Income tax act gibraltar

Income Tax Act 2010 Current Version

Last Update: 26 Mar 2024

Date: 31 Dec 2010

SUBSIDIARY LEGISLATION

Disabled Access to Property (Deductions) Rules 2020

Electric Vehicle Charger (Deductions) Rules 2018

Energy (Deductions) Rules 2015

Energy Performance (Deductions) Rules 2018

Form Of Covenants For Charities

High Executive Possessing Specialist Skills Rules 2008

Home Purchase (Deductions) Rules, 1989

Home Purchase (Special Deduction) Rules 2004

Income Tax (Allowances, Deductions And Exemptions) Rules, 1992

Income Tax (Construction Sub-Contractors) Regulations, 1994

Income Tax (Covenants) Notice 2004

Income Tax (Deduction For Maintenance Of Children) Rules, 1992

Income Tax (Dividend Tax Credit) Regulations 2018

Income Tax (Electronic P8 – Employer’s Annual Statement and Certificate) Notice 2022

Income Tax (Gift Aid) Rules 2006

Income Tax (Interest And Royalties) (Switzerland) Regulations 2006

Income Tax (International Tax Agreement Return) Notice 2021

Income Tax (P8 - Employers Annual Statement Declaration) Notice 2023

Income Tax (P8 – Employers Annual Statement Declaration) Notice 2021

Income Tax (Pay As You Earn) Regulations, 1989

Income Tax (Return of Summary Statement on Form P8) Notice (No. 2) 2020

Income Tax (Return Of Summary Statement On Form P8) Notice 2017

Income Tax (Return Of Summary Statement On Form P8) Notice 2018

Income Tax (Return of Summary Statement on Form P8) Notice 2024

Income Tax (Returns) Notice 2011

Income Tax (Tax Rulings) Rules 2018

Income Tax Act 2010 International Agreement (Spain) Notice 2021

Income Tax Act 2010 International Tax Agreement (United Kingdom) Notice 2020

International Agreements on Taxation Matters (Spain) Regulations 2021

Investment (Deductions) Rules, 1989

Notice Of Commencement

Notice of Designation

Notice of Designation

Notice of Designation

Qualifying (Category 2) Individuals Rules 2004

Qualifying (Category 3) Individuals Rules 2008

Qualifying (Category 4) Individuals Rules 2008

Rates Of Tax Rules, 1989

Tax Deductible Property Zone Designation Order 2003

Tax Dispute Resolution Regulations 2019

AMENDING LEGISLATION

Income Tax (Amendment) Act 2024

International Accounting Standards (Amendment etc.) (EU Exit) Regulations 2022

Income Tax (Amendment No.3) Act 2021

Notice Of Amendment Of Schedule 12 (Spain)

Income Tax (Amendment No.2) Act 2021

Income Tax Act 2010 (Amendment)(EU Exit) Regulations 2021

Income Tax Act 2010 (Amendment) (EU Exit) Regulations 2020

International Tax Compliance (Amendment) Regulations 2020

Income Tax Act 2010 (Amendment) Regulations 2020

Notice Of Amendment Of Schedule 12 (United Kingdom)

Income Tax (Amendment) Act 2020

Income Tax (Amendment) Regulations 2020

Income Tax (Amendment No. 2) Regulations 2020

Income Tax (Amendment No. 3) Regulations 2020

Income Tax (Amendment) Regulations 2019

Income Tax Act 2010 (Amendment No. 3) Regulations 2018

Income Tax (Amendment) Regulations 2018

Income Tax (Amendment) Regulations 2018

Income Tax Act 2010 (Amendment No. 2) Regulations 2017

Income Tax Act 2010 (Amendment) Regulations 2017

Income Tax (Amendment) Act 2017

Income Tax Act 2010 (Amendment) Regulations 2016

International Co-Operation (Improvement Of International Tax Compliance) Regulations 2016

International Co-Operation (Improvement Of International Tax Compliance) Regulations 2015

Income Tax Act 2010 (Amendment) Regulations 2015

Income Tax (Amendment) Act 2015

Income Tax (Amendment) Act 2014

Income Tax (Amendment) Act 2013

Income Tax Act 2010 (Amendment No. 2) Regulations 2013

Income Tax (Amendment) Regulations 2013

Income Tax Act 2010 (Amendment) Regulations 2013

Income Tax Act 2010 (Amendment) Regulations 2012

Income Tax (Amendment) (No. 2) Act 2012

Income Tax (Amendment) Act 2012

Income Tax (Amendment) Act 2011

THIS ITEM MODIFIES THE FOLLOWING LEGISLATION

Income Tax Act

REPEALED LEGISLATION

Income Tax (Deduction Of Approved Expenditure On Premises In Tax Deductible Property Zone) Rules 2010

Income Tax (Return of Summary Statement on Form P8) Notice 2020

Notice Of Designation

Notice Of Designation

Notice Of Designation

Notice Of Designation

VERSION HISTORY
26 Mar 2024 01 Jul 2021 26 Feb 2021 09 Feb 2021 01 Jan 2021 10 Jul 2020 01 Jul 2020 07 May 2020 23 Mar 2020 01 Jan 2020 07 Feb 2019 01 Jan 2019 22 Nov 2018 25 Oct 2018 01 Jan 2018 05 Jun 2017 11 Apr 2017 01 Jan 2017 22 Dec 2016 01 Jul 2016 01 Jan 2016 31 Dec 2015 06 Aug 2015 01 Jul 2015 22 Jun 2015 10 Jul 2014 01 Jul 2014 01 Jan 2014 01 Jul 2013 01 Jan 2013 04 Oct 2012 01 Jul 2012 28 Jun 2012 05 May 2011 01 Jan 2011
Version: 07 Feb 2019
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