144 tal-2014 - Att dwar it-Taxxa fuq l-Income (Kap. 123) - Regoli tal-2014 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg) (ln_2014_144) | MT

Malta Government Gazette — Legal Notice 2014 144 · Gazzetta tal-Gvern ta’ Malta Nru. 19,245 – 02.05.2014 — 144 tal-2014 - Att dwar it-Taxxa fuq l-Income (Kap. 123) - Regoli tal-2014 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg)

Preamble — 144 tal-2014 - Att dwar it-Taxxa fuq l-Income (Kap. 123) - Regoli tal-2014 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg) Open official source

L.N. 144 of 2014

INCOME TAX ACT

(CAP. 123)

Deduction (Income from Employment) (Amendment) Rules, 2014

BY VIRTUE of the powers conferred by articles 14(2) and 96 of

the Income Tax Act, the Minister for Finance has made the following

rules:-

Malta Government Gazette — Legal Notice 2014 144 · Gazzetta tal-Gvern ta’ Malta Nru. 19,245 – 02.05.2014 — 144 tal-2014 - Att dwar it-Taxxa fuq l-Income (Kap. 123) - Regoli tal-2014 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg)

Reg. 1 Citation and commencement. — 144 tal-2014 - Att dwar it-Taxxa fuq l-Income (Kap. 123) - Regoli tal-2014 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg) Open official source

(1) The title of these rules is the Deduction (Income

from Employment) (Amendment) Rules, 2014 and these rules shall be

read and construed as one with the Deduction (Income from

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

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

effect from the year immediately preceding the year of assessment

2015.

Malta Government Gazette — Legal Notice 2014 144 · Gazzetta tal-Gvern ta’ Malta Nru. 19,245 – 02.05.2014 — 144 tal-2014 - Att dwar it-Taxxa fuq l-Income (Kap. 123) - Regoli tal-2014 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg)

Reg. 2 Amendment of rule 1 of the principal rules. — 144 tal-2014 - Att dwar it-Taxxa fuq l-Income (Kap. 123) - Regoli tal-2014 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg) Open official source

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

after the words "Income from Employment", there shall be added the

words "or Pension".

Malta Government Gazette — Legal Notice 2014 144 · Gazzetta tal-Gvern ta’ Malta Nru. 19,245 – 02.05.2014 — 144 tal-2014 - Att dwar it-Taxxa fuq l-Income (Kap. 123) - Regoli tal-2014 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg)

Reg. 3 Amendment of rule 2 of the principal rules. — 144 tal-2014 - Att dwar it-Taxxa fuq l-Income (Kap. 123) - Regoli tal-2014 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg) Open official source

In paragraph (a) of rule 2 of the principal rules, for the

words "under article 4(1)(b) of the Act and such income does not

exceed eight thousand nine hundred and fifty euro (€8,950)", there

shall be substituted the words "under article 4(1)(b) of the Act or

income from a pension chargeable to tax under article 4(1)(d) of the

Act, and such income does not exceed nine thousand one hundred and

fifty euro (€9,150)".

€0.09

144 tal-2014 - Att dwar it-Taxxa fuq l-Income (Kap. 123) - Regoli tal-2014 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg)

Statutory Text (4 Articles)

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