Qualifying Employment in Innovation and Creativity

L.N. 68 of 2018

INCOME TAX ACT

(CAP. 123)

Qualifying Employment in Innovation and Creativity

(Personal Tax) (Amendment) Rules, 2018

IN exercise of the powers conferred upon him by articles 14 (2)

and 96 of the Income Tax Act, the Minister for Finance together with

the Minister or the Economy, Investment and Small Businesses and

after consulting with the Malta Enterprise Corporationhas made the

following rules:-

The title of these rules is the Qualifying Employment in

Innovation and Creativity (Personal Tax) (Amendment) Rules, 2018,

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

Employment in Innovation and Creativity (Personal Tax) Rules,

hereinafter referred to as "the principal rules".

In rule 14 of the principal rules for the words "31 st

December, 2017" there shall be substituted the words "31 st December,

2018".

€0.09