ACT No. XVII al l993 AIT N .... XVII ... • 1·1993 ATI mahru* b'li~ mill·Parlamem AN ACfenacted by the Parliament ta' Malta,

Supplimml ItJl·GtJzUffa lal_Gv~rn Ul' Maila, "'TU , IS, n3. 16 la' LuJju. 1993

TtJqsirrt(J A

MALTA

ACT No. XVII al l993

AIT N .... XVII ... • 1·1993

ATI mahru* b'li~ mill·Parlamem

AN ACfenacted by the Parliament

ta' Malta,

of Malta,

AN ACT to prorick la place fit dw: Duly

A IT blujlpprovdl mlnfI.ok "'An d ..... ll_

011 Doauneau Ad ror tbe ImpollUoa fit

r.q Dotumnad &'aD-

TIlID

impoii~ ... ' WlD dWIIr mu

duty 011 ~ ck>c:IuMaU and

....,~ .

dokullM:lltl u lrasferillM:llti.

A.1T TA ' L-I"l DWAR. rr.TAXXA. FUQ

OOKUMENTI U TRASFERIMENTI

AR RANGAMENT TA ' L-AlT

TAQS IMA I

Preliminari

TAOSIMA 11

Oispotizzjonijiet General!

TAQSIMA III

DokuIDI:nti Sug;etti ghat-TllXlla u mill-Orilini taghhom

Tilolu I

Polo~ la' Assiguraujoni

Tilolu 11

Bcjgb u Trasferimcnti oTlr.

TAOS IMA IV

Dolu,LInenti Ii fuqbom gbandha TitJIallas it ·Tau. qabel majsir

Utll minnbom

TAQSIMA V

Stimi - OUezzjo nijiet - Appelli

TAQSIMA VI

MIllS Lura la' T u ..

TAOSIMA VII

Mars>en tat-Tuu

TAOSIMA VIII

Dispotizzjonijiel Transitorji

Naght; I-t unsens ticgbi .

CENsu T ABONE

(L.S.)

President

1/;111 ' L ulju, 199)

ATI NnI . XVII ta' 1· 1993

A TT biu j/pprQvdi minflok. I-Aa dwar it·T4UlII fuq Dok.~ ,ftall-

impotiujolli Ill' /QJWI dWQ,am dokJUMM 11 tnlSfmme1lti.

IL- PRESIDENT, bil-parir u J-kunscnl Ial-Kamr. tad-Deputati ,

imlaqqgb. rdan iJ·Parlamcnt, u bI_awtoriti ,a ' loistlellS , baret b'U~ dan

~ gej:-

TAQS IMA I

PnliPlinarl

I. (I) o an I-All jilita' jiSl;Cjjah I-An 1.'1· 1993 d"'Jr it-Taua fuq Tiooho~

Dokumenti u Trurerimenti.

(2) Dla !lsara gl\ad-dispo.Zizzjonijiet tal-Taqsima VIII la ' clan

I-AIt, id-dispotizzjonijict la' dan I-All dwar il-uuferimcnt ctlUS/l monu

Jew inw vivoJ ta' proprjet~ immobbli jew kull drill real; fuqha , u dwar

il-Irasferi mcnl ('QWQ monu ta' kuU valur negozjabbli , Jhandhom

jitqiesu 1; bdew isehhu fil-2S ta' Novcmbru , 1992.

(3) Id-dispotinjonijiel w-subartikolu ( I) It' J-anitolu tI}

ta' dan I·An gbaDdhom , dwar k\lU tau.a Ii tinpbar stone! it-Titolu V

tal-Taqsiml III ta ' I-An dwar il-TUJla fuq DoIi:umenli fuq irOcvuli I; Kap.:!IN.

jinsabll fau pubbliku , jitqiesll Ii dahlu f1S-5eb1l fiJ-2S ta' Novembru ,

' 992.

(4) Id-dispotizzjonijiet la' dan I-A n minbarra dawk

imsc:mmija fis-:rubanikoli (2) u (3) la' dan l-artikolu ghandhom jidl'l lll

flS-$eb1l 6d-dala lal-pllbblikU2joni la' dan I-A tt 6l-Gazzeu a.

2, F'dan l-Atl kemm-il darba r-rablD laJ-kliem ma leh lieiJ

~ort'ohra -

rnl

tinkludu

U

-U5iguruz;oni~

rijassi,urazzjoni,

espressjonijiet li jilnU51u minnha jew gIIandborn x'jaqsmu maghba

ghandhom jinftchmu bl-istcss mod;

~Bord " lfisse r il-Bord lal- Kummissarji Spe~jali gbal -Tuu

fuq Dokumenti u Trasferimenti m.Mu. tab! l-artikolu 5718' dan J-

AIl ;

~dokumenl~

tinkludi poIzI ta' assigurazz;oru. (. nura, all

nutarili u o!edol. la' fidwa ta ' 6ens prdentata fil-Oorti ;

- firma- tintJudi tull mark. Jew dlkjarazzjoni maghmul.

minnok firm.;

- b_vet immobbli M gh. ndha Hifsira rnoglHijalilba O-artikoh ..

3111a1· Kodiei Civili , -

- knIp ta' persuni tinldudi bit iO<!jel'. gIIaqda jewSOCjeIA ta'

M

persuni, sew korporali sew mhw: torpor.!; Jew sew jell ikollhom

penonalil~ guridika sew jckk le ;

- Kummissarju· lfisser iI -KummilSarju tat-Taui Inlern;

MKummissarju Spegali" tfisse r membru tal-Bord imwaqqaf

tahtl -artikoLu 57 11' dan I-An

MMalta glU.ndha HifsjrJ. moghti IiIha bI-artikolu 124 tal-

M

KOIililu:z:zjon i 11' Malta;

~MinistruM rfisser il-Minisll1l responsabbli glIalI-finanzi ;

M

"pc:rsun.a tinklLKIi torp la' pers\lni;

"poIza la' assigu.razzjoni fuq il·b.jj.~ lfisscr poha ta'

115Sisurazzjooi fuq lIi bajj. wabda ;ew itlar ;ew fuq :li Ylijja ;ew

kontingenu dwar ;ew Ii liddependi minn .i bajja wahda jew iktar,

b.rra minn poIza la' assisurazzjoni sJ'Ial lli btu li skond hehim

sbandu jsir mal-mewt ta' li persuna biu minbabba a~denl jew

\'jolenza jew lIon'obra mill i b'lr.awta naturaH;

Kpreskri tt" tfisscr presJr.ritt b'regolamenti tabt dan I-All;

~l]OrtiM tfisser ImU wiebed mill-ql1lti msemmijll n_artikoli 3 \I 4

tal_Koditi la' Organiu.azzjonJ u Pro6edul1l Civili u kuU bord jew

tribunal imwaqqaf b'ligi

Mtaxxa tfissc:r il-Iana imposta b'dan I-All ;

ri

Ktrasferiment M tinkludi kuU usenjartjoni , mog.bdija 11'

proprjet. , bejs!'l , dMtjoni, donazzjooi , kostitunjoni tad-dota,

bejgll b'inJIaJmtoIlU, fidi ta' 6ens u kull akkwisl taJ'ltkull tilolu idlOr ,

ihI. SIIkemm ma jigill heir.); provdul b'mod Jpetifiku rdan I-At!, rna

linkludilllrasferilmnl CIIUSG morti.J;

Mvahrr ne&ozjabbli ~ tinkludi tull azz;oru. $lock., IkMllfIut,

bond u tull intcreu rkumpannija jew korporazzjoni u tun

dotUII1Cllt li jirrappretenta 1i1 dawn ;

MuJ:ufrutl" tinkludi I-jedd la' utu, il-jedd ta ' abitax>:joni u kull

}edd iehor ta' 19awdija bl'lalhom;cw li jixbahhom.

TAQSIMA 11

DIspoiluJoniJkt Ga.eralI

l . ( I) Ghandha tinA;abar mill-Kummisurju riK m il-Gvem, it- To.,.

tun speCifi klta {,dan I-All stond i<H1ispotizzjonijiclla' daD I-All.

(2) (Hun Ii ghandha ti tJIa1las labl dan I-All ghandha lklln

applih\1 stood Ur.-J.ona inlrinsik. u I . dfclti laHnonsazzjoni li tkun

tirrcferi &JIaliha ukoU meta H ilOlu apparenti jew i'-forma ma jkunw

jikkorrispondu gl'laI dik il\-ltorta Jew cffctt.

