Fringe Benefits Rules (S.L. 123.55)

Inhalt

1. Art. 1 Title.
2. Art. 2 Definitions.
3. Art. 3 Circumstances in which a benefit is deemed to be provided by reason of an employment or office.
4. Art. 3A Benefit arising by reason of an employment or office.
5. Art. 4 Benefit provided by an associated company or to a member of the family.
6. Art. 5 Value of benefits.
7. Art. 6 Market price.
8. Art. 7 Period during which a benefit is deemed to be provided.
9. PART B
10. Art. 8 Definitions of terms used in this Part.
11. Art. 9 Private use of a vehicle.
12. Art. 10 Annual value of the private use of a vehicle.
13. Art. 11 Vehicle use value.
14. Art. 12 Maintenance value.
15. Art. 13 Fuel value.
16. Art. 14 Private use percentage.
17. Art. 15 Vehicle value.
18. Art. 16 Annual value of the private use of van.
19. Art. 17 Vehicle allowance.
20. Art. 18 Value of vehicle allowance.
21. PART C
22. Art. 19 Definitions of terms used in this Part.
23. Art. 20 Private use of property.
24. Art. 21 Private use of property.
25. Art. 22 Accommodation not constituting private use of property.
26. Art. 23 Accommodation not constituting a benefit by reason of an employment or office.
27. Art. 24 Annual value of the private use of property.
28. PART D
29. Art. 25 Definition of "in- house benefit reduction".
30. Art. 26 Beneficial loan arrangements.
31. Art. 27 Annual value of beneficial loan arrangements.
32. Art. 28 Free or discounted meals.
33. Art. 29 Value of free or discounted meals.
34. Art. 30 Free or discounted airline or sea transport tickets.
35. Art. 31 Value of free or discounted airline or sea transport tickets.
36. Art. 32 Free or discounted transferofproperty and provision of services.
37. Art. 33 Value of free or discounted transfer of property and provision of services.
38. Art. 34 Value and cost of property and services.
39. Art. 35 Applicabilityofthe Act to transfers of property.
40. Art. 36 Share option scheme benefit.
41. Art. 37 Value of share option scheme benefit.
42. Art. 38 Gains on the assignment or reduction of option or on the transfer of shares acquired under a share option scheme.
43. Art. 39 Payment or reimbursement of expenses incurred for private purposes.
44. Art. 40 Business travel.
45. Art. 41 Travel between Malta and Gozo.
46. Art. 42 Business related training.
47. Art. 43 Insurance for business purposes.
48. Art. 44 Organised transport.
49. Art. 45 Other benefits.
50. PART E - MISCELLANEOUS
51. Art. 46 Right to claim deductions.
52. Art. 47 Guidelines.
53. Art. 48 Records and returns.