ACT No. XV U of 1990 AN ACTfO om~lId Ih~ Dwrh alld DollatiOll Duty AqCap. 219 .

I assent.

CEr~SU T ABON!:!

(L .S.)

Preside nt

18th May. 1990

ACT No. XV U of 1990

AN ACTfO om~lId Ih~ Dwrh alld DollatiOll Duty AqCap. 219 .

BE IT EN ACTED by the President. by and with the advice and

consent o f the House of Representatives, in this present Parliament

assembled. and by the authority of the ume. as follows:-

I. (1) This Act may be cited as the Death and Donation Duty

(Amendment) Act. 1990, and shall be read and construed as one with

the Dealh and Donation Duly Act . he reinaft er referred to as Mthe

principal Act".

(2) This Act shall be de.c:med to have come into force o n the

1st da y of January, 1990.

Minnurih wara s-subarlikolu (I) ta ' I-artikolu 9 la' I-All Emtnd ....

prinCipa li. ghand u jidhol dan is-subartikolu gdid 1i gei

M(lA) (a) 8 'dak koUu li jinsab fkull d ispotizz;oni ohra la'

dan I-An , ii da salv kif provdut (,dan I-artiko lu . fiI-likwidazzjoni la '

laxxa li ghandha ligi imposta skond dan I-A ll. ma jitlehidx kont ta '

I-ewwel scbal clef lira ta l-valur nett ta ' dor ta' abit azzioni, li Ikun

rcsidenza ordinaria tal-persuna li minnha jinholoq il-trasferiment

(i) f"kull tTasferiment laxxnbbli causa morris tal·

proprje tit Jew ta' I·ui:ufrull Jew ta' kull jedd reali dwar id -dar

ta ' abitazzjon i msc mmija ;

(ii) fiI-konsolidazzjo ni cuusa mQT1is la ' I-utufruu man-

nuda proprifflll la' dik id-4ar la' abit azzjoni kif imsemmi flS-

subparagrafu (i) la ' dan il-paragrafu

Itda mela dik id-dar la' abi laujoni m. Ikunl( ko llha

kemm hi proprjclll jcw b'mod ichor miimuma mill-persuna li

minnha jinholoq it-trasferiment ta:uabbli , l-ammonll.l -valur

I; ma ghandux jillicflcd qies lieghu ghandu jkun dak I-ammonl

Ii hu proponjonali glial L.m7,OOO jew il -val ur lad-dar ta'

abilazzjoni (skond liema jkun I-i nq as) daqs il -proporzjon las-

schcm tal-proprjclll jcw kuH lilOlu ichor li bih id-dar \3'

abilazzjoni thn qeghda tinumm minn di k il-persuna Ikun

gJlaI1-ammonl koltu,

(b) Gh.lI-finijiet ta' dan is-subarlikolu "dar la'

abilazzjoni ghandha l-islCSS tifsir bhal dak moghti lilha fl-

H

~_ 153_ O rdinanza li Tnehhi I-Konlrolllad-Dja r, itda rna lin klu dix it-tieni

residenza jew d.r lal-vill e~al urll ,

(~) Meta dwar id-dar ta' .bitazzjoni li ghaliha jirreferi

dan is-subartikolu, ik un ingh.la helsie n ukol1 rnil-Tuu tal-Mew!

u lad-Oonazzjoni skond I-art ikolu 6 ta' I-All ta' 1-1988 biex ihajjar

",,1O(VlII Persu ni jsiru Sid Darhom, il-hclsien mogl'lli bis-s.ahha la' dan is-

lI'H988. subanikolu u bis-sahl'la ta' I-imscmmi arlikolu 6 ta ' I-irnscmmi Act,

ma ghandux jinghadd nimkien, i:!da I-persuna li mod idlo r kienel

Ikun suggclla ghall-h las lal-Iaxxa gl'landu jkollhQ d-dtitt li tagh!el

il-l'IeIsien li jkun ta' I-akbar vantagt ghaliha.

M,

J, Id-dispotiujonijiet ta' dan I-All ghandhom japplikaw glial

trasferimenti taxxabbli li graw fl ·1 ta' Jannar, 1990 jcw wara.

Mghoddi mill-Kamra tad-Deputal; flli-Sedu ta Nru . 371 lal-15 ta' Mejju, 1990.

L,o,WRENCE G ONZI

Spt (lktf

P. Musc"T TERRIB ILE

Skriwln lal-Ktunra lad-DtpUlari

Immediately afte r subsection (I) of section 9 of the pri ncipal

Act. there shall be inserted the following ne ..... subsection

~(IA) (a) Notwithstanding any ot her provision of this Act ,

but save as provided in thi s sectio n. in assessing the duty chargeable

under this Act. no account shall be taken of the fi rst seven thousand

Maltese liri of Ihe nel value of a dwelling house, being an ordinary

residence of the pe rson from whom the chargeable tra nsmission

originates, in

(i) any transmissio n C/lusa mortis of the ownership or

usufruct o r of any real right ove r the said dwelling house;

<ii) the conlKllidalion causa mOrlis of the usufruct with

the nuda proprieuu of any such dweUing house as is referred to

in subpa ragraph (i) of this paragraph

Provided that whe re such dwelli ng house is not fully

owned or othenvise held by the person from whom the

chargeable transmission originates, the amount of the value

tha t shall not be taken in to account shall be such amount as is

proportionate to Lm7,OOO or the value of the dwelling house

(whkhever is the less) as Ihe proponion of the share of the

owne rship or other title under which the dwelling house is held

by such person is \0 the whole .

(b) For the purposes o f Ihis subsection Md wcll;"g house "

has Ihe same meaning as is assigned 10 il in the HOllsing

Cap. 1S3. (Decontrol) Ordinance , but does not indude a seco nd or summer

residence.

(c) Where in respect of the dwelling house 10 whicb this

subsection refers, relief from Deat h and Donat ion DUI), has aJm

been gn.nled in te rms of section 6 of the Home Ownership

AcIlOCvm(EnCQuragement) Act. 1988, the relief granted under this

subsection and under th e s.aid sectio Jl6ofthe sa id Act, shall nO! be

compounded , but the person othe rwi se lia ble to pay duty shall have

the right toopt for the relief which is more adva ntageous to him .··.

The provisions of this Act shall apply to chargeable

traru;miSl;ionsoccurring on o r .fter the 1st J anuary, 1990.

Passed by the House of Represen tatives al Silting No. 371 of the 15th May. 1990.

LA WIU ?'NCIO GON Z I

Spellker

P . MUSCAT TEIlllm lLE

Clerk 10 Ihe Ho~of Rep,esenta/j~'tS

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