Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 36
36. Where an election under the p rovisions of article 35 has
been made, a recipient shall, s ubject to the provisions of arti cle 12
of the Income Tax Management Act , declare the investment income
to which the election relates on his tax return for the relevan t year
of assessment and where a declaration is made as aforesaid any tax
due shall be determined as if the investment income provisions had
not been enacted.
Tax withheld under
article 33(1).
Added by:
XVII. 1994.16.
Substituted by:
II. 2002.49;
V . 2012.20;
XII. 2014.22.
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.