S.L. 372.27 Art. 5Interpretation of "individual". Cap. 123.

For the purposes of rule 3, the term "individual" means an individual who has not declared rental income derived from a tenement leased as a residence or garage during the relevant period in any return and exercises the option referred to in article 31D(6A) of the Income Tax Act. SCHEDULE A

(Rule 2)

Legal Notice 258 of 2020.

SCHEDULE B (Rule 3) Income Tax Act Letting of Residential Tenement (Forms) Rules (Undeclared rental income)

Form TA24A submitted by not later than the 30th June 2015, by individuals option referred to in sub-article (6A) of article 31D of the Income Tax provided in this form is in respect of the year ended 31st December 2012 or any seven years.

other description of property Gross rent received Name Street Council rental income declared: € Number of years comprised in the relevant period in respect of rental income is being declared: Taxable amount (Y = (a / b) x 2) € chargeable at 15% (Y x 15%) € Year Include index (1 to 16) of properties described above in Gross respect of which rent is declared 2005 2006 2007 2008 2009 2010 2011 2012 Total rental income declared €

Declaration to be signed by person exercising the option under article the Income Tax Act:

I declare that the information given above is true and correct. Income Tax Ref. No. Name Address Signature Date