Enrolled Voluntary Organisations

L.N. 39 of 2021

INCOME TAX ACT

(CAP. 123)

Enrolled Voluntary Organisations

(Tax Exemption) (Amendment) Rules, 2021

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

(1) The title of these rules is the Enrolled Voluntary

commencement.

Organisations (Tax Exemption) (Amendment) Rules, 2021 and these

rules shall be read and construed as one with the Voluntary

Organisations (Tax Exemption) Rules, hereinafter referred to as "the

principal rules".

(2) These rules shall apply for the year of assessment 2022 and

subsequent years of assessment.

In paragraph (b) of rule 3 of the principal rules, for the

words "ten thousand euro (€10,000)" there shall be substituted the

words "fifty thousand euro (50,000)".

In sub-rule (2) of rule 4 of the principal rules, for the words

"ten thousand euro (€10,000)" there shall be substituted the words

"fifty thousand euro (50,000)".

€0.09