ACT No. VI or 1991 AN A eT lO {l/llt " d lire D fU/1! and DOIHlI;OI, Dwy An Cap. 139.

I ~ssen l.

CENSU TABONE

{L.S.,

Preside nt

12th March. 1991

ACT No. VI or 1991

AN A eT lO {l/llt " d lire D fU/1! and DOIHlI;OI, Dwy An Cap. 139.

BE IT ENAC (ED by the Presi dent. by and with Ihe advtce and

censenl of the House of Represe nt atives. in this present Parl iame nt

assembled. and by Ihe au thori ty o f the same. as follows:-

I. (I ) This Act may be ci ted 3S the Dea th and Donation Dut y

(Am end me nt ) Act . 199 1. and shall be read a nd construed as o nc with

the: Death a nd Donation DUly A, I, he reinafter referred 10 as ~ Ihe

princip~l Act"".

(2)

The provisions of this Act shall be deemed 10 have come

into fo rce on 1st January. 1991 and shall apply 10 chargeable

lransmissio ns happenin g on o r after Ih a t date.

In the Arrangeme nt of Ac! of the principal Act. for the words

from "Second Schedule" up to and induding the words "by each

beneficiary." there shall be subSlilU ted the followi ng wo rds

"Second Schedule

Rates of duty chargeable. ".

J . In the pro \'iso to paragraph (c) ofsubseclio n ( 1) of ~ction 60f

the prinCi pal Act. (o r the wo rds .. twen ty liri o r less" there shall be

substituted the wo rd s "IWO hundred li d o r less" .

.~ction 9 of the principal Act shall be amended as follows

Fil-p rov iso li hc mm gha!l'paragrafu (/:) tas-subanikolu (1) la' 1-

anikolu 6 ta ' I-An printi pa li, mi nnok il- klic m ~gholtrin lira jew inqas"

ghandhom jidhlu l· kl iem ··mitejn lira je w inqas··.

(a) irnmedialCly a(ter paragra ph (g) in subsection (\)

thncof. there shall be 3ddcd the fo llo wing paragraph

M(h) foreign curre ncy accou nts held by non- residents with a

bank in Malta.": and

(b) im media tely afte r su bsection ( 1 A) thereof, there sha ll be

inse rt ed the following new subsection

'·(1 B) Not withsta ndi ng any other provision of this Act. but

save as provided in this section. in assessing the dUlY chargeable

un der thi s Act. no aCCount shall be ta ken of the val ue of the

usufruct bequeathed by the person from whom the. chargeab le

transmission origi nates in favour of his survivi ng spouse.·· .

Immediately after the proviso to subsection ( I) of section 11 of ... ......... ""'D' of

the principal Act there shall be added the following new proviso

·· Provided further tha t where it is proved to the sa tisfaction of

the Commissioner that du ty was paid or payable in respect of the

relative gift or that such gift was either exemp t from duty un der

se<:1ion 9 of this Act or free of duty under pa ragraph (d) of

subsection (2) of section 14 of this Act, the values refe rred to in

pa ragraphs (a) and (b) of the first proviso to this subsection sha ll be

abated by a deduction of ten pe r cent thereof in respect of every

ycar following tha t in which th c relative gift was tran smi tt ed ....

Sedion 13 of the princi pal Act shall be amended as follows

(a) subsections (2) and (3) thereof shall be substitu ted by the

follolO.·;ng

'·(2) Subjecl lo the provisions ofsubsectJons (3) and (4)

of thi s section, du ly shall be charged in res pect of each

chargeable transmission at the rates specified in the Second

Schedule to this Act. having rega rd 10 the du tiable ponion of

the chargeable value of the property and to the dcgrce of

rclatiOllship eKisting betwee n the person from whom the

chargea ble transmission originates and the person or persons

benefitting or dc emed to be nefi t thereund er, and to the

amount received by each such beneficiary.

(3) In assessi ng the duty chargeable under the Second

Schedule to this Act, where the beneficiaries of the person

from whom the chargeab le tra nsmission origina tes are -

(a) his spouse, descendants and asce ndants in the

direct line and their relative spo uses, or

(b) his brot hers or sisters and their descendan ts

and his unck s un d aunts. and their rela tive spouses. or

(c) other rela tives and strangers.

such duty shall be reckoned by the application of the rates

sped fied in th e said schedul e and multiplie d . in respect of the

beneficiaries specified in paragrup hs (a), (b) and (c) of Ihis

subsection respectively by one, one poi nt one fi ve and one

poin! fou r five. '·;

(b)

in Su bscClio n (4) thereof

(il fo r the wo rds " unde r Pan 11 orlne Second Sc hedule

10 Ih is Act" there shall be subsli1Uled th e words "unde r the

Seco nd Schedu le 10 this Act~ : and

pa ragraph (g) the reof shall be dclc!cd .

