Cap. 123 Art. 14ESports fees.

Notwithstanding anything to the contrary contained in this Act, if an individual proves to the satisfaction of the Commissioner that in the year preceding a year of assessment he has paid fees in respect of his children who have not attained the age of sixteen years, attending sports activities organised either by a person registered under the Sport Persons (Registration) Regulations or by the Kunsill Malti għall-Isport, he shall, for each child, be allowed as a deduction against his income the lesser of these amounts -

(a) the amount actually paid;

(b) three hundred euro (€300): Provided that the deduction shall only be allowed if the payment and the details of the individual making the claim are confirmed by information provided by the registered person through the Kunsill Malti għall-Isport or by the Kunsill Malti għall-Isport as the case may be, in such format and content as determined by the Commissioner: Provided further that in the case of attendance at regular sports activities organised by entities outside Malta, registration as aforesaid shall not be necessary and the claim for deduction shall be made directly by the individual concerned in such format and content as determined by the Commissioner.