PART-TIME (FORMS OF SELF-EMPLOYED) _g S.L.123.41 1
SUBSIDIARY LEGISLATION 123.41
PART-TIME (FORMS OF SELF-EMPLOYED) RULES
1st January, 1996
LEGAL NOTICE 186 of 1996. 
Title.
Employed) Rules.
Described for 
statement of 
accounts.
Cap. 372.
2. The statement of accounts indicating the taxable net profits
for the relevant year which shall accompany a payment to be made
by a self-employed person, which shall be given by an individual in
terms of article 42(3A)( a )(iii) of the Income Tax Management Act,
shall be according to the Form TA 22 in the Schedule to these
Rules.
Interpretation.
Cap. 123.
3. For the purposes of rule 2, the term ''self-employed'' means
a person who is performing part-time work in terms of article
90A(1) of the Income Tax Act and whose gains or profits from such
trade, business, profession or vocation fall under the provisions of
article 4(1)( a ).
2 _g S.L.123.41 PART-TIME (FORMS OF SELF-EMPLOYED)
SCHEDULE
(Rule 2)
