ln_2019_47

Tax Credit (Construction Waste Recycling)

3 Articles / Provisions · Malta

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Malta Government Gazette — Legal Notice 2019 47 · Gazzetta tal-Gvern ta’ Malta Nru. 20,154– 22.03.2019 — Tax Credit (Construction Waste Recycling)

L.N. 47 of 2019

INCOME TAX ACT

(CAP. 123)

Tax Credit (Construction Waste Recycling)

(Amendment) Rules, 2019

IN EXERCISE of the powers conferred by article 14(2) of the

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

rules:-

Malta Government Gazette — Legal Notice 2019 47 · Gazzetta tal-Gvern ta’ Malta Nru. 20,154– 22.03.2019 — Tax Credit (Construction Waste Recycling)

The title of these rules is Tax Credit (Construction Waste

Recycling) (Amendment) Rules, 2019 and these rules shall be read and

construed as on with the Tax Credit (Construction Waste Recycling)

Rules, hereinafter referred to as ''the principal rules''.

Malta Government Gazette — Legal Notice 2019 47 · Gazzetta tal-Gvern ta’ Malta Nru. 20,154– 22.03.2019 — Tax Credit (Construction Waste Recycling)

In the definition ''qualifying services'' in rule 2 of the

principal rules, the words ''five euro and fifty cents (€5.50) per tonne''

shall be substituted by the words ''eight euro (€8) per tonne''.

€0.09