MT
Deductions and Tax Credits (Relevant Qualifications for Industry)
Statutory Text (3 Articles)
L.N. 283 of 2020
INCOME TAX ACT
(CAP. 123)
Deductions and Tax Credits (Relevant Qualifications for Industry)
(Amendment) Rules, 2020
IN EXERCISE of the powers conferred by articles 14 (2) and 96
of the Income Tax Act, the Minister for Finance and Financial
Services, has made the following rules:-
The title of these rules is Deductions and Tax Credits
(Relevant Qualifications for Industry) (Amendment) Rules, 2020 and
these rules shall be read and construed as one with the Deductions and
Tax Credits (Relevant Qualifications for Industry) Rules, hereinafter
referred to as "the principal rules".
In the first proviso to rule 5 of the principal rules, the words
"commences after the 31 st December, 2016" shall be substituted by the
words "commences after the 31 st December, 2023".
€0.09