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®osakeyhtio/aktiebolag¯, ®osuruskunta/andelslag¯,
®saastopankki/sparbank¯ et
®vakuutusyhuio/forsakringsbolag¯;

15. companies under Swedish law known as ®aktiebolag¯,
®bankakticbolag¯, ®forsakringsbolag¯;

16. companies under Czech law known ®akciova spolecnost¯,
®komanditni spolecnost¯, ®spolecnost s rucenim omezenym¯;

17. companies under Estonian law known as ®taisuhing¯,
usaldusuhing¯,®osauhing¯,aktsiaselts¯, ®tulundusuhistu¯;

18. companies under Latvian law known as ®akciju sabiedriba¯,
®sabietriba ar ierobezotu arbildibu¯;

19. companies incorporated under the law of Lithuania
®individualios (personalins) mons¯", ®tikrosios kins bendrijos¯,
®komaditins (pasitikjimo) kins bendrijos¯, "akcins bendrovs¯,
®udarosios akcins bendrovs¯, ®investicins bendrovs¯, ®valstybs
mons¯, ®savivaldybs mons¯, ®ems kio bendrovs¯, ®kooperatins
bendrovs (kooperatyvai)¯;
20. companies under Hungarian law known as ®kozkereseti
tarsasag¯, ®betteti tarsasag¯, ®kozoz vallat¯, ®korlatolt
felelossegu tarsasag¯, ®reszvenytarsasag¯, ®egyesules¯,
®szovetkezet¯;




59
The Income Tax Law, 2002, No.118(I)/2002
Free translation not legally vetted



21. companies under Maltese law known as ®Kumpaniji ta
Responsabilita Limitata¯, ®Sojetajiet en commandite li l-
kapital taghom maqsum fazzjonijiet¯;
22. companies under Polish law known as ®spolka akcyjna¯,
®spolka z ograniczon odpowiedzialnoci¯;
23. companies under Slovenian law known as ®delniska druzba¯,
®komanditna druzba¯, ®druzba z omejeno odgovornostjo¯;
24. companies under Slovak law known as ®Akciova spolocnost¯,
®Spolocnost s ruenim obmedzenym¯, ®Verejna obchodna
spolocnost¯, ®Komanditna spolocnost¯.




60
The Income Tax Law, 2002, No.118(I)/2002
Free translation not legally vetted


SECOND SCHEDULE

(Section 25)

SCALE OF RATES OF TAX PAYABLE


1. Subject to the provisions of paragraphs 2 and 3 of this Schedule the
rates of tax for individuals shall be as set out in the following table:

(a) For the year of assessment 2003:

Rate of tax
Chargeable income

On every pound up to ├ş9.000 nil

On every pound in excess of ├ş9.000- ├ş12.000 20 cent

On every pound in excess of ├ş12.000- ├ş 15.000 25 cent

On every pound in excess of ├ş 15.000 30 cent

(b) From the year of assessment 2004:

Rate of tax
Chargeable income

On every pound up to ├ş10.000 nil

On every pound in excess of ├ş10.000- ├ş15.000 20 cent

On every pound in excess of ├ş15.000- ├ş20.000 25 cent

On every pound in excess of ├ş20.000 30 cent

2. Companies, other than public corporate bodies, shall be liable to
corporation tax at ten per cent (10%) for each pound of chargeable
income.

3. Public corporate bodies shall be subject to corporation tax at the
rate of twenty five per cent (25%) for each pound of chargeable
income.

4. In the computation of the tax payable in respect of the years of
assessment 2003 and 2004, the chargeable income of a company or a
public corporate body which exceeds the amount of one million
pounds shall be subject to additional tax at the rate of five per cent
(5%) for each pound of chargeable income.




61
The Income Tax Law, 2002

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