Qualifying Employment in Aviation (Personal Tax)

L.N. 1 of 2017

INCOME TAX ACT

(CAP. 123)

Qualifying Employment in Aviation (Personal Tax)

(Amendment) Rules, 2017

IN exercise of the powers conferred upon him by articles 56(21)

and 96 of the Income Tax Act, the Minister for Finance has made the

following rules:-

(1) The title of these rules is the Qualifying

Employment in Aviation (Personal Tax) (Amendment) Rules, 2017,

and these rules shall be read and construed as one with the Qualifying

Employment in Aviation (Personal Tax) Rules, hereinafter referred to

as "the principal rules".

(2) These rules shall be deemed to have come into force on 1st

January, 2017.

Immediately after sub-rule (3) of rule 6 of the principal

rules, there shall be added the following new sub-rule

"(4) Notwithstanding anything to the contrary contained

in these rules any person who falls under the provisions of sub-

rule (1) or sub-rule (2), irrespective of whether he has availed

himself of the benefit provided by these rules or not, shall be

eligible, upon application, for a one-time extension of five years

or four years respectively to his qualifying period, subject to the

continued adherence to the other provisions of these rules

Provided that the eligibility under the said rules shall not

exceed a consecutive period of ten years commencing from the

year preceding the first year of assessment in which that person

is first liable to tax under the provisions of the Act.".

€0.09