| 6/1/2009 |
Bil-Malti
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| Board of Special Commissioners - Cases |
| Case No. 5/68 |
Decided: 16 April, 1969 |
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Incentives to new residents - strict interpretation of tax laws - article 22, Income Tax Act, since repealed
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In 1964 the Income Tax Act granted additional relief to new residents consisting of a further personal deduction of 500 pounds and a flat tax rate of 6 penny in the pound.
The relief was subject to various conditions including "(c) that during that year he has received in the Island an amount of income of not less than 800 pounds" The words "received in the Island" were defined as meaning "the excess of the amount of income arising outside the Island and received in the Island over any sum transferred out of Malta." It resulted that appellant had received 1175 pounds in income and 2500 pounds in capital. However appellant had remitted out of Malta the sum of 2500 pounds having failed to acquire a building permit. According to Revenue she had, in the circumstances, lost her claim for the benefits because the income received did not exceed the sum retransferred outside Malta.
The Board, quoting Konstam, held that "in a taxing Act one has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used (Rowlatt J, Cape Brandy Syndicate vs Inland Revenue (1921)." It does not make any difference that the sum remitted out of Malta was capital and not income, because the law refers to "any sum" and these words include both.
An appeal was entered before the Court from this decision (see case no. 78).
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