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S.L. 123.81 · Tax Credit (Persons Returning To (S.L. 123.81)

S.L. 123.81 ст. 2Applicability.

ДействуетОфициальный текст

These rules apply in any one of the following cases:

(a) where a person, who has not attained the statutory retirement age and who returns to employment on or after the 1st January, 2008 after having been absent from any gainful occupation for at least five years immediately preceding the date of the said return to employment and whose name was not during the said time on the unemployment register (Parts 1 and 2) as established by Jobsplus and who has never been, prior to the date of the said return to employment, in receipt of a pension in view of past employment and who, moreover, had previously been in employment for at least twenty-four consecutive months; or

(b) where a woman has a child or children who is or are under sixteen years of age and returns to employment on or after the 1st January, 2008 after having been absent from any gainful occupation for at least five years immediately preceding the date of the said return; or

(c) where a woman has a child or children born on or after the 1st January, 2007 and continues in employment, or returns to employment on or after the 1st January, 2007.

История изменений
  • Amended by L.N. 316 of 2016