(3) Meta Ira nsazzjoni li tn&qqllS jew tasal biu. tnaqqas ].

ammont 'a' lana Ii gl'Jandha liltl.lIas talll clan I-All tkun wabda

lII11ili~aJi jew filW:ja jew inkclla 1111 tkWlJ[ fil-fall ingl\alal sehh , il·

K\lIllDIi$$arju jisu' ma jagfltiK katll' dik il-Inms.attjoni u jistabbilini \.

laUa skond iH ubanitolu (2) 11" dan I-artikolu .

wBoard~ ~ans the Board ofSpeciaJ Commissioners for Duly

on Documents and Transfcl'$ appointed under section 57 of this

Ad ;

"body of per"lDs" indudes any partnership. fellowship or

soxiety of persons , whcttler oorporale or un inoorporate or whether

vested with kgal personality or 001;

"Commissioncr~

means the Commissioner of Inland

Revenue;

weoun~ """an5 any of the courts mentioned in sectionsJ and 4

of the Code of Organisation and Civil Procedure and any board or

tribunal established by law ;

wdoo:urnent" incl udes poIiq of il\$Uran<:e, biU ohalc, .. notarial

dud and a schedule of redemption of ground-rent filed in Court;

"duly" means tile duty impo5ed by this Aa ;

- immovable things" has the meanins assigned to il in section

311 oftllc Civil Code ;

"insurance" does no( include re-insurance . and upn:sions

whicb Ire derivatives thereof or related thereto shall be construed

acrordingly;

-Malta " has the $&llle meaning as is assigned to it by sedion

124 of tne Constitution of Malt.;

-market able security~ includes any , Ilare, stock , debenture,

bond and any intcrest in any company or rorporation and any

document representing the same;

~Ministcr~ mcans IIle Ministcr responsible for finance ;

~pcnon- includC'i a body of persons;

MpoIicy of lifc insurance ~ means a policy of insurance upon any

life or lives or upon any event or conlingency reiating 10 or

depending OD any life or lives other than a policy of insurance for

any paymentlgreed 10 be made upon the dcatll of any pcnon only

from accident or violence or otllerwise than from a natural cause

"prescribed" means prescribed by rcgulations under this Act;

Msignature - include. any mark or declaration made in lieu of a

lignature;

"spenal Commissioner" means I member of tile Board

I ppointed under section 57 of this Act ;

"transfer~ includei any assignment , conveyance , $&le,

IN-rtition. donation . sen lement of dowry , sale by in5lalments.

redemption of ground·renl and any acquisition under any other

title. bul . except where specifically provided in this Aa. doe. not

include any transfer CIIU$II mortif;

H

" USU(rucI includes the right of use, the right of habitation and

an y other l imila ror analogous right of enjoyment.

PART 11

l . (I) Tbcre shall be levied by the Commissioner on IICCOIInt of Oooty

the (iovemmc:nl , the du ty specified in this Aa in acrordancc with lhe

provisiOIl$ contained in this Act .

(2) Tbc duty o.:barpble under this Act shall be applied

IICCIOrding 10 the intrinsic nature and effects of the tnnsa<.:tion to which it

rden even where the apparent title or form does not 00f'f'eSJl'0'ld to IUd!

nature or effect.

(3) Where a transactioo which reduces or would rcdl,lCe the

amoun t of duty IN-yable under tbis A ct is anificial or lictitio\ls or has not

in (act been &lven effect to. the Commil;sioner may disregard any such

transaction and shalJ determine the duty in aC>Xlrdanec with subsection

(2) herCQf.

A document subject to duty under this Act shall berome 10

subject eithe r from its o rigin if it is executed in Mal ta or by luson of its

use if It is executed outside Malta .

(I) Payme nt of duty in respect of any document or If'llII5fer

executed in Malt. shall be made at such place and in such manner ,

evidenced in such manner and effected within such term .. may be

prescribed .

(2) In the case of documents executed outside Malta which

are liable 10 dul)' by reason of their IlK in Malta aerordin, to the

provisioots of this Act , the duty shall be paid before IlK IhcfC(lf is made

in Malta and shall be made in soch place and in loch manner . and shall

be evidenced in such manner as may be prescribed.

(l)

Fo r the PUrpo5CS oflhis section -

(a) where a documenl has 10 be signed by IWO or more

persons, it shalJ be deemed to be complele wilh Ihesigoature of the

person by whom it is last signed;

(b) a notarial deed sball be: deemed 10 be com plete when it is

signed by the notary by whom il is published;

(c) a sched ule of redemption of grou nd-re nt shall be deemed

10 be complele whe n il is filed in court.

( I) A document executed olltside Malta shall be chargnble

with duty when use thereQf ill'lUlde in Malla , if such document would

have been 50 chargeable according \0 the provisions of this Act , had il

been e~eculed in Ma!!a.

(2) For the purposes of Ihis section, a do<:umcnt execu ted

outside Malta is deemed \0 be made use of in Malta, wllere -

<a> i l is produced as evidence before a <;(Iurt . arbitrator o r

refer«; Of

(b) il is artneJ[cd to. publ ic deed Or private writing; o r

(c) it is produced before any authority or penon for its

enforceme nt; or

(d) when in any manner whatsoever the delivery and legal

transmission tllerrof is effected; o r

(c) when the payment due or enforueablt under such

document is made .

Every document mentioned in Ibis Act shall be preserved by

the o wner thereof for I1 least four years afler the day on wlUch d Uly

Ihereon has Or ought to llavc been paid, and anypcnon whod~lro)'Jor

mislays Or faib to produce any such document before the lapse of the

said period shall be liable to the same penalty as if the dut y had not been

paid.

I . SaYing any other proyision of law. if a document contains or

relatu to 5C:yeral distinct matters. it shall be 5C:par2tely and dislinctly

eharged as if il were a 5eparale document in rt:spect of each of such

mallers.

Where in a document charged with lid ~fll(Jf'tm dUly the real

Villi<: is not MCel'Ulinable from the document i\Self or from any other

document annexed to it. o r referred to in il , Ihe panics shall make a

declaration of s~h valll<: aeeording to thei r est imation and the dUly shall

be charged and paid o n the real value so declared.

( I) Saving the provisions of section 52 of this Act. where in

!be opinion of the Commissioner !be value upressed or declared in a

document is lower th.an!be real value at the lime of tile uecution of tbe

document . he shall prooc:ed to detennine by o rder in writing the amount

o hhe duty charieable and shall raise an assessment accordi ngly.

(2) Where the value ~!.5oCd by the Commissioner as

aforesaid exeeds Ihe value upressed or declared in the document by

more than fifteen per centum of the valu e assessed by the

Commissioner . the perliOn liable 10 pay duty shall , in addition to the

duty chargeable in accordance with subsectio n (I ) of this section. pay by

way of penalty. an additional sum , equivalen t to the amount of duty

calcu lated on the total value assessed by !be Commissior.c r as aforesaid .

Any IlOtary who receives an y d«d which does not contain a

declaration of value where such declaration is required under section 9

of Ihis Act , o r woo fails 10 warn the panic:s particularly as 10 the

-- --

importance of the truthfulness of such declaration Of to r«Ord in the

deed that he has complied with such requirement , shall be guil1y of an

offcoce uDder Ihis Aa , and shall OD conviaion be liab~ to a fine

(anunmda) of not Itss than 6~ tiri and not more than Iwc:nty·fi ve liri

nd 10 the paymcnl of the duty due. 10 be usesscd by the Court. if

nc(:t$$3.ry wi th lhe assistance of referees, at the expense of the notary,

laving the latter's right \0 recover Ihe amount paid by him in respect of

duty from any other person liable for the payme nt of the duty

Provided that prosecution under this Kct;on shall only be

COITI mcnoed al the instance of the Commissioner, and that no such

prosecution shall take place where the IIOtal}', upon • IIOlice in writing

by the Commissioner. admits liability to pay such penalty and 5UCh duty

as may be dc<:lared 10 be dlR by tbe CornmiWoner, in which cue svch

penalty and duty shall be due by the notary to the CommiMioner as a

civil dem.

.-

The Minister may by rules prescribe the manner in which the

value of property o r of the consideration for a lTansfer is 10 be assessed

for the purposes of the payment of duty calrulatcd ad YIIIOIY!m .

Il. A documenl $ubj«t loduty underthis Act and o n which duty

has not been paid "hall not , exccpt iD criminal proceedings , beadmilled o b , ,

in evidenoc before any ooort , . rbilrator o r referee ,

'4. (I) Where the production of a documenl has nol been

allowed iD terms of section 13 of Ihis Act, the Registrar of tbe Courts, _cIoaomon ..

tile arbitralor or the referee as Ihe case may be, shall draw the attention "" _

of the person iDlending to produl:C the document in evidence 10 the fact

that duty on such document has nOI been paid, and shall within two days doly

report thi s fact 10 the Commissioner.