( ii)

Subsection (2) o f sa"lion 14 of the principa l Act sha ll be

a mended as follows

( a)

in paragraph (a) thereof, for .he words - the first three

th ousa nd five hundred Maltese lin" Ihe re shall be subslilulCd Ihe

wo rds "th e fi rst Five lho usand Ii Ti";

(b) in paragraph (c l the reof fo r th e words -lhe firs! onc

th o usa nd liTi " th e re shull be subs tituted the wo rds " lh e fi rst o nc

tho usand fh'c hu nd red liri"; and

•

(c ) in paragraph (d) th e reo f. fo r th e wo rds "t he first fi ve

hund red li n" the re s hall be su bst itu ted the wo rds "the fi rst one

M

tho usa nd liri .

Fl-artikolu 30 la· I-All prinCi pali. minnok il-kliem

1I:hur'· gliandhom jidhlu il-klie m ~si u xhur" .

Minnufih wara s-subartikolu (I ) ta ' I-a rlikolu 45 la- I-All E .... n<IIta·

prinCipaJi ghandu jiidied dan il-proviso gdid li gej

- Uda mcta I-pe r.;una li mewt ha lBghti lok ghat-lra.sferimenl

taxxabbli Ikun lahl l-eti'!. ta ' si ttax-il se na u ma jkollha ebda

proprjcttl kif imsem mija n-a rlikol u 7 ta' dan I-AIt, dik id-dcnu nzja

tista· ma tigix prete nl ata liJI-Kummissa rju kif imsemmi qabel.".

Sectio n 16 o f the principal Act sha ll be ame nded as foll ows

(a) in su bsection ( I) the reo f. im mediately afte r the wo rds "in

respect of such gift" the re shall be add ed th e words "or. as th e case

ma y be. by a percentage o f the a mou n! of s uch d uty equal to the

percen tage applied in respect o f the abatement of the val ue of such

gi ft under subsection ( I) o f secti o n II of this Act"; and

( b) ill subsection (2) the reof. for the wo rds Mthe value oft hc

p ro pert y co mprised in the gift " t he re sha ll be substitut ed the \\,'ords

"t he valu e. o r the abated value. o f the p ropeny comp rised in the

gi ft , as the case may be a nd as provided under subsectio n ( I) o f

M

section II of thi s Act

,

9 . In section 300fthe principal Act. fo r the words " fou r mon ths-

the re sha ll be substitut ed the wo rds "six monlh s·

M

•

10. Imme d iately afte r subsectio n (I) o f section45 of the princi pal

Act th e re sha ll be add ed the fo l~owin g ne w proviso

kProvided that wh e re the person whose deat h gives rise to the

chargc.lble transmissio n is be lo w the age of si xteen yea rs and does

nOt possess any pro perty as spec ifi ed in section 7 o f thi s Ac t. s llch

re turn need not be filed with the Commissione r as afo resaid .··.

In paragraph (b) of subsection (3) of sectio n SS o f the

11 ,

principal Act, fo r th e words "under Part 11 o f th e Second Schedul e to

this Ace the re sha ll be substituted the word s "under the Seco nd

Sc he dule to thi s Act",

Il. In subsections ( I) and (2}ofsection 56 of the p rinci pa l Act.

for th e wo rds Meigh teen months" tht:re shall be substit ute d in c ach case

the wo rds " twe lve months".

Fis-subartikoli (I) u (2) ta· I-artikolu 56 ta· I-All principali , E ..... ndo ta· .

, n 0 k I " - k" Jcm "tmmtax-

" J XII. h ar " k u " f eJn

b u g h an dh om JJ

"dh' u I.A"

' JJnsa

"

,

mm

rkull lr.ai: il-kliem " tnax-il xaha r".

