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MT · S.L. 123.175

Voluntary Occupational Pension (S.L. 123.175)

En vigueur13 articlesTexte vérifié le 24.10.2026

Sommaire

  1. Art. 1 Citation and commencement.
  2. Art. 2 Interpretation.
  3. Art. 3 Introductory.
  4. Art. 4 General conditions for qualifying employees. S.L. 123.126
  5. Art. 5 Contributions by a qualifying employer.
  6. Art. 6 Tax credit for a qualifying employee.
  7. Art. 7 Generalconditions for a qualifying scheme. Subsitituted by: L.N. 114 of 2019. Cap. 514.
  8. Art. 8 Payments received from a qualifying scheme.
  9. Art. 9 Tax deductibility for the qualifying employer.
  10. Art. 10 Notification to the Commissioner by the licence holder.
  11. Art. 11 Information provided to the Commissioner. S.L. 372.14
  12. Art. 12 Social Security contributions. Cap. 318.
  13. Art. 13 Tax avoidance. Cap. 372