(2) If any such officerorpenon faib 10 make !Ouch report , he

shall be liable to a penalty of not le» than five lin and not more than

twenty-five Iiri.

IS. (I) The: payment of any pe nalty imposed under lhe

provi5ions of this Act shall not relieve any person liable to pay dl,lty

under this Act from any obligation to pay any such dUly or such part

thereof as may slill be due .

(2) 'The payment of any .. My Shall not relieve any person

from any liability fOT any default for which a penalty could have been

impo$Cd upon him in lKXX)rdance with the provisions of this Act at the

time the dUly was paid.

I' , (I) Save as otherwise expressly provided, all pc:lIalties

which may be imposed under this Act shall be imposed by lhe

Commissioner and shall be paid 10 him, and .11 actions for the recovery

of any duty due and of any penalty incurred under Ihis Act shall be

brought by tbe Commissioner before the oouru of civil. ju~ction , ~

the provisions 01 section 466 of the Code of O rgamzatlOn and eVIl

Procedure shall apply with regard to any such penalty or duty .

(2) No proceedings, however , shall be imtiluled aptnsl ally

defaulter who , within fifteen <b~ from an intimation to that effect made

\0 him by the Commissioner, pays tbe duly due on the documc!lt

together wilh the minimum of the penalty due in att(lrda.x:e with the

provisions of lhis Act.

(3) The provisiollll o~ subsection .(2) of this. section sh~n not

be applicable in the I:a5eS 10 ",hid! the proVl$(! 10 sectlon I1 of IhlS Act

applie5; or where, in the opinion of the ~~ner , the de!a';'ll

would not be adequately punished by the appllCaUOll oflhc penalty ID lIS

minimum .

(1) Mea m'jitllaUilL jingiebdolF:ument talLt l-artikolu 1311' .,_.~

dan I-All, ir-Registratur IIl-Orati, I-atbitru;ew il-perit , stond il-kat, ,......:;~

1,.'.:..:.":: ....

glIandu jkib glIal1-altcnltoni tal-pcrsuna li Ikun hi bsicbha Wb id-

dokurnent bbala pr"'" gIIlll-fatt Ii t-taua fuq dak id-dokument ma _

tkunx thaIIsel , u gllandu fi t.mien jumejn jirrapona dan il-fan Iill-

Kummissarju.

(2)

Jekk dak I-uffltjal;ew persuna jonqiU Ii jagllmlu dak ir-

ra~ , huma jkunu suUelti Ii ;eNu penali ta' mhw: inqu minn bllrrles

lin u mhw: itjcd minn bamsa u J.IIoxrin lira.

15, ( I) II-blas la ' xi penali mposta talLt id-dispotiujonijiet ta'

dan I-All ma teblisxlil xi persuna ,uUetta li tl'L.allu taua lalLt dan I-All

minn xi obbligu li Il'laIlas kull tana bbal dik;ew x:i parti mmnha li Ikun

glIadha mhw: imflallsa.

(2) !I-bias la' kull taua ml te bles lit ebda persuna minn x:i

respo!1sabbilliL gIlal xi nuqqu 1i gIlalih selgbcl tigi mposta fuqha penali

st ond id-dispotizzjonijiel la' dan I-An fit-tmien li tkun tballsel it-taua .

• 6. ( I ) m id kif provdUI espresu.menl xon 'ohra, il-penalilljiet ~ j r , _

koUha Ii jislgIIu jiiu mposti talLt dan I-All glIaodhom jiau mposti mill- .. .!.=~

Kummissarju u glIandhom jilballsu Iilu , u I-aujonijiet t ollha gIlaU-abir ~"M . '10.

la' klllI tauali glIandhalilllallu u la' kull penali mwal'll'lla lal'll dan 1-

All , jiltiel'ldu mill-Kummi»arju quddicm il-qrali la' turisdizzioni tivili,

u d-dispotizzjonijiet la' I-artikolu 466la1-Koditi ta' Or~anizzaujoni u

Proeedun Civili glIandhom japplikaw dwar dik il-penab jew luxa,

(2) Itda ma jinbllew ebda prOCedimenli konlra min ikun

naqu jekk fi trnien I'Imi51 ..... -il iurn mill-awit mogl'lli lilu mill-

Kummi5Slrju il'lallas iHana Ii jkoUha titl'lallu fuq id-dokulTICnt

flimkien ma' I-inqas waMa mill-penalitajicl dovuli skond id-

dispotittjonijiclla' clan I.AII.

(3) Id-dispotizzjonijiet tas-subartikolu (2) ta' dan I·artikolu

ma jg1'loddm: g1'Ial1-katijielli fihom it-proviso li hemm g1'I.all·artikotu 11

ta' dao I-AIII&bodd , jew fcjn, fIl-fehma laI_KlImmissarju , in-nuqqas ma

jkunx penalizzal bittejjcd bl·gholi ta' I-inqas penali dwaru ,

17, Salv il-km fcjn iapplika tmicn ilwalla' preskrizzioni, ~joni

kriminaIi g1'I.al reati lal'Il dan I·A n hija preskrilta bl-iskadcnza la' l'Iames

soin .

11, Salv kif mod idIOT cspressamcnl prOVdUI, I-a:zzjooi ghall-Abir

la' kul1 penali mpollla bis-sahl'la la' dan I.AII ma tiSlu ti~ dcrtilal.

wara I·gheluq la' hamcs snin minn dakinhar li jkun sar in·nuqqas

Uda ma glIandujsircbda utu minn XI dokumenlli fuqu l-IanJ

li ghandha IilllallUlaht dan I-All ma !kuru: 1lIall$e1 koUha,

I'.

(I) II·Kummiswju, jew klllluffiqal aWlorizzal minnu bil·

miklub, ghaodu , rtull tmien, ikollu I-jcdd tollu ta ' IKtcss libcru fiJ-

bioi, postijiet, ghall·k(l(ba jew dokumenti ohra kol1ha kemm hUma ,

glIall-finijicl ta' dan I-All , u glial dak I-illtop jisla' jichu estralti min n

dawk il·k(l(bajew dokumcnli 01'1"" jew kopji laglthom.

(2) Dan I-uffitjal jisla' wkoll jitlob lil kull persuna bia iA;ib

kull dokumcnt luUctl glIat·taua , u jaqbad lruU dolrumcnlli dwaru d-

dispoti.ujonijiella' dao I-All nul jkunu:c thanu,

(3) L-efami ta' alii nut.rili ghandu pir mill-Vititaluri li

jiffurmaw il-Oorti ta' Rcvitjoni la' I_Atti N utarili I; gbandhom jagttmlu

rapportlill-Kummissarju dwar kull reat tontr. dan I-All Ii jistghu pibu

waql dak l-<'tami

mla d-dillpoZizzjonijicl la' dan I-.rtikolu ma ghandhonu

iwaqqfu IiI kull uffiCjaJ bbalma hu imsemmi fis-subartikolu (I ) milli

jispeu;ooa I-alii inu"r ~iyos fil ' fond jew band'obra ta' nUlar bil-gttan Ji

jitgura li wiehcd Qed jikkonforma rullu mal·Uti ,

(4) L-uffiqal fuq imscmmi hu marbut biHigrict dwar dak

kollu li jsir jat bib waqt l..ct.ami fuq imsem mi u ma jislu jltxef ir-riiullal

la'da); l-dami blicf 1iII-.Wloritajicl kornpelenli u dak l-uffiCjalli b'x;

mod ichor jihef da k ir-riiullll, ikun hal; 11' rcal ujclld . ITIC\.;I jiD$ab

hati. mulla la' mhm: inqu minn milllirl u mhm: i2:jed minn cif lira, jcw

prijunc:rijl glial hoien ta' mh"", itjed mi nn sill ahur,;ew dik il·multa 11

priiunc:rija Oimkien,

(S ) Bla hura glial kull dispoti1;J;joni lal-Koditi Kriminali

me .. I·falt Jitkosti[wixxi delilt SUUCII ghal piena ogh la , kull persuna li

lOa tlIaUi. jew tfixkel lill-iJru.emmi uffiqal ftI-qadi la' dmirijielU. jew

tonqos li tobdi I~rdnijj,el maghm ula minn da): I-uffitjal skand id-

dispotinjooijj,et la' dan I-Irtikolu , tehel , mela tinsab hatja , multa ta'

mhw: iktar minn llam$in lira jew prigunerija JIIal tmien la' mhw: it)ed

miM sitt . hur jewdik it-mutta u prigunerij a ntmkien.

