474 tal-2014 - Regoli tal-2014 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg jew Pensjoni)

L.N. 474 of 2014

INCOME TAX ACT

(CAP. 123)

Deduction (Income from Employment or Pension)

(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:-

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

from Employment or Pension) (Amendment) Rules, 2014 and these

rules shall be read and construed as one with the Deduction (Income

from Employment or Pension) 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

2016.

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

words "does not exceed nine thousand one hundred and fifty euro

(€9,150)", there shall be substituted the words "does not exceed nine

thousand two hundred euro (€9,200)".

€0.09