Cap. 123 Art. 85Computation of income.

In computing the amount of the income for purposes of unilateral relief:

(a) no deduction shall be allowed in respect of tax paid and referred to in article 80(b) in respect of the income;

(b) where the income chargeable depends on the amount received in Malta the said amount shall be increased by the appropriate amount of the tax paid and referred to in article 80(b) in respect of the income;

(c) where the income includes a dividend and, in determining the amount of credit to be given under article 81, credit is given for tax which is not chargeable directly or by deduction under article 82, the amount of the income shall be increased by the amount of that credit.