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Income Tax Act (Cap. 123) Mergers, Divisions, Transfers Of Assets And Exchange Of Shares Regulations, 2003. (L.N. 238 Of 2003 )

INCOME TAX ACT (CAP. 123)
Mergers, Divisions, Transfers of Assets and Exchanges of Shares
Regulations, 2003
BY virtue of the powers conferred by articles 27A and 96 of the Income Tax Act, the Minister of Finance and Economic Affairs has made the following regulations>–

Citation and commencement.

1. (1) The title of these regulations is the Mergers, Divisions, Transfers of Assets and Exchanges of Shares Regulations, 2003.
2004.
(2) These regulations shall come into force on the 1st May,

Directive to have effect.

2. The Directive of 23rd July, 1990 adopted by the Council of the European Communities on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States (90#434#EEC) shall have effect in relation to the Income Tax Acts.

Ippubblikat mid-Dipartiment ta’ l-Informazzjoni (doi.gov.mt) — Valletta — Published by the Department of Information (doi.gov.mt) — Valletta

Mitbug[ fl-Istamperija tal-Gvern — Printed at the Government Printing Press

Prezz 2ç – Price 2c