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S.L. 123.55 · Fringe Benefits Rules (S.L. 123.55)

S.L. 123.55 Art. 42Business related training.

PART D

In KraftAmtlicher Text

For the purpose of rule 39(2)(e) -

(a) "business related training" means a training course undertaken by an employee that leads to the acquisition of knowledge or skills which are necessary for the performance of the duties under the relative employment or to an increased effectiveness in the performance of the employee’s present or prospective duties, but that does not necessarily lead to any formal qualification; and

(b) the costs of business related training are:

(i) the course and examination fees;

(ii) the cost of essential books and course material;

(iii) when the course is conducted in a place away from the employee’s usual place of work, the additional expenses incurred in travelling to and from that place;

(iv) if the course is held outside Malta the costs specified in rule 40(1)(a).