S.L. 123.198 Art. 7The tax on the income that corresponds to the final tax portion.

(1) The deduction allowable against the final tax portion is the amount obtained by multiplying the total deductions allowable in terms of rule 4 by one-hundred thousand (100,000) and dividing the result by the full consideration.

(2) The tax on the final tax portion, after the deduction mentioned in sub-rule(1), shall be charged at the rate of fifteen euro cents (€0.15) for every euro or part thereof.

(3) The provisions of sub-rules (2), (3) and (4) of rule 5 shall apply to the tax chargeable under this rule in the same manner as they apply to the tax on an assignment mentioned in rule 5(1).