Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 45
45. Any distribution made by a company after the 1st January,
1990 in respect of its profits for any year preceding the year of
assessment 1989 shall be considered as having not been distribu ted
in determining the amount of undistributed profits for the purp oses
of article 43.
Conversion of a
commercial
partnership.
Added by:
IX. 1999.14.
Substituted by:
XIX. 2010.58.
Amended by:
XIII. 2015.52.
Cap. 386.
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.