Hosting of Students (Income Tax) (Amendment) Rules, 2009

L.N. 57 of 2009

INCOME TAX ACT

(CAP. 123)

Hosting of Students (Income Tax) (Amendment) Rules, 2009

IN exercise 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 Hosting of Students

(Income Tax) (Amendment) Rules, 2009 and they shall be read and

construed as one with the Hosting of Students (Income Tax) Rules,

2006, hereinafter referred to as “the principal rules”.

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

assessment 2010.

In rule 2 of the principal rules, in the definition “residence-

sharing deduction”, for the words “two thousand and three hundred

and thirty euros (2,330)” there shall be substituted the words “three

thousand and five hundred euro (3,500)”.

€0.09