Deductions And Tax Credits (S.L. 123.87)

Contents

1. Art. 1 Title.
2. Art. 2 Definitions.
3. Art. 3 Deduction and tax credit for qualifying wages and tuition expenditure. S.L. 123.82
4. Art. 4 Application to the Corporation.
5. Art. 5 Letter of approval by the Corporation.
6. Art. 6 Certification of completion of the course.
7. Art. 7 Allowable wages and tuition expenditure.
8. Art. 8 Calculation of deduction and tax credit. Cap. 325.
9. Art. 9 CouncilRegulation (EC) No 68/2001.
10. Art. 10 Tax credit for social security contributions paid in respect of qualified personnel. Cap. 318.
11. Art. 11 CouncilRegulation No 2204/2202.
12. Art. 12 Electronic tax return.
13. Art. 13 Submission of copy of tax return to the Corporation.
14. Art. 14 Monitoring by the Corporation. S.L. 325.06
15. Art. 15 Powers of the Commissioner. Cap. 123. Cap. 318.
16. Art. 16 Further conditions.
17. Art. 17 Reversal of tax credit.
18. Art. 18 Tax credit for an individual in respect of study costs.
19. Art. 19 Letter of approval by the Corporation.
20. Art. 20 Study costs.
21. Art. 21 Date from which the provision of these rules shall no longer be applicable.