MT · S.L. 123.83
Tax Credit (Back Office Operations) Rules (S.L. 123.83)
Sommaire
- Art. 1 Title.
- Art. 2 Definitions. Cap. 123. S.L. 325.06
- Art. 3 Tax credit in respect of allowable expenditure.
- Art. 4 Application to the Corporation. S.L. 325.06
- Art. 5 Approval of project.
- Art. 6 Determination of maximum qualifying expenditure.
- Art. 7 Letter of approval.
- Art. 8 Certification of completion by the company.
- Art. 9 Allowable expenditure.
- Art. 10 Employment condition.
- Art. 11 Certification of additional employees.
- Art. 12 Calculation of the tax credit. Cap. 325.
- Art. 13 Reversal or re- calculation of tax credit.
- Art. 14 Submission of copy of tax return to the Corporation.
- Art. 15 Monitoring by the Corporation. S.L. 325.06
- Art. 16 Powers of the Commissioner. Cap. 123. Cap. 318.
- Art. 17 Electronic tax return.
- Art. 18 Further conditions.
- Art. 19 Commission Regulation (EC) No 70/2001. Item of Expendit property) rule 2 Expendit machinery) in rule 2 property