Section 27J: Contribution to National COVID-19 Vaccination
This section is inserted by Act No 15 of 2021, section 38.
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
27J. Contribution to National COVID-19 Vaccination
Programme Fund
(1) Subject to this section, where an individual
has, during the income year ending 30 June 2021, made
a contribution to the National COVID-19 Vaccination
Programme Fund, he shall be entitled to a relief by way of a
deduction from his net income, after deducting any amount
under sections 27, 27D, 27DA and 27DB, of the amount
contributed or donated in that income year.
(2) Any unrelieved amount under subsection (1) for
an income year may be carried forward and deducted against
the net income of the 2 income years immediately following
that income year.
(g) –
(h) by inserting, after section 44C, the following new sections –
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Questions this section answers
- Can I get income tax relief for a contribution I made to the National COVID-19 Vaccination Programme Fund?