ACT No. X or 1992 AN A CTto fJmtnd Iht Dtath and Donation Du/y Act, Cap . 219.

I assent.

CENsu T A BONI!

Presi de nt

21st July, 1992

ACT No. X or 1992

AN A CTto fJmtnd Iht Dtath and Donation Du/y Act, Cap . 219.

BE IT ENACI EO by the President , by and with the advice and

consent of the House of Representatives, in this present Parliament

assembled , and by the authority of the same , as follows:-

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

(Amendment) Act, 1992, a nd shall be read and construed as one with

the Death and Donation Duty Act , hereina rter referred to as ~the

principal Act

M

•

The provisions of lCt1ions 2 10 12 of this Act shall be

(2)

deemed 10 have come intofon:eon the 151 day of Jan uary. 1992 and shall

apply to chargeable transmissions happe ning on o r after that date.

(3) The provisions of section 13 of this Act shall be deemed

to have come into force. on 1st January. 1991 and shall apply 10

chargeable transmissio ns happening o n or after Ihat dale.

For section S orthe principal Act, there shall be substituted the

following

S, Subject to the provisions of this A ct, duty shall be

payable at the rate Of rates specified in this Act o n a ny

transmission o f the ownenhip or usufruct of any propeny,

movable o r immovable, o r of a ny o the r re al o r pe rsonal right,

being property o r a righ t men tioned in section 7 of this A ct ,

happening eithe r on the death of any pelWn through

devolution by law o r under a testamentary d isposition by

universal o r singula r title , o r by way of gift in a n in/er vivos

disposition , " ,

For paragra ph <a> of subse<:tion ( lA) of sectiOfl 9 of the ........ ''''Mot

principal Ad there shall be substituted the following

;i::"*'

!""iF ;';01 Aa.

~( IA) (8) NOlwitllstanding any other provisions of this

Act. bu l save as provided in this section, in assessing the duty

chargeable under this Act, no locounl shall be lake n of the fi rst ten

thousand Maltese liri of the nel value of a dwelling house, being an

ordinary residence of the person from whom the chargeable

transmission originates, in any transmission CQu.ra m a nU of the

ownership o r U5ufruct o r of any real right ove r the said dwelling

house

I' rovidcd that whe re such dwelling house is not fully o wned o r

otherw ise held by the person from whom the chargeable

transmission originates, the amount of the value that shall not be

tak en into account shall be such amount as is proportionate to

LmI O,OOO or the value or lhe dwelling house (whichever is the less)

as the proportio n of the sha re of the ownership or other title under

whic h the dwelling house is held by such person is to the whole.

H.

Section 11 of the principal Act shall be ame nded as fo llows

(b)

subsectio n (5) the reofshall be deleted.

In section 12 of the principal Act, for the words ~devolving , .... 71- .•• 01

conferred or consolidating" there shall be substituted the words 01: 11

~ Aa.

- devolving o r conferred" .

Parngraph (b) of subsection (4) of sectio n 13 of the principalA-,!' .• ",of

of';'"' U

A ct shall be deleted.

jOWincil* Ad.

In parngraph (a) of subsectio n (2) of section 140fthe principal"" ,!" .. of

Act, for the words wfive thousand liri- th e re shall be substituted the of:: l '

words "six thousand Maltese Uri".

pMcipd Ad.

Subsectio n (2) of section IS of th e princi pal Act shall be ", ... _ft'of

ooction IS

deleted .

.~

pMci.,.r Ad.

Paragraph (c) of s ubsection ( I) of secti o n 38 of the principal "'~_ntol

Act shall be dele ted .

:",,:31

priD<ipalAa.

In pa ragra ph (b) of subsectio n (3) of section 45 of the .............. n'of

principal Act, for the words "de volving, conferred o r consolida ting":; ;;"~

~paI""' .

the re shall be subst itut ed the wo rds - devolving or conferred".

11 . Subsection (2) of section 53 of the principal Act shall be "'~ .... n.of

~C:;;:':!3

de leted, and the whole section shall be renumbe red as section 53.

priDcipal Aa.

lZ.

Section 54 of the princ::ipal Act sha ll be ame nded as follows

(a) subsections (2) and (3) thereof shall be deleted ; and

(b)

subsection (4) thereof mall be renumbe red as subsection

(2).

Section S6 of the principal Act shall be amended as follows

Is-suba rtik olu (2) ta ' l-artikolu 53 la' l-AII prjn6 pali ghan d u

jithassar, u I-artikolu shih ghandu jig; enumerat mitl -gdid bhala 1-

arlikolu 53.

L-a rtikolu 54 la' I-All printipali ghandu jigi cmcodal kif it;: r:~7'':'~

.. ' I· Att

(a)

is-suba rtik:oli (2) u (3) tieghu g.handhom jilhassru ; \I

pri"", rI.

(b) is-subanikolu (4) licghu ghandujigi coumeral mill·tdid

bhala H ubarlikolu (2).

L-artiko lu 56 •• ' I-All prinCipali ghandu jig; e menda. kif itj: ~~ ~

IJ.

<a) minnok il'Ie5llnaJit tas-subllrtitolu ( I) lic&hu, ghandu :t,~n N.

jidhol dan li iej

~(I)

Where a donor confers two o r more gifts by way of inur

vil'OS disp05i'ion 10 the ~mc donee during a period of twelve

consecutive months, separate as!e 5S mcntssball be raised in n'Spec1

of each gih 50 confc ned, bUI every such assessment shall bring to

cha rge the aggregate value of tbe gift giving rise 10 if and of all the

other gifU conferred during the preo:ding twelve monlhs u

R

;

(b) minflok il-/diem ~tmintu-il " fin-nota marginali li tinsab

ma' I-anikolu, ghandhom jidl'llu I-klicm ~ tnu_iI M.

Mghoddi mill·Kamra tad-Dc putati fis-Scduta N ru. 39 lal· 15 la' Lulju, 19IJ2.

LAWRENCE GONZl

Rl CI IARD J. C."UOII

Sk rivall ral·Kamra f/Jd-D~purari.

(a) for the English text of subsection (1) the reof. there shall

be substituted the following

"( I) Where a donor confcl"5 lwo or more gifls by way of illfer

vivo! disposition to the same donee during a pc:riod o f twe lve

consecutive months, separate assessments shall be raised in respect

of each gift so confelTed , but evcry such assessmen t shall bring to

charge the aggrega te value of the gift giving rise 10 it and of all the

other gifts conferred during the preceding twelve months. H; and

(b) for the word "eightee n- in the marginal note thereto,

there shall be substi tuted the word "twe lvc".

Passed by the House of Represen tatives at Sitting No. 39 of th e 15th July, 1992.

LAwRENCE G O NZt

S~aker

RICH ~RD J. CAUCHI

Clerk fO the House of Representatives.