34th Year
No. 30
1.
Legal Notice No. 4 of 1975
CONTENTS
Relief and Rehabilitation Temporary Surtax on Income Regulations.
RELIEF AND REHABILITATION TEMPORARY SURTAX ON INCOME REGULATIONS
LEGAL NOTICE No.
4 OF 1975 A
Page 113
Issuing Authority.
These Regulations are issued by the Minister of Finance Pursuant to authority vested in him by Article 7 of the Re lief and Rehabilitation Temporary Surtax on Income Pro clamation No. 24 of 1975, as amended (hereinafter referred to as the " Proclamation ").
Short Title.
These Regulations may be cited as the “ Relief and Re habilitation Temporary Surtax on Income Regulations No. 4/1975. ”
Exemptions.
No surtax shall be payable in respect of the following:
(1) allowances and payments granted for medical treat -ment ;
(2) allowances granted for uniform or other specialised industrial or similar working clothes ;
(3) group benefits such as food and lodging provided in inesses, canteens and camps and transportation to and from work ;
(4) transporation and removal expenses on first employ ment and changes of place of employment ;
(5) contributions made to pension fund and provident
fund by the employer ;