Saving the casei where I longcr period 01 prescription

applie$, criminal action$ for offence under Ihis Act is barred by the

lapse of fi~ years.

tt. Save as otherwise expres.sly provided. the .ction for the

recove ry of any penalty impo5ed by vinuc of lhi!. Act may not be

brought afte r the lapse: of five yean from the day on which the default

occurs

Provided that DO use: &hall be made of any document on which

duty chargeable under this Actw not been fully paid.

I'. ( I ) The Commissioner, Of any offICe. autbori.ted by him in

writing , shall at all times have full and free 1ec:e5S to all buildings, places,

bookJ or other documents, for any of the purposes of this Act, and for

that purpose may make extracts from o r oopies of any such books or

other documents.

(2) Any such officer shaD al$o have power 10 require any

penon 10 produce any documenl which is liable 10 dUly. and 10 seize any

docume nl in respect of which the provisions of thi~ Act have not been

complied with .

(3) The examination of notariaJ acts shall be carried out by

the visitors coru;titulh'g the Court of Revision of Notaria! Acts who shall

make I report 10 lhe Commissioner alany offence against this Act

which may come 10 their notice during sucb examination;

Provided that the provisions of Ihis subsection shall not

preclude any such officer as is referred 10 in subsection (1) from

inspecting acts interviYOl at the prem ises Or elsewhere of a notary for the

purpose of IK'ertli ningeompliance with this Act .

(4) The said officer shall he bound 10 Ka"Cq in respcd of

anything that may come 10 his knowkdgc in the course of the said

examination and he shall not di$close the result thereof exceptiO the

competent authorities and any suc h officer who olherwise discloses such

resull, shaD he guilty of an offern:e and shall , on conviction , be liable 10

• fine (mu/Ill) of not less than one hundred IiTi and not more than onc

thousand liri. or 10 imprisonment for a period not exceeding sill months,

or to both such fine (mwlII) and imprisonment .

Suvin, any provision of Ihe Criminal Code, where Ihe

(S)

fla OOllSblules I criJn,e liable 10 . higher punishment, any penon who

prevents or obstrvcll the said offICer in the execution of his duties, or

refuses 10 comply with lny requCSl made by lUCb officer in IICC(Irdan(:e

with the provisions of this section, shall, on ronviction be liable to I fine

(multil) 001 exceeding fifty Un or 10 imprisonment for a term not

c.oeeding5U: months or 10 both such fine and imprisonment.

(1) Ifanypenon -

<a) lorgeli any die , mark or any other instrumenllllCd by the

.,

Qow:rnmenl or under its authority. to denote the payment of dUly ;

(b) sells or offers for $IlIe. ullcnor makes U$e of any fa rled

die , mart, instrument used by the Government or under ill

. utoority, 10 denote the paymen t of duty, or any impression

thereof, knowinglhc same 10 be foracd; or

(c) knowingly and without lawful excuse (the proofwhcreQf

shall lie on the accusc:d) keeps in his pos!ieSSion any forged die, or

mark or instrument used by the Government or under its authority,

to denote the payment of duty . or any impression thereof ,

he shall be liable to imprisonment from thirteen ITJO'Ilths to three yean.

(2) The same punishment established iD &ubsectioD (I) of

this 5«tion shall apply to any penon who without lawful authority

makes use of any genuine die, mark or other instnuncnt used by the

Goyernment or under iU authority tn denote the payment nf duty.

11 . In the crimes referred tn in seaion W of this Act. any of the E><"""",,,

offenden who shall, prior tn the commence ment of any proceedings, ,_ po ... k,.

give information thereof tn the Commiil$ioner nf Pnlice ur utller

competent authnrities shall be exempted from punishment.

12. ( I ) The Minister may make regulatinns fnr securing the ........ 10 _

payment of duty aOO generally fnr giving effoct to the proYisionsnfthis "11"' .

Act , and in particular, but without prejUdice to the generality of lbe

fnregoing-

(I) fnr regulating the payment of duty on any ",Iegory of

doeuments otherwise than at the office of the Commissioner;

(b) for orderins the registration nr the giviDII uf a notiox uf

any dUI of documents chargeable with duty , and for prescribing

the form of luch registration nr now , the time within which such

registration or notice must be given, the penons bound to make nr

give the Ptne, the office in ur tn which the rellistratiun ur noticc is

In be made or given and the civil effeeu and sanctions consequent

upon the default uf such registration nr notice;

(c) for regulating !be manner in wh ic:hdutyon any particular

category nf do<:uments is to be denoted;

(d) for prescribing anything that may be prescribed in

ao.x:ordance with the provisiOIlll of this Act .

(2) Tbe regul",tions may provide for the impo5ition of I

pen.Hy of 00\ more than one thoU$and tiri for any failure to comply

therewith, which penalty ~hall be re<:overable as is provided in section

16 ofthi s Aet.

13. The Mini51cr may by order direct that l5pecir~d document or

transfer chargeable wit h duty under Ihis Act be exempt from duty in

whole or in pan.

14. The Commissionershall have power 10 remit or reduce in his

discretion any addi tional duty or any penalty inrum:d under this Act .

PART III

DroauDeDb dlaqabk wtlh DIIty oa lbrir Oricln

TITLE r

Fid-Oc~tti msemmija n-artikolll 20 ta' din I-An , kllU wielled _

mill-lIatjin Ji , qabcJ 1nl jibdew si protedimcnti, jl ghti tag1'uif dwar dawn '_0

Iill-Kllmmissarju tal-Pulizija jew lil si aWlorilljiel olla kompctenti jkun

et.enlat mill-pieni.

(1) II-MinislfU jilla' jaghmel regolamen ti Ilia jitgu.ra I·hlu

tal-Iana u b'mod generali JabiCl jaghti effett lid-dispotizzjooijiet la '

dan l-Att , u b'mod partikolari, itda bla I'Isan ghall·tcnenlit.lo la' da): 1i

nlqal qabcl-

(I) biCI jirregoll I-blu lal-laua fuq klull kalegorija ta'

dokumcn li li rna j:sira n -uff~u lal-KummilSarj u;

(b) biea jordna r-regiltrau}oni jew l-g.I\oti ta ' avvit ta' .i

kllwi ta ' dokumenli Ii fuqhom titllallu lun, u biea jipprcskrivi 1_

Ionna ta' dik ir-regislnuzjooi jew la' dak I-Ivvii , i!'~!I li fib

gI'Iandha lair dik ir·registruzjoni jew jinghl ta dak l-avvit. 11-

penuni obbIi&ali li jagl'lmlu dik ir-regislrazzjooi jew ;aghlll dak I-

avvii, I-uffittju Ii fib jew li mu jsit1.l dawk ir·regillrazzjonijiet jew

jinghalaw !lawk l-avviti. u l-effelli u Hlnzjonijiel Civili

konscgwenzjali gI'Ian·nuqqas lar-registrazzjonijiet jew la' J-gI'Ioti la'

I-avviti;

(t) bin jirregola I-mod li bib tig; ndiklta I-ta:ua fuq si

kalegori;a panikolari la' dokumcnti ;

(d)

bin jippresckrivi hU ',,*a li tista' lip pres1r.ri111 skond id·

d~t.ittjon.ijiel ll' clan I·AII .

(2) Ir.regolamenli jislghU jipprovdu ghall·impotizzjoni la'

penali la ' mh"", it;ed min n elf lira &hal kul! nuqqas ta T l!\aris , liema

penali gtlandha lin*abar kif provdut fl·artikolu 161a' dan I·AII.

U . II·Ministru jisla' b'ordni jagbti direlliva li dokumcnl jew

trasferimenl spetifikati li dwarhom lilllallu taua tallt dan I·AII , ikun

hieles miHaxxa ghal kolloll jcw rparti .

U . II· Kummisurju ghandu Helgha li jahfer jcw inaqqu , fid·

diskrezzjoni tiegllu, kull taua addizzjonali jcw penali dovuu, talIldan I·

An.

TAQSIMA III

Doi<ulMnll ~ I lIat.Tnu .. mru..()ritinl tqII.hOlll

TkoIul

Pokll ta' A.ni8ur/lujoni

15. Gllandha li lllaUas fuq kun poIza la ' assigurazzjoni fuq il·hajja

lUX_ la' gIIar.ar ~nlefmi fl.oq kull mill li .... jcw parti minnha .... tomma

asslgu .... ta .

