Deduction (Income from Employment) (Amendment) Rules, 2022

L.N. 28 of 2022

INCOME TAX ACT

(CAP. 123)

Deduction (Income from Employment) (Amendment) Rules, 2022

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 Deduction (Income from

commencement.

Employment) (Amendment) Rules, 2022 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 2023.

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

"does not exceed nine thousand nine hundred and thirty euro (€9,930)"

shall be substituted by the words "does not exceed ten thousand and

twenty euro (€10,020)".

€0.09