 and they shall be read and con-

strued as one with the Income Tax (Deductions) Rules, 2001, here-

inafter referred to as “the principal rules”.

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

assessment 2011.

In subarticles (1) and (2) of rule 3 of the principal rules,

for the words “€7,000” wherever they occur, there shall be substi-

tuted the words “€14,000”.

€0.09