ln_2015_117
MT
MT
Personal Retirement Scheme (Amendment) Rules, 2015
4 Articles / Provisions · Malta
Statutory Text (4 Articles)
Malta Government Gazette — Legal Notice 2015 117 · Gazzetta tal-Gvern ta’ Malta Nru. 19,402 – 02.04.2015 — Personal Retirement Scheme (Amendment) Rules, 2015
L.N. 117 of 2015
INCOME TAX ACT
(CAP. 123)
Personal Retirement Scheme (Amendment) Rules, 2015
IN exercise of the powers conferred by articles 57 and 96 of the
Income Tax Act, the Minister for Finance has made the following
rules:-
Malta Government Gazette — Legal Notice 2015 117 · Gazzetta tal-Gvern ta’ Malta Nru. 19,402 – 02.04.2015 — Personal Retirement Scheme (Amendment) Rules, 2015
The title of these rules is the Personal Retirement Scheme
(Amendment) Rules, 2015, and these rules shall be construed as one
with the Personal Retirement Scheme Rules, hereinafter referred to as
"the principal rules".
Malta Government Gazette — Legal Notice 2015 117 · Gazzetta tal-Gvern ta’ Malta Nru. 19,402 – 02.04.2015 — Personal Retirement Scheme (Amendment) Rules, 2015
Reg. 2 Adds new rule to the principal rules. — Personal Retirement Scheme (Amendment) Rules, 2015
Open official source
Immediately after rule 7 of the principal rules, there shall
be added the following new rule
'' Tax credit
Malta Government Gazette — Legal Notice 2015 117 · Gazzetta tal-Gvern ta’ Malta Nru. 19,402 – 02.04.2015 — Personal Retirement Scheme (Amendment) Rules, 2015
The maximum amount of tax credit
capping.
provided for by article 57(1)(b) of the Income
Tax Act shall be three hundred euro (€300) for
the year 2015.''.
€0.09