Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 50A
50A. Notwithstanding anything to the contrary contained in this
Act, where during the year immediately preceding the year of
assessment 2004 or during subsequent years of assessment a person
receives income subject to tax under the provisions of article
4(1)(d), insofar as it refers to income accrued during an earlier year
of assessment, such income shall be brought to charge to tax in the
year to which it refers:
Provided that any such income referring to any year of
assessment prior to the year of assessment 1999 shall be brought to
charge in the year of assessment 1999.
Tax avoidance.
Substituted by:
XXVIII. 1978.12.
Amended by:
XXXVI. 1990.10.
Renumbered by:
XVII. 1994.2.
Amended by:
XX. 1996.14;
I. 2010.26;
XXXIII. 2015.106.
XVIII.2021.19.
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.