S.L. 123.182 Art. 1Citation and commencement.

(1) The title of these rules is the Qualifying

Employment in Maritime Activities and the Servicing of Offshore Oil and Gas Industry Activities (Personal Tax) Rules.

(2) These rules shall be deemed to have come into force as from the year of assessment 2017 as regards eligible offices in the Servicing of the Offshore Oil and Gas and ancillary services industry and as from the year of assessment 2018 as regards eligible offices in Maritime Activities.