13_ Minno k it-Ticni Sked a li tin sab ma ' I-All prinCipali, ghandu SaoIituUjoni

jidhol dan li ge;

A

Ilk)

··IT .T I F.N I S K.EOA

IArtikolu III

Nali ta ' tax.-li ghandha liti impo!lta

Pa rli li ghand ha ligi nlanala laj·valur

Rata la ' lana

uux abbli Otevu la minn kulJ benerltjarju

meta l·ammOnl taxxabbli ma jkunx

itjed mmn Lm2.5OO

si ll:! m.mija

mela ik un itjed mi on Lm2.5OO i7.da

Lm ISO b'tkda la' gh ax ra m·mija la'

mhux itjed mi nn Lm5.ooo

I-a mmon lli bihjettcdi I· Lm2.5OO

nlClaj kun iijed minn Lm5.oooitda

Lm400 b 'Zieda la' c rbatax m -miia la '

mhllx itied minn Lm 7.5OO

j·ammonlli bihje«"edi I- L015.000

met;ljkul! itjed minI! Lm7.SOO itdu

Lm 7SO b'zieda ta ' 101inlax m. miia la'

mhux itied millll Lm lO.ooo

I·ammonll i bihjcttcdi §· Lm7 .500

mela jkun i~jed minn LIlI 10.000 iMa

Lm 1.200 b'Zieda I:f lnej n U ghoxrin

mhux itjed min n Lm 15.000

m-miia ta' l·ammo nt li b ih jcttedi

I, Lm lO,OOO

lm2.3OO b'zicda ta' si ll a u ghoxri n fil·

mclD ikull itjed minn Lml 5,OOOi1:da

mhux itjed milln Lm20,OOO

miia la'l·ammonl li bih jette di

I· Lm I5,OOO

mcla ikull i.tied milln Lml'OJXDiMa

LmJ,600 b'zieda la' lmienja u gOOxrin

mhux itjed millll Lm3l),000

m. mija ta ' l·ammonl li bih jeCtedi

I· Lm20 ,OOO

mc lajkun i.tjed millll LmJOJXDitda

L016,400 b'iicda la' mejn U Ilc lin m·mija

mh ux itjed milln Lm40,OOO

l!t' l·ammontli bihjeUcdi

I· LmJO,OOO

mc la jkull i1:jed milln Lm40.000itda

Lm9 ,6OO b'tieda la' crbgha u Ilelill fil·

mhUll it ied minn lmSO.OOO

mija la · l·ammontli bih ietcedi

I· Lm4O,OOO

Lm 13 ,000 b 'tieda la' 5ill a U Ilelin m ·

me lajkUIl itjed min ll LmSO.OOOitd a

mhux itjed mill ll Lm60 ,OOO

miJa ta·l·a mmont li bih jcttedi

j·LmSO.OOO

A

IUI

P~rli li ghandha li ti nlaxxlll it lal· valu r

Ra tala ' t3xxa

laxxabbli riIXv ul a minn ku IIlx:n cficjarju

Lm 16,600 b'iieda w' Imienja u Ilel in fiI-

melajkun itjcd minn Lm60,OOOiida

mhux itjed minn LmSO,OOO

mija ta' l-ammont li bi h jettedi

s-Lm60,OOO

mctaj kun itjcd minn LmSO,OOOiida

Lm24, 200 b'zieda la- erbghin fiI· mija

mhux itjed minn Lm 100,000

la' l·ammont li bihjel'Cedi I·LmBO,OOO

mela jkun itjcd minn Lm 100,000 itd a

Lrn)2,200b'veda la' Ine;n u c rbghin

mhux itjed minn Lm ISO,CKXl

fil'mija la' I-ammont li bih jettedi

I-L mlOO,OOO

mClajkun itjcd minn Lm lSO,CKXl iroa

LmS3,200b-tieda la' crbgha u e rbghin

mhux itjed minn Lm200,OOO

fil-mija ta -I-ammonlli bih jettedi

J- LmlSO ,OOO

mCla jkun i1:jed minn Lm200,OOO iida

Lm7S,200 b'tieda la' si ua u e rbgh in

mhux itjed minn Lm300,OOO

fil'mija la'l'ammont li bih jettedi

I, Lm200,OOO

me la jkun itjed minn Lm300,OOOitda

Lm l 21,200b'tieda la' tm ienja u e rbghin

mhux itjed minn LmSOO,OOO

m.m ija la' l-ammont li bih jetCedi

t, Lm300 ,OOO

me tajkun itjed minn LmSOO,OOO iida

Lm21 7,200 b'veda ta' hamsin m·

mhux itjed minn Lm700,000

mija la'l·amm onl li bih jettedi

J·LmSOO,OOO

mClajkun itjed minn Lm700,CKXl itda

Lm317 ,200 b'tieda la' lliela u hamsi n

mhux iijed minn Lm 1,000,000

fiI·mija la' I·ammonl ii bih jettedi

s· Lm700,OOO

melajkun itjed minn Lm 1 ,000,000

Lm476,200 b'tieda la' erbgh a u hamsin

m ·mija ta ' i·ammon t li bih Jetted i

'·Lm 1,000,000

"

Mghoddi mill· Kamrn tad-Deputat; fis-Sed ula Nru. 486 tas-6ta' MaTZu, 1991.

