S.L. 123.39 Art. 4Part-time trade, etc.

Where income from part-time work falls to be charged under article 4(1)(a) of the Act, the provisions of article 90A of the

Act shall apply only where the individual -

(a) has registered the part-time work with Jobsplus;

(b) does not engage more than two employees (and such employees shall be on a part-time basis) in the part-time activity he carries out;

(c) keeps proper books of accounts as provided for in article 19 of the Income Tax Management Act;

(d) performs such work for a company, organisation, enterprise or entity other than that with which he is employed on full-time basis; and

(e) is registered for value added tax purposes, unless the economic activity engaged in is one in respect of which such registration is not required or the individual is exempt from registration under the Value Added Tax Act.