U.

Ma ghandha tilhallas eb<b tun fuq kul! polza la'

(1)

... a5Sigu razzJoni mallruga dwar kun vellura lal·muluT skond u gllall·

ghanijiet la' I·Ordinanza dwar l-A$$igurazzjoni ta' VClluri tal-MutuT

lhar-Riskji

la' Tem Persuni u mh"'" glial xi gllanijiel oI'Ira.

(2) Ghandha litllallas taua la lira fuq kull polza la'

tiligurazzjoni mallrup dwar hll vellura taJ·mlllur ghal ghanijiel oI"I ra

1Ta1T' dak iln5Cmmi fi$.5Ubartikolll (I ) la' clan I·arti kolu u SC:w jckk il·

gIIan imscmmi rdak iwubanikolll ( I) ikuru: imdallh. 1 jcw le fost I-

I hanijiel lal·poIza.

(3) Fdan J-artikolll, ~ye llUra laI·muIUt" gllanelha I-isless

tifsi r kif moghl; lilha fl·O rdinanta dwar I-Assigllrazzjoni la' Velluri lal-

MUIUT ghar-Riskji la' Tem Persuni .

rI . Ghandha lilhanu rllq kull polza la' assilurazzjoni li dwarha I-

artikoli 25 11 26 la' dan I-A" ma jaghmlu ebda dispotiujoni ghaliha ,

tau. la' tlicl tcntebni fuq kulllira jcw pilrti minnlla lal·lll as fiHcna

miftichem , Jew, je kk ikun hemm flehim Ii ti lbanu IOmnta rdaqqa

wallda bhala rompoundH p"",iwn, 1a' da1r. il· hlas rdaqq.

lida I.i"'las tUlI li litllallu laM dan I •• rtikolu Iku n lira .

Tberesball be charged on any policy of life in511~ncc I duty of

teo cent! for every one hundred liri or part I~reof of the sum assured.

( I) Duty shan nOI be cllarged on any policy of insurance

issued in respect of any onc motor vehicle in accordance with and for the

Purpose$ of the Motor Vehicles IlI$ul'a/ICIe (lbird Pany Risks)

Ordinance but such uemptioo shall not apply in respect o f any other

additional ptJ rpo5CS.

(2)

A duly of one lira shall be charged on eve ry policy of

insurance isliued in respect of anyone motor wehick: for purposes

additional to the purpose mentioned in subseaion ( I) of this &edion and

whether or not the purpose mentioned in the said subseaion (1) is

included among the purposes of the policy.

(3) In this section . ·· motor vehicle" has tbe meaning assigned

to it in the Motor Vehicles lnsurano:: (Third Party Risks) Ordinano::.

1bere shall be charSed on every policy of iIlSllI1UlCC in respect

of which sections 2S and 26 do not make &profic provision . a duty of

three e<:nl$ for every lira or pan thereof or the agreed yearly premium ,

or. if a compounded premium is agreed upon as a lump sum payment.

then of that agreed consideration

Provided that the minimum duty chargeable under Ihis KC'Iion

shall be one lira .

21. (I) Any endoncment of an insUl1lT1tt policy !.hall be f

0(..- 01

chargeable with duty u • new policy if the effect of the endor5Cmenl is

to make any alteration in the policy ~Ialing 10-

<al the person Or thing insured; or

(b)

the risks insured; or

(c)

the duration of the policy.

(2) Where an endorsement incn:ases lhe amotlnl of the

insurance or of the premium. duty shall be payable on such policy 8$

endoned but a]lowanoe shall be made for any duty paid in respect of the

policy.

(3) There shall be charged on endor5Cmcnu of policies for

which provision is nol ma~ under subsection (1) or (2) of Ihls 5eCtion, I

duty of one lira.

( J) Kun konlrosc nja la' polza la' assigurazzjoni tithanas

taua fuqha bllaJ polza *dida je kk l~ffeU lal·kontroscnja jkun li j~i r

libdil fiI-polza dwar -

(a)

il-pelSuna jew il-hap assigurala ; jcw

(b)

ir·riskji assigurali;jcw

(~)

kemm se ddum iI ·poIza.

(2) Mcuo ili kontrosenja ttid I-ammont uo' auigurazzjoni jew

uol·premium. it·laua pandha lil1\al.las fuq dik il-potza kif

konlrosenja\.ll itda gtlandha liii kunsidrata hll \.II:ua Ii IlIaUse! dwar il-

po", -

(3) G l'landha lilhalla5 dwar ku]) kootrosenjl la' poIo~ li

dwa.hom ma hemmx provdullal'll iHubanikolu (1) je .. (2) uo' clan I-

anikolu , lun ta' li no .

_.-

,,-

Kull pelSunali-

(a) lidl'lol bl'lala assiguratur la ' waflda mi ll-assigurazz}onijicl ~

imscmmija fl -anikoli la' qabcl dan. jew btI.la auiguralUr lagtlmcl ~."'~.

kuntralt gl'Ial wahda minn dawk l-aulauraujonijiel , jew .............

dircltamcnl je .... iDdircllamenl tirti-cvi p~um je .. drill &hal

watlda jcwoflno minn dawk l-asailUrazzjonijicl. jew lagbmel ftcllim

dwar dak il-premium jew drill. jc .. tak.k~diuo rullha bihom fiI·

kontijiCI, jcw ajcnlcmcnl licl'lu fuqha riskju, jcw tobbliga ruhba

ghall-l'Ilas, jcw tl'lallas. somma la' flus gl'Ial telf. riskju jcw grajja

dwa. waMa jew 01'1 •• mill·assigurazzjonijict fuq imsemmija , mC\.llI·

assigurazz:joni ma IkulIJI imscmmija rpolza ta' aulaurazzjoni; jew

(b) btlala assiguTl l , Iqllmel jew t~:ui . jcw

xjcnlcmcnl i&Pcgbelli tip magbmuJajew liii cscgw;L1. wahdajcw

of'Ira mill·assigurl.ZZjonijicl imsemmijl fl·anikoli la' qabc1 dan , jcw

direllamcnl jcw indi.ellamcnl Ilghti jcw thallal. jcw lobbliga

rul'lha li IhaUu, premium jcw drill gI'lal dik l·assiguraRjoni , jcw

L1.ghmel kunlnoll gI'lal dik 1-as5iguraujoni, meta 1-lIIiguruzjoni

malkunil imsc mmija fpotza la' assiguruzjoni ; jcw

(t) liel'lu SChcm fri ~rq jew ingann jcw issit hlljl ta' alii

doIuti. 11' ttaskurajni. jcw la' nuqqu. bH-l'lsieb li tehles mit ·uo:u; I;

jkolloom jill'lallsu fuq poloz ta ' assi,urazzjoni , jcw li bibom it-tau:i

j;stgbu jinharbu kollhajcw bitta mmnhom.

tc~] gI'lal kuJ1 real , penali ta· mhw: inqas minD ghuar liri iida mbw

itjcd minn mill lirl .

Any person .... 110 -

" ~---'

d· In t h e ""Y"F«_"'

.

.

I

a n Insurer upon any IIlsurance

meDllone

1Oi-"'<.

()

UCUJIue5

foreJOing s.ections , or in the capacity of insurer enters inlo any

rontnld for any such. insurance , or directly or indirectly nceives. or

conlnCt$ or takes credit on account of any premium or

consideration for any such ill5ulllI1Ce. OT knowingly takes l,lpon

him!IClf any risk or remJen hillllClf liable 10 pay, or JlIIYS. any sum of

money upon any toss , peril or contingency relative to any sw.;h

insurance, unless tile insuranoe is expm;sed in a policy of

insuranoe; or

(b) in llIe capacity of insured, makes oreffeds or kllOwi ngly

procures to be made ordfected , any insunmoe under tile foregoing

lleCtions, or directly or illdirectly gives or pays, or renders himsel f

liable 10 pay, any premium Of consideralion lor any such in$urancc,

or enters into .,.y contract for any such insurtlll« , unless the

insurance is expn:sKd in I policy ofinsurance ~ or

(c) is conoemed in any fraudulent contrivance: or devioe, Of is

guilty of Iny wilful act, neglect or omission, with intent toevade the

duties payable on policies of insurance, or wllereby the duties may

be evaded wooll y or in pan ,

shall for every such offence, be liable 10 a penalty of not less tha n ten tiri

but not exceedi ng OrIC hundred liri,

(I) Any person issuing Or signing Iny policy of ;murance ~, ..

referred 10 in the foregoing sections, shall pay duty thereon in I",_ ~ ..

aa:ordance with the provisions of Ihis ACI or of any regulations made ....-..

thereunder.

