Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 37
37. Where any tax has been withheld under article 33(1), such
tax shall not be available as a credit against the recipient’s tax
liability or for a refund, as the case may be, for the relevant year of
assessment.
Presumption of
deduction.
Added by:
XVII. 1994.16.
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.