| 6/1/2009 |
Bil-Malti
HOME
SERVICES
HELP
SEARCH
|
| Board of Special Commissioners - Cases |
| Case No. 11/69 |
Decided: 16 September, 1969 |
   |
|
Pension Fund allowance - no distinction whether voluntary or not -article 22, Income Tax Act, since repealed
|
Appellant claimed that the payments made by him to the Pension Fund were a condition of his employment and that he had no choice in the matter as the only way in which he could avoid effecting the said payments would be to leave his employment. In the circumstance the whole amount paid ought to have been deducted by Revenue.
The Board held that the law does not make any distinction whether the contributions paid by taxpayer are voluntary or not. It only limits the maximum amount to be deducted from the income. A deduction of a larger sum is expressly prohibited by law irrespective of one's particular circumstances.
|
|
|
|
|