sl_123.62
MT
MT
PRE-TRADING EXPENDITURE REGULATIONS
3 Articles / Provisions · Malta
Statutory Text (3 Articles)
Laws of Malta — Subsidiary Legislation 123.62 — PRE-TRADING EXPENDITURE REGULATIONS
PRE-TRADING EXPENDITURE
SUBSIDIARY LEGISLATION 123.62
PRE-TRADING EXPENDITURE REGULATIONS
19th April, 2002
LEGAL NOTICE 88 of 2002.
Laws of Malta — Subsidiary Legislation 123.62 — PRE-TRADING EXPENDITURE REGULATIONS
The title of these
regulations
is
the
Pre-Trading
Expenditure Regulations.
Laws of Malta — Subsidiary Legislation 123.62 — PRE-TRADING EXPENDITURE REGULATIONS
Reg. 2 Prescribed categories of expenditure. — PRE-TRADING EXPENDITURE REGULATIONS
Open official source
The following categories of expenditure are prescribed for
the purposes of the provisions of article 14(3) of the Income Tax
Act
(a) staff training
(b) salaries and, or wages
(c) advertising.