S.L. 123.180 Art. 3Claim for a tax credit. 

(1) Subject to the other provisions of these rules, an individual who is in possession of a relevant qualification and who derives income from a whole-time employment and performs his services wholly or mainly in Malta may claim a tax credit to be determined in accordance with these rules.

(2) A claim for a tax credit under these rules shall be made for the year or each year of assessment for which that credit is due on such form and in such manner as the Commissioner and, or the Corporation may determine. The individual making the claim shall provide the details mentioned below together with any other information that may be requested in the said form:

(a) the description of the qualification that has been awarded;

(b) the name of the educational establishment that awarded it;

(c) the date of the commencement and the date of the successful completion of the course or programme of studies in question.

(3) The Commissioner and, or the Corporation may request the person who claims the tax credit to produce confirmation in writing by the educational establishment that conducted the course or programme of studies in question of the information referred to in sub-

rule (2) and to produce confirmation in writing by the relevant authority that the qualification is or has been recognised as equivalent to a Level 7 or a Level 8 qualification under the Malta Qualifications

Framework in terms of the Education Act or the Mutual Recognition of Qualifications Act.