| 29/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 11 |
Decided on 28 March 1955 |
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Definition Of The Term "Relative".
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When personal deductions were granted under the I.T.A. for dependent relatives, the determination of the scope of the term "relative" was of major importance.
The Revenue wanted to restrict the term "relative" to mean kindred by blood. The taxpayer was requesting a deduction in respect of his brother-in-law who was only a relative by marriage. Both the Board of Special Commissioners and the Court of Appeal accepted the claim, pointing out that although practice in the past seemed to restrict the meaning of the term to relatives by blood, modern practice was to accept also relatives by affinity (i.e. by marriage) as falling within the term. This was also a dictionary definition of the term.
It was known that, in the United Kingdom, Revenue practice had been liberalised to include also relations by affinity within the term. (The Board also seemed to consider, perhaps going beyond the scope of the provision, that subsection (2) of the definitions section of the law was an indication that U.K. practice was to be followed in Malta). It was also pointed out that the basic Codes of Laws of Malta clearly contemplated both categories under the term: whether explicitly or implicitly.
BSC Case No: 15/54
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