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

14F. If an individual proves to the satisfaction of the Commissioner that he has paid fees in respect of his studies at a recognised tertiary education in stitution, whether locally or a broad, he shall be allowed a deduction against his income in respect o f such fees in such manner and su bject to such conditions as may be prescribed. Fees for cultural activities. Added by: V . 2012.17. Amended by: XII. 2014.20; XII.2023.20. 14G .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 creative or cultural courses organised by institutions or persons licensed or accredited by the Malta Cou ncil for Culture and the Arts, he s hall, for each child, be allowed as a deduction against his income t he 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 licensed or accredited person or institution through the Malta Council for Culture and the Arts, in such format and content as determined by the Commissioner: Provided further that in the cas e of attendance at creative or cultural courses organised by en tities outside Malta, accredita tion as aforesaid shall not be necessa ry and the claim for deduction shall be made directly by the individual concerned in such format and content as determined by the Commissioner. INCOME TAX [CAP. 123. 103 School transport fees. Added by: XIII. 2015.49. 14H.* Repealed by Act XIII.2024 .11. Investment services companies. Added by: XVII. 1994.13. Amended by: II. 2003.11; II. 2004.10. Cap. 370.