PRE-TRADING EXPENDITURE ġ S.L.123.62 1
SUBSIDIARY LEGISLATION 123.62
PRE-TRADING EXPENDITURE REGULATIONS
19th April, 2002
LEGAL NOTICE 88 of 2002. 
Title.
Expenditure Regulations.
Prescribed 
categories of 
expenditure.
Cap. 123.
2. The following categories of expenditure are prescribed for
the purposes of the provisions of article 14(3) of the Income Tax
Act:
( a ) staff training
( b ) salaries and, or wages
( c ) advertising.