(2) Any person who fails 10 comply with the provisions of

sub!iection (1) of this seClion shall be liable 10 pay a penalty of not less

than ten liri but not exceeding one hundred liri.

A ny person who makes or issues or caU$e$ \0 be made or

Cop;e.oIpokito

iuued any document purporting 10 be a copy of a ~1icy of inSIITance

chll!geable w~lh dUly .where there is nOI. lIthe time, mcxistenoe. such a

1'01'9'_ lhall. In addl1lOn \0 anyotheq xnallY \0 which he may be liable,

be liable 10 a penalty of nOI less than Icn tin bUI 001 excudinl one

hundred lin.

TITLE 11

Saln find 01110 Trtlnsfen

(I) Thereshall be charged on every documenl and On every

Duty ...... oood

judgcllH:nl, decree or order of any Court or other lawful authority ,

whereby any imm(l\lable or any real riglll over an immovable is

tnnsfefT'ed 10 any person , and on every dt<:Tantion m.de in acwrdance

with section 33 of Ihis Act a duly of Lm7 for every Lm 100 or part thereof

of the amount or value of the consideration for the transfer of such thing

o r of Ihe value of such thing. whichever is the higher.

(2) Where the transfer other lhan a transfer CIIlLIlI mortU,

requires a pennil by the Minister under tile Immovable Property

(Acquisition by Non -Residents) Act_ the duty chargeable in virt ue of

subse<:tion ( I) shall be increased by ten per oent of !be amou.nt or value

of tile ooosidention for the trnosfer of the immovable property or of lhe

value of the immovable property, whichever is tbe higher_ For Ibe

purposes of Ibis liubsedion "immovable property~ has the &ame

meaning assigned to il by section 2 of the &aid Immovable Propert y

(Acquisition by Non-Residents) Act.

Provided that the dut~ as aforesaid shall not be so increased

where the immovable property falls under pangraph (a) of the proviso

to subsediorl ( I) of seetiorl5 of the Immovable Property (Acquisition by

Non- Residents) Aet , and this fact results from the pennit issued by the

Minister in tenns of the &aid Act .

(3) Notwithstanding any other provisioOli of Ihis Act . no

duty 5ball be ch,u ged on the OISSignment of immovables between spouses

consequent to a oonsc:nsual or judicial separation between the spouses,

or tile dissolution of the community of acquests existing belween them

or on any partition of property beld incommon between spouses. being

community property or otherwise on the death of one SpoUK bet_en

the surviving spouse and the heirs oflhe de<:eased spouse.

(4) (a) Subjecllothe provisionsofparagraph (b) hereof , in

Ihe case of I person who does not require: I pennit by tbe Ministc r

IlS is re:fcrred to in subseetion (2) of Ihis 5c:Ction and who acqui res

in/u ~ivQ,j', any immovable property or any real right over such

property for the purpose of establishing tllerein or constructing

lhereon his sole, ordinary residence. or who n::deems any ground-

ren t or other burthen imposed on any sUC"b property acq uired by

him by any lille in/a ~i~Q.I, dUly unde r this Title in respect of Ihe

fi rsll..m20,OCKl or such vealer amount as may be prescribed , of the

aggregate YlIlue of IheCOllSideration paid for the acquisition and for

the redemption of aueh prcipCrty shal l be charged al the rate of

l..m),SQ per LmlOOor part thereof

(b) Where such residence is lICquired by an

emphYleutical or !Ubemphyteutkal grant mlde for a period

e:u::eeding fiflyyear1. eyen though the relaliye groWHi-rent maybe

re'lised al Slated inlel'Yals of time. and there is also payable on sueh

deed any other consideralion, Ihe duty chargeable under this Act

ihal l be: reckoned Q follows

(i) where the aggregate yal ue oflhe ooosideralion paid

or payable together with the ground-rent imposed on the

deed, ca pilalised atlhe rale of fiye per cenl um , do nOI exceed

Lm2(J ,0CKl or such greater amount Q may be: prescribed in

accordance with paagraph (a) hereof; in respect of the said

ground-re nt al fifly per cenlum of the resull obtained by

applying the rates $pCcified in subsection (i) of section 40 of

Ihis Act and at the rate of Lm),SQ for eyery LmlOO or part

thereof in re!pCCI of any other oonsideration: and

(ii) where Ihe aggregate yalue of the ooMideralion paid

or payable together with the ground-rent capitalised as in

subparagraph (i) hereof (hereinafter in thi s paragraph called

Mthe aggregale OOll5ideralionM) exceeds Lm2O,OCKl or such

greater amount as may be prescribed in acoordance with

paragraph (a) hereof there shall be: fll'$l calculated a dUly in

respect of the ground-rent capitalised at fifty per ce nlum oflhe

result obtained by applying the rates specified in subsection (I)

of section 40 of this Act and al the tate of UnJ .SO for cyery

Lm lOO o r part thereof in respect of ilIIy other con~ideration ,

hereinafter called Mthe inilial duly~, and then adding therelo a

further duty reckoned by mul tiplying the in itial duty aforesaid

by the difference betw«n the aggregate consideration and

Lm2O,OOO and dividing lhe resull by the aggregale

consideration .

(c) Where such propert y is not fully acquired by such

person Ihe amount of the yalue that shall be charged at the rates

$pCcified in this !Ubsection WU be ,uch amounl as is proportionate

10 Lm20,OOO or the Yaluc of the property (whicheYer is the less) as

Ihe proportion of the share so acquired by such person is 10 the

whole

(d) l1Ic l\(J(ary who re<:CiYCS any deed to which this

S«1ion refcrs shall re«>rd in the deed a declaralion by the person so

acquiring che immovable thaC the said property is ~ing lICq~ired by

him for the purpose stalcd; n pa!agraph (a) of t~IS subsectIon and

the said notary shall warn the saId penon of the Lmportanee of the

truthfulness of such declaration .

For the purposes 01 this section Mresidcnce shan

w

(c)

abo ind.ude a garage allachc:d to« underlying sueb residence or a

garage situated ;n lMo same block of residential apanmcnts of

wl1iclt Ihe residence fo rms part or a garage of nOI more than 30

square metres $iUiatcd within five hundred metres of such

resideoa: or block of apartments, .... here such garage has been

acquired togetncr with such residence on the same deed.

(5) Where any duty chargeable in respect ofany iDlIDOYable

property transferred alWII mortiJ has been paid , or no duty is payable

OD such tramfcr,.nd Ihe nOUlI')' declares on the rclali~ deed lhal the

property in qlle$Uon came \0 the c:o-ownc:rs through . transfer «IUSII

mortis and that a complete declaration , including the property to whleh

the partition re fers, has been duly made in acron1ana: with $eCtion 33 of

lhis Ad , the duty chargeable under this section on deeds partitioning

such immovable property between ro-owncn shall not be levied . The

nolaTy shall o n any such deed give Ihe relevant detaib of all the

declarations made in accordance with section 33 of lhis Act .

D . ( I) I1 shall be the dutyof every person 10 who m immovable

propcny is transfern<! cllusa mo,tU, (hereinafter in this section referred

10 as "tramferee causa mortis'·) 10 make a declaration of lu~h transfer

by mean s of a public deed within SlICh term u may be presaibed.

(2) lbe public deed referred to in subsectio n (I) of this

!lCCtKm (herei nafter referred to as dedaration") shall contain

(a) su~h particulan as may be presaibed in re$pCCl of the

traJl:$ferce C4U$<! m<mis and of the pcnon from whom the transfer

calUll mortis originates;

(b) the date and place of death of Ihe pcrsoll from .. horn

such transfer C41US" tnOrIiJ originatcs;

(c) !U~h particulars IJ may be prescribed of all the

immovable property or rights thereon transferred to the transferee

cawn morti.J; and

(d) soch details as may he p~bcd of th.c manner in which

the property deVQIved on the transferee causa mortis.

(3) 'The dee]aralion ~hall al5() OOII.t.ain a statemenl by the

transferee eaU$<! nwnis of the true value of each property or share

therein trandern<! to him , and the provisions of SCction 11 of this A ct

shall apply in relation to such statement.

(4) Section SO of the !'iotarial Profession and !'iotarial

Archi"",s Act shall apply 10 a declaralion referred 10 in thi5 ~ion as if

such dcclantion we re any of the =5 referred 10 in subsection (I) of tile

said section SO.

