Income Tax Act (Cap. 123), article 14E

14E. Notwithstanding anything to the contrary contained in this Act, if an individual proves to t he satisfaction of the Commiss ioner that in the year preceding a year of assessment he has paid fee s in respect of his children who have n ot attained the age of sixtee n years, attending sports activities organised either by a person registered under the Sport Persons (Registration) Regulations or by the Kunsill Malti għa ll-Isport, he shall, for each child, be al lowed as a deduction against his income the lesser of these amounts - (a) the amount actually paid; (b) three hundred euro (€300): Provided that the deduction shall only be allowed if the payment and the details of the individual making the claim are confirmed by information provided by the registered person through the Kunsill Malti għall-Isport or by the Kunsill Malti għall- Isport as the case may be, in such format and content as determ ined by the Commissioner: P r o v i d e d f u r t h e r t h a t i n t h e case of attendance at regular sports activities organised by entities outside Malta, registra tion as aforesaid shall not be necessary and the claim for deduction sh all be made directly by the individual concerned in such format and content as determined by the Commissioner. Proof of payment of fees. Added by: I. 2010.19.