MT
European Union Anti-Tax Avoidance Directives Implementation
Statutory Text (3 Articles)
L.N. 29 of 2020
INCOME TAX ACT
(CAP. 123)
European Union Anti-Tax Avoidance Directives Implementation
(Amendment) Regulations, 2020
IN EXERCISE of the powers conferred by articles 52B and 96 of
the Income Tax Act, the Minister for Finance and Financial Services,
has made the following regulations:-
(1) The title of these regulations is European Union Anti-
commencement.
Tax Avoidance Directives Implementation (Amendment) Regulations,
2020 and they shall be read and construed as one with the European
Union Anti-Tax Avoidance Directives Implementation Regulations,
hereinafter referred to as "the principal regulations".
(2) These regulations shall be deemed to have come into force
on 1 January 2020.
In sub-regulation (1) of regulation 10 of the principal
regulations, the words "Where one (1) or more associated" shall be
substituted by the words "As from 1 January 2022, where one (1) or
more associated".
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