Tax Rebate (Pensioners) (Amendment) Rules, 2018

L.N. 22 of 2018

INCOME TAX ACT

(CAP. 123)

Tax Rebate (Pensioners) (Amendment) Rules, 2018

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 Tax Rebate

(Pensioners) (Amendment) Rules, 2018 and these rules shall be read

and construed as one with the Tax Rebate (Pensioners) Rules,

hereinafter referred to as the "principal rules".

(2) These rules shall be deemed to have come into force with

respect to income earned on or after the 1st January 2018.

Rule 3 of the principal rules shall be amended as follows

(a) in sub-rule (1) thereof, the words "shall not exceed

€210" shall be substituted by the words "shall not exceed €615";

(b) in sub-rule (2) thereof, the words "shall not exceed

€150" shall be substituted by the words "shall not exceed €405";

(c)

in paragraph (a) of sub-rule (3) thereof, the words

"shall not exceed €45" shall be substituted by the words "shall

not exceed €75"; and

(d) in paragraph (b) of sub-rule (3) thereof, the words

"shall not exceed €75" shall be substituted by the words "shall

not exceed 150".

€0.09

Ir-regola 3 tar-regoli prinċipali għandha tiġi emendata kif Temenda r-

regola 2 tar-

regoli prinċipali.

(a) fis-subregola (1) tagħha, il-kliem "m’għandux

jaqbeż €210" għandhom jiġu sostitwiti bil-kliem "m’għandux

jaqbeż €615";

(b) fis-subregola (2) tagħha, il-kliem "m’għandux

jaqbeż €150" għandhom jiġu sostitwiti bil-kliem "m’għandux

jaqbeż €405";

(c) fil-paragrafu (a) tas-subregola (3) tagħha, il-kliem

"m’għandux jaqbeż €45" għandhom jiġu sostitwiti bil-kliem

"m’għandux jaqbeż €75"; u

(d) fil-paragrafu (b) tas-subregola (3) tagħha, il-kliem

"m’għandux jaqbeż €75" għandhom jiġu sostitwiti bil-kliem

"m’għandux jaqbeż €150".