| 6/1/2009 |
Bil-Malti
HOME
SERVICES
HELP
SEARCH
|
| Board of Special Commissioners - Cases |
| Case No. 7/70 |
Decided: 7 October, 1970 |
   |
|
Personal deductions to a taxpayer maintaining a child who, though over twenty-one years old, is still receiving instruction at an educational establishment, may only be allowed if such instruction was on full-time basis - article 22, Income Tax Act, since repealed
|
Appellant's son, though over twenty-one years of age, was said to be still undergoing a course for Radio Officers at the Institute of Nautical Education and Research. In the meantime he was also attending classes at St Joseph Technical School as a student and apprentice in the same course. His father, in the circumstances, maintained that contrary to Revenue's decision he qualified for the maintenance allowance.
The Board established, in the first instance, that during the particular basis year appellant's son was only attending evening classes at the Institute of Nautical Education and Research. The law provides that the child must be "receiving full time instruction at any University, College or other educational establishment or was serving an apprenticeship with a view to qualifying in a trade or profession ..." It is an established principle that, in the case of fiscal legislation, once the wording is clear and unambiguous it must be interpreted literally and is not subject to interpretation. Even though the child was unemployed and devoted all his time to his studies, the fact remained that evening classes do not constitute full time instruction at an educational establishment.
|
|
|
|
|