(S) Heirs or legatees who do not intend to declare or who

have not yet declared lheir intention to ~pt the inheritance or the

legacy may nonetheless make the declaration referred to in subsection

(I) of this section, but such declaration shall not of itself be evidence of

his acceptance of the inheritance or of the legacy.

(6) Tutors or curators of heirs and legatees, curators of

vacant inlteritance$ and testamentary executors shall be responsible to

make the declaration referred to in subsection (I) ofthis section in like

manner as the transferu ""usa mortis. If in any panicular case there is

more than one tutor, curator or executor, they shall be jointly and

severally responsible for compliance with such obligation.

(7) Where the opening of a su~ssion takes place in

consequence of the long abseoce of any person from Malta, a transfer

calLl4 I1Wrtis shall be deemed to have taken place on tlte date when a

judgement given by a coun declaring that the person is presumed to be

dead becomes a res judicaUl. If no such judgement is given, the said

transfer causa monit shall be deemed to have taken place on Ihe date of

the coun order grantiog the absolute possession of the propeny of the

absent person and the absolute exercise of the rights depending on his

The duty due in accordance with section 32 of this Act on

declarations shall be rebated to such extent and in such circumstances as

may be prescribed.

(1) Saving the provisions of section 34 of th is Act in

assessing the duty chargeable on declaratio ns in accordance with this

Act 00 account shall be taken of

(a) (i) The first ten thousand tiri or such other greater

amount as may be prescribed of the value of a dwelling house,

being an ordinary residence of the person from whom the

transfer c/lusa mOT/is originates. in any transfer causa I1Wrlis of

the ownership or usufruct Or of any real right Over the said

dwelling house

Provided that where SI"h dwelling house is nOI fully

owned or otherwise held by the person from whom the transfer

c/lusa mOT/is originates, the amount oftlte value that shall nO!

be taken into account shall be such amount as is proportionale

to LmIO,!OJ or such other greater amount as may be

prescribed as aforesaid or the value of the dwelling house

(whiche.'er is tile less) as the proportion of the share of the

ownership or other title under which the dwelling house is held

by such person is to the whole.

Provided further that where such dwelling house is

transferred to more than one transferee caUS/l I1Wrlis, the

amount of the value that shall not be taken into aa:ount shall

be such proportion of the amount arrived at in accordance with

the first proviso hereof as is equal to the proportion of the

share held by the person from whom the transfer causa mortis

originates thal ;s transferred to the transferee causa mortis.

(it)

Where in respect of the dwelling house 10 wltich lhis

~u,*ction

refers . re lief has alliO b« n granted in te rms of

ICction 6 of the Home Ownership (Encouragement) Act, Ihe

~Iief granted under this subseetion and under tile said section

6 of the said Act , shall nol be co mpounded, but tile person

otherwillC liable IQ P"Y duty shall have tile righl lo opt for the

relief which is more advantageous to him .

(b) TIle value of the usufruCl of any property chaT~able

under this Act bequeathed by Ihe person from whom tlte transfer

CQUS<I mortis originates in favour of his surviving SpoUIIC.

(2)

Saving the ClIcmptions granted in subsection (1) of this

(i) whe re such property OOnsislS of .. dwelling house , being

the ordi nary rcsidcn<.:e of the person from whom the transfer

originales, and where such dwelling house is al$o oa.:upied at Ihe

lin><: of such transfer ""<U/I menis by anyone or more of the

transferees C<lUS<I mortiJ, duty shall be charged I1 the rate of

UnJ . .'iO for- every one hundred liri or part thereof of such share

lransferred 10 each lransferee alUSll moTtis as represents Ihat part

of the value of such d_lling house which exceeds LmIO.COO but

DOl lIIl2O,COO, or such greater amounts as may be prescribed; and

where ~h dwelling house was 001 fully o wned Or otherwi~ held

by the pel"$Oll from whom the: lrarufe r alUSll moms originated. the

amount of the value chargeable at tbe said rate shall be such

amount as i. proportionate 10 LmIO.COOor 10 Ihal part of ,IS value

which e~oecds LmIO,COO bul 001 lIIl2O,COO or such greller

amounts as may be prescribed as aforesaid. and the: value of such

house (whiche~r is the less) as the proportion of lhe share of the

ownership or other title under which the dwelling house wu held

by such pel"$Oll was to the whole ; and

(ii) where such property ODfIststs of .. dwelling hooK not

being a dwelling house 10 wh ich su bparagraph (i) refen. but beln,

the ordinary residence occupied by anyone Or more of tbe

lransferees C/l1I.IQ mortis in I Iransfer C/l1I.IQ mortisof lhe owneDhip

Or usufruct of an y real ri&ht over the said dwellin, house , duty shall

be charged al the I1l1e of LmJ .SO fore~ryO<!C hundred liri or pan

thereof of the firs! Lm20JOJ or such ,reater amount as ma y be

prescribed as afore5ilid. of the value of such dwelling hoU5C ; and

where such dwelling house was not fully owned or otherwise heLd

by Ihe person from whom the transfe r CQIiS<I morlisoriginaled . the

amoun t of the value chargeabic III lhe said rite shall be such

amOunt as is propc:lrtionale to Lm20,OOO or such crealer amount as

may be prescribed as aforesaid . o r Ihe value orlhe dwellin, house

(whichever is the Ic$S) as the proportion of the share of tbe

ownershi p or other title under which the dwelling house was held

by such person was to Ihe whole .

(3) Where the declaration is made more than one ~a, after

the happening of the transfer CDUSa mortis there shall be payable

together wilh the duty assessed in accordan(C wilh lhis Act interest al

the rate of eight per (Cntum per annum, or such rale as may be

prescribed. on any duty remaining unpaid in respect of each year or pan

thereof that elapses between the fint anniversary of the date of the

transferCIJIlSD mortis and the date of the making of the declaration ,

(4) Where a declaration refe ... 10 a usufruct that is

transferred CDUS<I mortis to several pel1lOn~ jointly or sua:cssi vdy . Or

jointly and sU<X:eS$ively, the duty on the $.lid dedaralion in respecl of

wch Iransferc,,1lSD monU lhaJl be kvied only al the commence ment of

the IlsufruC1.

(S) Notwithmnding any otncr provision of this At! , the

following provisions of this SCdiml shall apply to a decl aration in fcspttl

,''us,,

mOr/is subject to a slIspensive condition which is not

of a transfer

me rely protestative:-

(a) the declaration sha ll be m~de and the duty shMII be due

and paid by the administrator of the inheritance , or in the absence

of an admi nistrator by the beiR, in toCOOrdana:: with the provisions

of this Act . notwithstanding the contingent nature of the lranl.fer

CQUS<I mortis, subjcet to any right of reimbursoement against the

person benefilling under Ihe said transfer CQUS" mortis ,

(b) the dut y chargeahk under this Part sha ll he assessed as if

the transfer .... as one in favour of the person standing to benefit

from tbe transfer. failing the contingency.

(6) When the contingency rd(Trc~d 10 in sub5ection (S)

happens, or where effect is given 10 the transfer of property before Ihe

happening of the contingency-

(a) a declaration makinga staleme nt of the happening nfthe

,''us,,

contingency , or that effcet has been gi~n 10 the transfer

1PIOrIis, wll be given by tbe transferee ,,,us<> mortis bendilling

00""""

Ihereunder; and such transferee

m(}niJ shall. in addition to

any reimbursoement of dUlY, be also liable for the payment of lIly

duty assessed in vinue of the provisions of this sub5ection; and

(b) the happening of the conlingen.cy or the earlier transfer

as aforesaid shall be deemed to be a transfer CaUSQ mtJI'lis and the

U'llnsferee allUD monU benefilting lhereunder shallre imbursoe 10

any ~~ having made a dedaralion and paid duty in KIOOfdance

with subsection (5) hereof the duty so paid. and shl1 where the

dut~ pa~able pursuant 10 Ihis subsection is more than the duty paid

pu rsuant to suhoscction (5) only the difference belween slJoCh dul ~

shall be payable, and where Ihe duty payable is less he shall be

entitled to. refund paid in e~ccss .

'There shall he charged on any assignme nt rAanydc:bI orothe.

nglll, rcfclTed 10 in Sub-Title VII of Titk VI of Pan 11 of Book Second

of the Civil Code and to any conl,act of antichresis where Ihe period

a,rud upon fo r tile reslilulion o f lhe debt in respe<:1 of which the

ron tr&C1 of anlichresi$ is madc: , e~c«ds or may be made !O excced

siK lee n yean. a duly of Lm2.60 for every LmlOO or pan thereof of Ihc

amOI,lOI or value of the consideration of such tr aru;fer o . the va lueof the

thing trallsferred, whichever is the higher .

