Malta Provides Overview of Recent Legislation Issued Under the Income Tax Acts

Malta's Commissioner for Revenue has published legislative update 4 for April 2023, providing an overview of recent legislation issued under the Income Tax Acts. These include:

• LN 40/2023 Group Deductions (Income Tax) (Amendment) Rules, 2023
• LN 48/2023 Pensions (Tax Exemption) (Amendment) Rules, 2023
• LN 49/2023 Tax Rebate (Pensioners) (Amendment) Rules, 2023
• LN 62/2023 Donations (Community Chest Fund) (Amendment) Rules,2023
• LN 70/2023 Tax Credit (Costs of Therapy provided to Child…