S.L. 123.149 Art. 3Deduction.

(1) Any individual to whom rule 2 applies and who is chargeable to tax at the rates specified in article 56(1)(b)(i) of the

Act shall be allowed as a deduction against his income from employment, an amount determined by deducting twelve thousand euro (€12,000) from the said income.

(2) Repealed by Legal Notice 358 of 2024.

* Vide rule 1(2) of Legal Notice 279 of 2025. †Vide rule 1(2) of Legal Notice 106 of 2026.