Tax Credit (Women Returning to Employment)

L.N. 316 of 2016

INCOME TAX ACT

(CAP. 123)

Tax Credit (Women Returning to Employment)

(Amendment) Rules, 2016

IN exercise of the powers conferred by article 96 of the Income

Tax Act, the Minister for Finance has made the following rules:-

(1) The title of these rules is the Tax Credit (Women Citation. and

Returning to Employment) (Amendment) Rules, 2016, and these commencement

rules shall be read and construed as one with the Tax Credit (Women S.L.123.81

Returning to Employment) Rules, hereinafter referred to as "the

principal rules".

(2) These rules shall come into force as from the year of

assessment 2018.

In rule 1 and in the title of the principal rules, for the word Amends rule 1

and the title of

"Women" there shall be substituted the word "Persons".

the principal

rules.

Paragraph (a) of rule 2 of the principal rules shall be Amends rule 2

of the principal

amended as follows

rules.

(a)

the word "woman" shall be substituted by the word

"person"; and

(b) immediately after the words "preceding the date of

the said return to employment" there shall be added the words

"and whose name was not during the said time on the

unemployment register (Parts 1 and 2) as established by

Jobsplus".

Rule 3 of the principal rules shall be amended as follows

Amends rule 3

of the principal

rules.

(a)

sub-rule (1) thereof shall be amended as follows

(i) in paragraph (a) thereof, for the words "Any

woman" there shall be substituted the words "Any person";

(ii) in paragraph (b) thereof, for the words "the

woman’s other sources of income, if any, or against her

spouse’s income" there shall be substituted the words "the

person’s other sources of income, if any, or against her or

his spouse’s income";

(iii) in paragraph (c) thereof, for the words "that

woman" there shall be substituted the words "that person";

(b) paragraph (a) of sub-rule (2) thereof shall be

amended as follows

(i) for the words "Any woman" there shall be

substituted the words "Any person" and

(ii) for the words "with her spouse" there shall be

substituted the words "with her or his spouse".

€0.18