296 tal-2023 - Regoli tal-2023 li jemendaw ir-Regoli dwar Kreditu ta’ Taxxa (Spejjeż ta’ Terapija provduta lil Tfal b’Diżabilità) (ln_2023_296) | MT

Malta Government Gazette — Legal Notice 2023 296 · Gazzetta tal-Gvern ta’ Malta Nru. 21,166– 15.12.2023 — 296 tal-2023 - Regoli tal-2023 li jemendaw ir-Regoli dwar Kreditu ta’ Taxxa (Spejjeż ta’ Terapija provduta lil Tfal b’Diżabilità)

Preamble — 296 tal-2023 - Regoli tal-2023 li jemendaw ir-Regoli dwar Kreditu ta’ Taxxa (Spejjeż ta’ Terapija provduta lil Tfal b’Diżabilità) Open official source

L.N. 296 of 2023

INCOME TAX ACT

(CAP. 123)

Tax Credit (Costs of Therapy Provided to Children with

Disability) (Amendment) Rules, 2023

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

96(3) of the Income Tax Act, the Minister responsible for finance has

made the following rules:-

Malta Government Gazette — Legal Notice 2023 296 · Gazzetta tal-Gvern ta’ Malta Nru. 21,166– 15.12.2023 — 296 tal-2023 - Regoli tal-2023 li jemendaw ir-Regoli dwar Kreditu ta’ Taxxa (Spejjeż ta’ Terapija provduta lil Tfal b’Diżabilità)

Reg. 1 Citation and applicability. — 296 tal-2023 - Regoli tal-2023 li jemendaw ir-Regoli dwar Kreditu ta’ Taxxa (Spejjeż ta’ Terapija provduta lil Tfal b’Diżabilità) Open official source

(1) The title of these rules is the Tax Credit (Costs of

Therapy Provided to Children with Disability) (Amendment) Rules,

2023 and these rules shall be read and construed as one with the Tax

Credit (Costs of Therapy Provided to Children with Disability) Rules,

hereinafter referred to as "the principal rules".

(2) These rules shall apply with effect from the year of

assessment 2025.

Malta Government Gazette — Legal Notice 2023 296 · Gazzetta tal-Gvern ta’ Malta Nru. 21,166– 15.12.2023 — 296 tal-2023 - Regoli tal-2023 li jemendaw ir-Regoli dwar Kreditu ta’ Taxxa (Spejjeż ta’ Terapija provduta lil Tfal b’Diżabilità)

Reg. 2 Amends rule 3 of the principal rules. — 296 tal-2023 - Regoli tal-2023 li jemendaw ir-Regoli dwar Kreditu ta’ Taxxa (Spejjeż ta’ Terapija provduta lil Tfal b’Diżabilità) Open official source

In sub-rule (2) of rule 3 of the principal rules, the words

"two hundred euro (€200)" shall be substituted by the words "five

hundred euro (€500)".

€0.09

296 tal-2023 - Regoli tal-2023 li jemendaw ir-Regoli dwar Kreditu ta’ Taxxa (Spejjeż ta’ Terapija provduta lil Tfal b’Diżabilità)

Statutory Text (3 Articles)

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