Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 27C
27C. The trustee of a trust shall be answerable for doing all
matters and things required to be done under the Income Tax Act s
for the purposes of the determination, assessment and payment o f
tax in connection with the income attributable to a trust. Wher e two
or more persons act in the capacity of trustees of the same tru st,
they shall be jointly and severally so answerable.
Trusts treated as
companies.
Added by:
XIII. 2004.52.
Amended by:
II. 2007.9;
IV . 2011.1;
VII.2022.23.
Cap. 331.
Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.