Tax Rebate (Pensioners) (Amendment) Rules, 2019 (ln_2019_11) | MT

Malta Government Gazette — Legal Notice 2019 11 · Gazzetta tal-Gvern ta’ Malta Nru. 20,127– 25.01.2019 — Tax Rebate (Pensioners) (Amendment) Rules, 2019

Preamble — Tax Rebate (Pensioners) (Amendment) Rules, 2019 Open official source

L.N. 11 of 2019

INCOME TAX ACT

(CAP. 123)

Tax Rebate (Pensioners) (Amendment) Rules, 2019

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: -

Malta Government Gazette — Legal Notice 2019 11 · Gazzetta tal-Gvern ta’ Malta Nru. 20,127– 25.01.2019 — Tax Rebate (Pensioners) (Amendment) Rules, 2019

Reg. 1 Title and commencement. — Tax Rebate (Pensioners) (Amendment) Rules, 2019 Open official source

(1) The title of these rules is the Tax Rebate (Pensioners)

(Amendment) Rules, 2019, 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 1 st January 2019.

Malta Government Gazette — Legal Notice 2019 11 · Gazzetta tal-Gvern ta’ Malta Nru. 20,127– 25.01.2019 — Tax Rebate (Pensioners) (Amendment) Rules, 2019

Reg. 2 Amends rule 3 of the principal rules. — Tax Rebate (Pensioners) (Amendment) Rules, 2019 Open official source

Rule 3 of the principal rules shall be amended as follows

(a) in sub-rule (1), the words "shall not exceed €615"

shall be substituted by the words "shall not exceed 650".

(b) in sub-rule (2), the words "shall not exceed €405"

shall be substituted by the words "shall not exceed 440".

(c) in paragraph (a) of sub-rule (3), the words "shall not

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

110".

€0.09

Tax Rebate (Pensioners) (Amendment) Rules, 2019

Statutory Text (3 Articles)

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