Industry) (Amendment) Rules, 2024

L.N. 323 of 2024

INCOME TAX ACT

(CAP. 123)

Deductions and Tax Credits (Relevant Qualifications For

Industry) (Amendment) Rules, 2024

IN EXERCISE of the powers conferred by article 96 of the

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

following rules:-

The title of these rules is the Deductions and Tax Credits

(Relevant Qualifications for Industry) (Amendment) Rules, 2024 and

these rules shall be read and construed as one with the Deductions and

Tax Credits (Relevant Qualifications for Industry) Rules, hereinafter

referred as the "principal rules".

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

"after 31st December, 2024" shall be substituted by the words "after

31st December, 2025".

€0.09