| 21/11/2008 |
Bil-Malti
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| Board of Special Commissioners - Cases |
| Case no. 15/54 |
Decided: 28 July, 1954 |
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The word "relative" referred not only to strict "blood relatives" of taxpayer but also to the blood relatives of taxpayer's spouse - article 22(1)(c), now repealed, Income Tax Act
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Appellant claimed a deduction in respect of Lm105 he had expended to maintain his sister's family.
The Commissioner allowed only Lm60 in respect of appellant's sister, as her husband was not a relative in terms of article 22(1)(c) and the children were not orphaned of their father in terms of article 22(1)(b). Appellant maintained that the word "relative" included not only the blood relatives of appellant but also the blood relatives of his spouse.
The Board considered article 2(2) of the Act which provided that words and expressions used in the Act which are not known to the law of Malta but are known to the English law shall ... have the meaning assigned to them in the English law and be construed accordingly.
Although the word "relative" was known to Maltese law, U.K. practice had accepted a wider and moral liberal interpretation of the word. The Board upheld the appeal and ordered the Commissioner to allow a further deduction of Lm45.
The Commissioner appealed from this decision. The Court (case no.11) confirmed the Board decision and rejected the Commissioner's appeal.
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