ACT No. VIII of 1988 AN ACT furth~r IQ (Jm~fld Ilrt Deollr "nd DQfllII;OlJ DlIly ACI. / 973.

I assent.

(L S.,

PAU L X UEREH

Acting Presiden t

15th Ma rch . 1988

ACT No. VIII of 1988

AN ACT furth~r IQ (Jm~fld Ilrt Deollr "nd DQfllII;OlJ DlIly ACI. / 973.

BE IT ENAC I EO by th e President, by and wit h th e advice ,md

conse nt of the House of Represe ntatives. in thi s prese nt Parli ame nt

assembled. and by th e aut hori ty of the same . as fo11ow5:-

(I) This Act may be ci ted 3.5 the Death and Dona tion Duty

(Amendme nt) ACl. 19S8. and shall be read and construed as one with

the Death and Donat ion D uty Act. 1973 . herei nafler referred to 3.5 ··Ihe

principal Act"".

(2 ) T he provisions of this Act olher Ihan thi s~"l::Cl ion and sec·

lion 4. shall be deemed 10 ha ve come inla force o n the 1st Janua ry. 1988 .

in respect of chargeable transmissio ns happening 0 11 the death of a per-

son o n o r 3ftcr that date.

Im mediat ely after paragraph (f) of subseelion (I) of secti on 9 A .... nd ... n'

of th e principal Act. there shall be added the followi ng new paragraph

.. (g) any prope rt y. an d any right re l ~lins o r ann exed thereto.

otherwise li able 10 duty in accordance wi th section 7 of Ihis Act.

being property o r a right si tu ated outside Malta and dcvolving to

the sUlVivi ngspouse of the person from whom the chargea ble trans-

missio n originates wh ere suc h perso n is

an individual who has been granted a residence per·

(i)

mit under section 7 of the Immigra tion Act . 1970: or

(iil an individ ual born in Ma lta who. during the last

twenty-five years of his life . ha s resided ahroad for an aggre-

£3t<:: period of nOlless tha n twe nt y )"ears.~.

:>41

3, In p~ragra p h (a) of subseCl io n (2) of section 14 of t he principal

" .... oodmoo ... of

l«lion I ~

Act. for th e words "the first th ree thousand po unds there shall be

M

.,.

s ubst it uted the words - the first three thousand fiye hu nd red Maltese

pr'ndp.1 " ... .

li ri " .

"""""'"",.r

In paragraph (a) of subsection ( I) o f section 4 1 of Ihe pri ndpal

-"'C'"", ~ I

Act. for thc words " at l e~lst thirty ycars" the re shall be s ubstituted Ih e

,.t ,he-

word~ -n t leas t lw.:: nty ye31'l1",

r"""'''''\ 1\,.,

Passed by th.:: I-lo use of ReprcsenwlivcS31 Sil1 ing No, 79 of the 91h March. 1988.

JIMMY F "RIH; Glr\,

S/Hoka

P . M USC"T T £ RIt I DII. E

Aoilrg Cia!. ro Ih .. //OllSi" of R"pru .. llla/;"n.

lpubll!i.b' rrwI_DIparllmont .. · l-lntOJ1l1OUJ<I<ll - Ko"il)o - I'"u\rh.<h<d bj' tbo D<partm<nt of lnfunna,1O. _ Cm~U.

&0"",, .... ,

Mitbuy. n_'''ampon). Ill-&.= - Prl.,N Qf tiN

Prr.,rti~ /'ns,

Praz 2 c - Pria le