Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 39
39. Where the presumption referr ed to in article 38 applies:
(a) a recipient who is an individual shall not be obliged to
disclose the existence of the investment income in any
return made pursuant to the provisions of this Act, and
(b) no person shall be charged to further tax in respect of
the investment income under this Act.
Extent of payor’s
liability.
Added by:
XVII. 1994.16.
Substituted by:
II. 2003.18;
Amended by:
II. 2005.9;
II. 2007.12.
Cap. 372.
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.