Deduction (Pharmacy Of Your Choice) (Amendment) Rules, 2012

L.N. 113 of 2012

INCOME TAX ACT

(CAP. 123)

Deduction (Pharmacy Of Your Choice) (Amendment) Rules, 2012

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 Deduction (Pharmacy

Of Your Choice) (Amendment) Rules, 2012, and these rules shall be

read and construed as one with the Deduction (Pharmacy Of Your

Choice) Rules, hereinafter referred to as "the principal rules".

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

from the year of assessment 2010.

Rule 4 of the principal rules shall be amended as follows

(a)

in subrule (1) thereof, for the words "two hundred

per cent (200%)" there shall be substituted the words "three

hundred per cent (300%)"; and

(b) in subrule (2) thereof, for the words "nine thousand

euro (€9000)" there shall be substituted the words "twelve

thousand euro (€12000)".

€0.09