Deduction (Income from Employment)

L.N. 188 of 2017

INCOME TAX ACT

(CAP. 123)

Deduction (Income from Employment)

(Amendment No. 2) Rules, 2017

IN exercise of the powers conferred by articles 14(2) and 96 of

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

rules:-

The title of these rules is the Deduction (Income from

Employment) (Amendment No. 2) Rules, 2017, 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

2018.

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

"does not exceed nine thousand four hundred and fifty euro (€9,450)"

shall be substituted by the words "does not exceed nine thousand five

hundred (€9,500)".

€0.09

Fil-paragrafu (a) tar-regola 2 tar-regoli prinċipali, minflok Temenda r-

il-kliem "ma jkunx ta’ aktar minn disat elef u erba’ mija u ħamsin euro regola

regoli prinċipali.

(€9,450)" għandu jidħol il-kliem "ma jkunx ta’ aktar minn disat elef u

ħames mitt euro (€9,500)".