S.L. 123.162 Art. 3Deduction for donations.

(1) Where a company makes a cash donation of not less than two thousand euro (€2000) to the Malta Community Chest

Fund, such donation may be claimed as a deduction against its income for the relative year of assessment, provided that a relevant signed certificate in respect of such donation has been issued by the secretary of the Malta Community Chest Fund and is attached to and submitted together with the income tax return for the year.

(2) The certificate referred to in sub-rule (1) shall show the date of the donation, the name and company registration number of the donor and the value of the donation.

(3) The deduction as aforesaid shall only be allowed where the Malta Community Chest Fund has forwarded the details of all qualifying donations to the Commissioner by the 30th June of the year following that in which the donations were made.