53 tal-2018 (ln_2018_53) | MT

Malta Government Gazette — Legal Notice 2018 53 · Gazzetta tal-Gvern ta’ Malta Nru. 19,950 – 16.02.2018 — 53 tal-2018 – Regoli tal-2018 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg)

Preamble — 53 tal-2018 – Regoli tal-2018 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg) Open official source

L.N. 53 of 2018

INCOME TAX ACT

(CAP. 123)

Deduction (Income from Employment) (Amendment) Rules, 2018

BY virtue of the powers conferred by articles 14(2) and 96 of

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

rules: -

Malta Government Gazette — Legal Notice 2018 53 · Gazzetta tal-Gvern ta’ Malta Nru. 19,950 – 16.02.2018 — 53 tal-2018 – Regoli tal-2018 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg)

Reg. 1 Title and commencement. — 53 tal-2018 – Regoli tal-2018 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg) Open official source

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

from Employment) (Amendment) Rules, 2018 and they 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

2019.

Malta Government Gazette — Legal Notice 2018 53 · Gazzetta tal-Gvern ta’ Malta Nru. 19,950 – 16.02.2018 — 53 tal-2018 – Regoli tal-2018 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg)

Reg. 2 Amends rule 2 of the principal rules — 53 tal-2018 – Regoli tal-2018 li jemendaw ir-Regoli dwar Tnaqqis (Dħul minn Impjieg) Open official source

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

"does not exceed nine thousand five hundred euro (€9,500)" shall be

substituted by the words "does not exceed nine thousand seven

hundred (€9,700)".

€0.09

53 tal-2018

Statutory Text (3 Articles)

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