LAWRENCE GONZI

Sl"aker

p, MUSCAT T ER RIBILE

Skrivulllfl/· Kamra lIu}. DepUll.lli,

Fo r the Second Schedule to the prin ci pa l Act. th ere sha ll be

s ubstit uted the fo llowi ng

A

'OS

''S ~:CONI) SCHt: OULE

ISection 13 J

Rll te!! ofduly Chllrgubl~

Dmiable pori io n of the cha rgeable

va lue received by each beneficiary

Ral e o f dUI)'

where thedutiablc amount does oot

StX percent

t.teed Lm2 .500

Lm lSOplus le n pe r ce nt of . he amoun t

where il exceeds Lm2.500but 001

by which it C: Kcceds Lm2,5O(I

LmS,OCXl

where il exceeds LmS.~bul nOl

Lm400plus founce n percent o f the

Lm7.500

a mo unt b y which il c l ceeds LmS.lXXl

Lm 750 pi us eighteen per cent of the

where it exceeds Lm7 .500but nol

amount by which it exceeds Lrn7.5OO

LmlO.000

Lm 1.2(X) plus t wenly-two per cen t of

where il CXl't'ec.s Lm 10.000 but not

the amou nt by wh ic h il e xceeds

Lm15.000

LmlO,lXll

Lm2.300 plus t \\;enty.six per cen t or t he

where it exC('cds Lm 15.000 bu t not

amount byw hich it exceeds Lm IS,cm

Lm20.000

where ;t exceeds Lm20J)OO but not

Lm 3,6OO plus twc nty-eight pe r ce nt o r

Lm30.000

the amount by wh ich it exceeds

Lm 20,cm

Lm6 ,4OO pl us thi Tly·t .... ,o per cen t of

where il exceeds Lm30.000 but not

the amount by .. "h ich il exceeds

Lm40.lXXI

Lm JO,OOJ

.. ·t,.tre il exceeds Lm40,OOO 001I'l0l.

Lm9 .6OO pi us t hiTly·rour per cen t of

LmSO.(XK)

the amou nt by whi ch it e xceeds

Lm40.000

'" here it clIcecds LmSO ,OClO but nOI

Lm 13,OOO p lus th irt y'six pe r ce nt of

Lm60,OOO

the amo unt by which it exceeds

LmSO.OO>

A

Duratio n portion oflhe chargeable

Rateo( duty

value rece ived by each beneficiary

where il exceeds Lm60,OOObul no!

Lm1 6,600 plus Ihin y-e ight percent

Lm80,OOO

of the amount by which il exceeds

Lm60.000

where it exceeds Lm80,OOO bul nOI

Lm24.200 plus forty per cent of th e

amount by wh ich it c)(cceds Lm80.000

LmIOO,OOO

Lm 32.200 plus fort y-two pe r cen t of

whe re it exceeds Lm 100,000 but not

Lml50,OOO

Iheamounl by which il exceeds

Lm IOO,OOO

wlw: rc it e xcceds Lm l50,(XX) but not

Lm53.200p!us fo rty-fo ur percen t of

Lm200,OOO

the amo unt by which il exceeds

Lm lSO,OOO

whe re it exceeds Lm200,(XX) but not

Lm7S,200plus fo rt y-six per cent o f

Lm300,OOO

the amount by which it exceeds

Lm200,OOO

whe re it exceeds Lm300.000 but no t

Lm 12 1 ,200 plus fo rty-eight pe r ce nt o f

LmSOO,lXKI

the amount by which it uceeds

LmJOO,OOO

lm217 ,200 plus fihy per cent of the

where it exceeds LmSOO.OOO but nOI

Lm700 ,OOO

amount by which it exceeds

LmSOO,OOO

Lm317 ,200 plus fifty-three per cent of

where it exceeds Lm7QO,OOO but not

Lm I ,OOO,OOO

the amount by wh ich it exceeds

Lm 700,000

where it exceeds L..m l ,000,000

Lm476.200 plus fifty .four per cent of

the amount by wh ich it exceeds

Lm 1,000,000

Passed by the House of Representatives at Sitting No, 486 0fthe 6th March , 199 1.

LA WR ENCE GONZt

Speuker

p, MUSCAT TERRIB tLE

Cltrk to the House of RepruemOlivu,

PubhsbM by u.. D<pHtm<ol of1nf<>ImatiOll _ C",tiU.

K.lstilj.

!ppul>bbkat IWd_Dlparum .... la· 1-!nf011l10UJ"'"