Income Tax Act (Cap. 123)
Income Tax Act (Cap. 123), article 88
88. Unilateral relief shall not be available to a person unless
that person has proved to the satisfaction of the Commissioner that
the income referred to in th e provisions of article 80( a) has borne
tax under the provisions of article 80( b) and has proved the amount
of that tax.
206 CAP. 123.] INCOME TAX
Relief in respect of
Commonwealth
income tax.
Amended by:
XV . 1960.15;
V . 1964.6;
VIII. 1969.11;
XXVIII. 1972.7;
XXII. 1976.4;
XXVIII. 1978.29;
XXXVI. 1990.20.
Renumbered by:
XVII. 1994.2.
Amended by:
IX. 1999.14;
IV . 2011.24.
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.