Income Tax Act (Cap. 123), article 48A

48A. (1) Where a V AT registered person engages any individual for the carrying out of hand knitting, lace making, crochet and embroidery activities at home against a net remuneration in any one year preceding a year of assessment not exceeding five hundred euro (500 ) the tax due in respect of the income paid to any such outworker and the deductions that may b e made in respect thereof by the person engaging them shall be regulated in accordance with such rules as may be made under th is article: Provided that the w ork carried out by such outworkers shall in all cases be handmade and not machine-made. (2) The Minister may by order extend the provisions of sub- article (1) to the remuneratio n of such workers as may be prescribed in the Order under such conditions as may be set out in the said Order. 156 CAP. 123.] INCOME TAX Special provisions regarding certain income derived under article 4(1)(a) of the Act. Added by: II. 2002.51.