Income Tax Act (Cap. 123), article 80

80. Unilateral relief may be available in respect of a claim for relief of double taxation where tax under this Act is computed by reference to income which: (a) arises outside Malta; and (b) is subject to any tax of a similar character to that imposed under the Income Tax Acts under the laws of a territory outside Malta, including, in the case of a claim for relief to which article 82(a) and (b) applies, tax imposed under the Income Tax Acts. For the purposes of paragraph (b), a tax shall not be prevented from being of a similar character by reason only that it is payable under the law of a province, state or other part of a country, or is levied by or on behalf of a municipality or other local body. Relief by way of credit. Added by: XVII. 1994.32. Amended by: II. 2007.28; I. 2010.30.