ln_2023_266

Industry) (Amendment) Rules, 2023

3 Articles / Provisions · Malta

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Statutory Text (3 Articles)

Malta Government Gazette — Legal Notice 2023 266 · Gazzetta tal-Gvern ta’ Malta Nru. 21,149– 14.11.2023 — Industry) (Amendment) Rules, 2023

L.N. 266 of 2023

INCOME TAX ACT

(CAP. 123)

Deductions and Tax Credits (Relevant Qualifications for

Industry) (Amendment) Rules, 2023

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

of the Income Tax Act, the Minister responsible for finance has made

the following rules:-

Malta Government Gazette — Legal Notice 2023 266 · Gazzetta tal-Gvern ta’ Malta Nru. 21,149– 14.11.2023 — Industry) (Amendment) Rules, 2023

(1) The title of these rules is the Deductions and Tax

commencement.

Credits (Relevant Qualifications for Industry) (Amendment) Rules,

2023 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".

(2)

These rules shall come into force on 1st January 2024.

Malta Government Gazette — Legal Notice 2023 266 · Gazzetta tal-Gvern ta’ Malta Nru. 21,149– 14.11.2023 — Industry) (Amendment) Rules, 2023

In the first proviso to rule 5 of the principal rules, the words

"after the 31 st December, 2023" shall be substituted by the words

"after 31st December, 2024".

€0.09