Republic of kiribati income tax (amendment) act 2009 (No. 2 of 2009) I assent, Beretitenti Assented: 8th May 2009 an act to amend the



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7. Amendment of section 25
Section 25 of the principal Act is amended by inserting the following subsection after subsection (3)—
"(4) No deduction shall be allowed for an outgoing, expense or loss to the extent incurred by a taxpayer in the production of employment income."
8. Amendment of Part VII heading
The heading for Part VII of the principal Act is amended by repealing "and Personal Deductions".
9. Amendment of section 46
Section 46 of the principal Act is amended—
(a) in subsection (2), by repealing "this Part or" where it twice appears; and
(b) by repealing subsections (3), (4) and (5).



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