ln_2020_462

Deduction (Income from Employment)

3 Articles / Provisions · Malta

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Statutory Text (3 Articles)

Malta Government Gazette — Legal Notice 2020 462 · Gazzetta tal-Gvern ta’ Malta Nru. 20,541 - 18.12.2020<P Class=Msonormal — Deduction (Income from Employment)

Preamble — Deduction (Income from Employment) Open official source

L.N. 462 of 2020

INCOME TAX ACT

(CAP. 123)

Deduction (Income from Employment)

(Amendment No. 2) Rules, 2020

IN EXERCISE of the powers conferred by articles 14(2) and 96

of the Income Tax Act, the Minister for Finance and Employment has

made the following rules:-

Malta Government Gazette — Legal Notice 2020 462 · Gazzetta tal-Gvern ta’ Malta Nru. 20,541 - 18.12.2020<P Class=Msonormal — Deduction (Income from Employment)

Reg. 1 Citation and — Deduction (Income from Employment) Open official source

(1) The title of these rules is the Deduction (Income from

commencement.

Employment) (Amendment No. 2) Rules, 2020 and these rules shall be

read and construed as one with the Deduction (Income from

Employment) Rules, hereinafter referred to as "the principal rules".

(2) These rules shall be deemed to have come into force with

effect from the year of assessment 2022.

Malta Government Gazette — Legal Notice 2020 462 · Gazzetta tal-Gvern ta’ Malta Nru. 20,541 - 18.12.2020<P Class=Msonormal — Deduction (Income from Employment)

Reg. 2 Amends rule 2 of the principal rules. — Deduction (Income from Employment) Open official source

In paragraph (a) of rule 2 of the principal rules, the words

"does not exceed nine thousand eight hundred and forty euro (€9,840)"

shall be substituted by the words "does not exceed nine thousand nine

hundred and thirty euro (€9,930)".

€0.09

Deduction (Income from Employment)

Statutory Text (3 Articles)

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