TAX REBATE FOR CHRONIC ILLNESSES RULES

TAX REBATE FOR CHRONIC ILLNESSES

SUBSIDIARY LEGISLATION 123.28

TAX REBATE FOR CHRONIC ILLNESSES RULES

25th January, 1994

LEGAL NOTICE 7 of 1994.

The title of these Rules is Tax Rebate for Chronic Illnesses

Rules.

(Rules 2 and 4)

TAX REBATE FOR CHRONIC ILLNESSES

In these Rules, "the Act" means the Income Tax Act.

(Rules 4 and 5)

The prescribed chronic illnesses in respect of which a tax

rebate shall be granted under article 57(12) of the Act shall be the

illnesses listed in the Schedule A to these Rules.

(a) A claim for a tax rebate in respect of the chronic illness

shall be made in the form in Schedule B to these Rules.

(b) There shall be printed a copy of Schedule A to these

Rules at the back of the Forms in Schedule B.

(c) Copies of the Form in Schedule B shall be made

available free of charge by the Commissioner of Inland

Revenue.

(d) No claim shall be considered unless

(i)

it is made on a Form issued by the

Commissioner;

(ii) the relationship between claimant and the

individual in respect of whom a claim is made is

clearly set out in the Form; and

(iii) a separate Form is used for each individual in

respect of whom a claim is made.

The certificate in the Form in Schedule B to these Rules

shall be signed by a medical practitioner authorised to exercise his

profession in Malta

Provided that the claim for a chronic illness deduction or

for a tax rebate made under the provisions of these Rules, in respect

of an individual who completed sixty years of age in any year

preceding a particular year of assessment shall be deemed to be

also a claim for a tax rebate in respect of subsequent years of

assessment.

TAX REBATE FOR CHRONIC ILLNESSES