S.L. 372.10 Art. 4Applicability. Cap. 372. (A) (B) (C) (D) Trade: (E) (F) (G) (H) Bank/ Other (I) Rents: (J) M. P. (K) Other (L) Capital by: 425 of 2007. € € € € € € (ii) (iii) € € € (ii) (iii) € € € € € € € € € € (I) Rents (4 (J) M.P. (K) Other (L) Capital 1 ( ) After all account. (2) Separate 3 ( ) Different gross

Rules 2 and 3 shall apply to details of income contained in any return filed in accordance with article 10 of the Income Tax Management Act in respect of the year of assessment 1995 and subsequent years of assessment. FIRST SCHEDULE

(Rule 2) Details of Income declared for the purposes of article 10 of the Income Tax Management Act

Profession: Gross Earnings, Expenses Claimed, Net Profits/ Losses Vocation: Gross Earnings, Expenses Claimed, Net Profits, Losses Business: Gross Profit, Expenses Claimed, Net Profits/Losses Gross Takings, Expenses Claimed, Net Profits/Losses Employment: Gross Salary (including Overtime, Allowances, etc.) Pension: Gross Occupational and Social Security Pension Dividends: Gross Local and Foreign Dividends

Gross Local and Foreign Interests Interests: Gross and Net Rents Honoraria/ Gross Amount Allowances: Income: Gross Amount (including Commissions, Wife’s Income, etc.) Gains: Gross Earnings, Expenses Claimed, Net Profits/ Losses SECOND SCHEDULE Substituted L.N. (Rule 3)

Details of Income

(A) Profession Gross Earnings Expenses claimed Net Profit/Loss (1)

(B) Vocation Gross Earnings Expenses claimed 1 Net Profit/Loss ( )

2

(C) Business ( ) (i) Gross Profit € € Expenses claimed € € 1 Net Profit/Loss ( ) € €

2

(D) Trade ( ) (i) Gross Takings € € Expenses claimed € € 1 Net Profit/Loss ( ) € €

3

(E) Employment ( ) Gross Salary (including overtime, allowances, etc.)

(F) Pension Gross Occupational Pension Gross Social Security Pension

(G) Dividends Gross Local Dividends Gross Foreign Dividends

(H) Bank/Other Interests Gross Local Interests Gross Foreign Interests ) Gross Rents € Net Rents €

Honoraria/Allowances Gross Amount €

Income Gross Amount (including € Commissions, Wife’s Income, etc.)

Gains Gross Earnings € Expenses claimed € 1 Net Profit/Loss ( ) €

losses and capital allowances brought forward have been taken into columns show results for different lines of business/trade.

sources of whole-time and part-time employment are included in salary. Difference between gross and net rents represents ground rents, burthens and on loans.