TAX REBATE FOR CHRONIC ILLNESSES g S.L.123.28 1
SUBSIDIARY LEGISLATION 123.28
TAX REBATE FOR CHRONIC ILLNESSES RULES
25th January, 1994
LEGAL NOTICE 7 of 1994. 
Title.
Rules.
Interpretation.
Cap. 123.
2. In these Rules, "the Act" means the Income Tax Act. 
Schedule of 
chronic illnesses.
3. The prescribed chronic illnesses in respect of which a tax
rebate shall be granted under article 57(12) of the Act shall be the
illnesses listed in the Schedule A to these Rules.
Method of claim.
shall be made in the form in Schedule B to these Rules.
( b ) There shall be printed a copy of Schedule A to these
Rules at the back of the Forms in Schedule B.
( c ) Copies of the Form in Schedule B shall be made
available free of charge by the Commissioner of Inland
Revenue.
( d ) No claim shall be considered unless:
(i) it is made on a Form issued by the
Commissioner;
(ii) the relationship between claimant and the
individual in respect of whom a claim is made is
clearly set out in the Form; and
(iii) a separate Form is used for each individual in
respect of whom a claim is made.
Certification of 
claim.
5.  The certificate in the Form in Schedule B to these Rules
shall be signed by a medical practitioner authorised to exercise his
profession in Malta:
Provided that the claim for a chronic illness deduction or
for a tax rebate made under the provisions of these Rules, in respect
of an individual who completed sixty years of age in any year
preceding a particular year of assessment shall be deemed to be
also a claim for a tax rebate in respect of subsequent years of
assessment.
2 g S.L.123.28 TAX REBATE FOR CHRONIC ILLNESSES
SCHEDULE A 
(Rules 2 and 4)
TAX REBATE FOR CHRONIC ILLNESSES g S.L.123.28 3
SCHEDULE B
(Rules 4 and 5)
