LN 195 of 2016 - Deductions and Tax Credits (Relevant Qualifications for Industry) (Amendment) Rules, 2016
As from first (1st) January 2016, the required documents referred to in the rules relating to tax credits given to students who after following a relevant course successfully completes that course have been amended as follows:
Malta Enterprise shall not issue the letter of approval in respect of a course of studies that:
a. had already been terminated at the time of application; or
b. was commenced more than twelve months before the date of the application and where such application reached the Corporation by the 31st December, 2015; or
c. commences after the 31st December 2020.
Provided also that the provision of paragraph (a) of the previous proviso shall only be applicable for relevant courses commenced by not later than 31st December 2013.
Provided further that with effect from the 1st January 2016, the Corporation shall not issue the letter of approval in respect of an application that reaches the Corporation after one (1) year from the commencement of the relevant course or after the last day of the calendar year in which the relevant qualification is obtained.