Deduction (Income from Employment or Pension)

L.N. 43 of 2017

INCOME TAX ACT

(CAP. 123)

Deduction (Income from Employment or Pension)

(Amendment) 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:-

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

from Employment or Pension) (Amendment) Rules, 2017, 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

respect to income earned from the 1st January 2017 onwards.

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

"(Income from Employment or Pension)" there shall be substituted

the words "(Income from Employment)".

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

"or income form a pension chargeable to tax under article 4(1)(d) of

the Act," shall be deleted.

€0.09