Income Tax Act (Cap. 123), article 52B

52B. (1) The Minister responsible for Finance may by regulations under this article make provision implementing and giving effect to any Directive of the European Union (hereinafter in this article referred to as "E.U . Directive") relating to any m atter which affects the oper ation of the Income Tax Acts or to enable the better operation of any regulation of the European Union (hereinafter in this article ref erred to as "E.U. Regulations") and may by such regulations provide anything that may be required t o be provided for by such E.U. Directive or E.U. Regulation. INCOME TAX [CAP. 123. 165 (2) Any regulations made under this article shall make reference to the relevant E.U. D irective or E.U. Regulation and shall have effect if in conformity therewith notwithstanding anything to the contrary contained in the Income Tax Acts or any other enactment rela ting to this matter. PART VI PERSONAL DEDUCTIONS Resident individual. Amended by: VI.1953.3; V .1964.2; VIII.1969.6; XXXV .1972.6; X.1973.4; XLIX.1974.6; XLII.1975.7; XXII.1976.4; XXIV .1976.4; XXVI.1977.11; XXVIII.1978.13; XXI.1980.7; IX.1981.6; XL.1981.3; IX.1983.7; XIII.1983.5; XIV .1984.5; VIII.1987.5; XXXI.1988.5. Substituted by: XXVI.1990.11. Amended by: XVIII.1993.6. Renumbered by: XVII. 1994.2. Amended by: XVII.1994.21.