INCOME TAX [ S.L.372.04 1
SUBSIDIARY LEGISLATION 372.04
INCOME TAX RULES
23rd September, 1994
 LEGAL NOTICE 133 of 1994.
Title.
Rules under 
Income Tax Act to 
apply.
Cap. 123.
Cap. 372.
2. The rules issued under article 94 of the Income Tax Act as
in force on the 22nd September, 1994, and any forms issued
thereunder, shall, in so far as applicable, be applied and used for
the purposes of and in connection with the Income Tax
Management Act, as if the same were issued under article 57 of the
Income Tax Management Act.
Limitation of 
scope.
Cap. 372.
3. Where rules are made for any specified matter under article
57 of the Income Tax Management Act, rule 2 shall cease to apply
to the matters governed by such rules.
