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MT · S.L. 123.7

Income Tax (Deductions) Rules (S.L. 123.7)

In force6 articlesText checked on 24 Oct 2026

Contents

  1. Art. 1 Title.
  2. Art. 2 Interpretation.
  3. Art. 3 Deductions in respect of vehicles.
  4. Art. 4 Deductions in respect of emoluments.
  5. Art. 5 Claims for deductions by beneficiaries of fringe benefits. S.L.123.55
  6. Art. 6 Deductions in respect of expenditure of a capital nature on intellectual property or any intellectual property rights.