)7. Any docurnnl whereby any mo(or car as defined in the

T raffIC Regu lation Ordinance is transferred, shall be cb. rguble with

dU ly lllhe tate o f three Iiri per one hllndred liri or part thereof of Ihe

amoun' Of val ue of the consider ation for the transfer of lUCh il'KMor car

or the value of such motor car, whichever i$ the highe r.

KuU daku mc nl li fih xi ltarozza bi l-muluT kif imfissra fl -

Ordinanza dwar if-Regolamenl tat-Traffiku tip tr. d ent., ikun suUett

ghat-tun biT-rata ta' tliet tin kun mitt lira iew part; minnh. la' 1·

am mon! jew lal·yal .... tal-ko nsiderazz}o ni ghaHrasferimenl la' dik il-

vellura bil-mulur je w il· valuT la' dik il· vellura bil,mulur, skond liema

jkun l-oghla .

""' .. ".de""","'

(1) Saving any la w which prescribes a public deed. and

saving Ihe case of redemption of ground-rent by the filing of. Khcd ulc

of deposit in court, evel)' transfer to which sections 36 ami 37 of this Act

refer shall. unde r pain of nullily, be m~ in writing.

(2) No transfer of any motor car shall be registered by any

authority established by l.w for the PUrp!l§C'. before proof is prodUC"l:d

to such a ... thority that the duty du.e in aa:ordaooe with the provisions of

this Act has been duly paid .

)9 . (1 ) Where . in an auct ion sa le of movables. the total amo ... nt

payable for the article or articles purchased by anyone person, other

than ships. aircra ft and articles of food and drink , exceeds one hundred

liri or such amOunt as may be prescribed. there §hal1 be charged on the

memorandum wherein such sale is recorded and to which Ihi$ section

applies, a duty of I'NI) liri and s.i~ly cents for evel)' one hundred li ri or

part thereof of the price pa yable by such purd1~r.

(2) EveI)' auctioneer shall keep a memorandum of each sale

effected by him in I sale by auction in such manner as may be

prescribed.

(3) An y allClioncer failin& or omiU in& to compl y wilh Ihe

provisions of this section or of an y re&Ulalion made thereunder shall be

liable 10 a penalty of nol less Ihan len li ri bul not excecdidng onc

h ... ndred li ri for each such failure or omiSliion.

.... ( I) ~.e shall be ehar&ed on evcl)' QOI1 Ine1 of emphyleusis

or IlUKmphytellSis a duty 10 be .IIM'Cvd in respect of the yearly ground.

rent or increl$oC in the yearly ground. renl, 11$ the case mly be , U

fol1ows: -

if the lenn does not e~ceed

twent y five years .......... ..

twe lve liri per one hund red Hri

or part thereof

where the term uceeds lwenly-

five yean but does no!

$ixty liri per onc hundred liri or

esceed fifty ~an .•••....••.

part thereof

where the term ucceds fifty

~an but does no! ucced

eighty liri per one ..... mdred liri

seventy-five )'Can .. ...... .. .

or part t"'ereof

where the term nceedsse~nty·

one ... undred Iiri per one ... ~

five)'Clln; ........ .............. ..

Iiri OI"J'IIrt therecl

(2) (a) Where the duration of Ihe emphyteu~i~ may be

ntended. or i~ extended. or where two or more emp/1yteUlicaJ

gran ts are made in resp«! oft ... e same immovable in favour of the

sa me emp"'yleu la or hi~ ~ in lille. duly shall be assessed at

Ihe ... ,e:; applicable to the 10lal duration of the emphyleulical grant

or grants, but allowance shall be made for any duty already paid in

respect thereof.

(b) Where in . n emphyteutical gr.lOt the groundrenl

may be revised or increased at stated intervals of time during the

duration of such grant . Ihe amount of groundrent shall. for the

purpose of the assessment of duly. be reckoned H ili provided in

pa ... graphli (c) and (d) oflhis liub5cction .

(c) Where the ground rent is to be revisedor increased at

specified amounts or rales

(i) where the duration of Ihe gra nl is for I perpelual

periodoftimc. the amount of ground ren t specified in the deed

shall be increased by the specified amount or rate lI!I it would

increase in onc hundred yean; and duty shall be charged on the

amount of the ground rent so increased; and

(ii) wlK:re tlK: duralion of IlK: ground rent is for a definite

period of time the amount of groundrent specified in the deed

shall be increased by the specified amou nt or ... ' C (Of' the

dunllion of $.IX h grant and duty shall be ch~d on the amounl

ofgroundrentsoi~~

Provided Ihal the dUly charged under thi~ ~u hpa ragraph

may in no case be more than that whi ch would be eh~able

had the grant been onc Ai is referred 10 in subpa ... graph (i) of

thi~ paragraph.

(d) Where the groundrent is to be revised or increased in

relation 10 the rate of innat ion or in relation to a rate whkh f;lInnOI

be quantified althe time ofthc grant

(I) where the duution of Ihe grant is for ~ perpelual

period of lime the amount of groundrent ipecified in Ihe deed

Iohall be i ncreucd by an amount ~ui¥alen! to thr~c per

cenlum fOf" each yur for onc hundred yean and duty Iohall be

char~d on the amount orlhe groundrcnl $0 increased; and

(ii) where the: duration of the granl is fo r a definit e

period of lime the amount of groundren l specified in the deed

shall be increased by an amount equi¥alenl 10 Ihl'« per

cenlu m of the original ground rent in respect of each YC8 ' or

pan thereof specified in the d«d, and dUly Shall be charged on

the a~rage between the amount of groundll:nt so increased

and lbe amount specified in the deed

Provided Ihal the dUly charged ullder this subparagraph

5h~1I in no ca~ be more Ihan that which would bc chargeable

had the gram been onc as is referred 10 in SlIbparagraph (ll of

this paragraph.

(3) ~R' an ordinary residcra. as defined in soection 32 of

!hi!! Ad, is acquired by an cmpbytcutical or 5Ub-emphytcutical ,","I for a

period ClIcecding fifty yeaR, eV!:n though the relative grDI.llId.reol may be

revised al stated intervals of lime, the dUly cn.rgeablc under thi!! Ad 01\

the first Lml,cro Or s...m greate r amount !Ill may be prescribed of the

yearly groond-rent snail be reckoned al fifty per centum of the result

obI:aincd by applying the: I'1ltes ~fied in wb$edion (I) of thi'! ~iOl1

Provided that where, together with the imposition of ground-

rent , the:re is also payable I ny other a:nWdcration the duty iihall be

reckoned at the: 1'lI!eIi established in paragraph (b) of wblcction (4) of

setlion 32 of this Aa .

(I) Met. , rbejgh b'irltanl la' mobbli , l·ammonl totali

mllallas fuq I-oUell jew l-oUetti mixlrija minn pernlna wahda , barra

,!,in ~ vapuri. ajrupiani u oggelli la' l·i ke! u ~OI'b , ikun it jcd minn mill

hra Jew dak I.~mmon! li j~ta '.ii*, Slabbilil , ghandu jill1allu fuq il.

nym::"andum h fuqha Jkun Imniifei dak il·bejgl'l u 1i gIIalih iinifcri dan

]-~rtJkolu . lana ~' lewg liri u sillin tenteimu glial kllll mill lira jew pani

mmnha taJ-pre u Imhal!as mi nn dak iJ[,unei .

(2) Kill] idamatu r ghandu jtomm mmlorillfdum ta' kull

hcjgh I; sar minn u rhcjgh b'irltant b'dak il· mod li iista' jig; stabbilil .

,

(Jl

KU!I irka,ntat ur ti jonqos milli iha res id-dispotizzjonijiet

dan ]·artlkolu Jew la kull regolamenl magllmul tal'tlu jehel pien;a ta '

la

mhWf iDqas minn gIIaxar tiri lida mhux iljed minn mi ll lira ghal kull

nuqqa5 blla] dat .

40,

(I ) Fuq il-tuntraUi ta' enfitewsi jcw sub-enfilewsi kollll.

rJt-

tilllallas taua kalkolata fuq ii:<ens Ii jilflallas kull sena iew tieda

tens 1i jilllallas kull sena. st OlId i1-kai kif migjub haWTIlabt

;Cltk it·tmie n ma jtu"" itjcd

tnu-illira kull milt lira Jew pani

minn flamsa u gboJ[rin sena. .

minnha

jcH it-tlnien itun iijcd minn

!lamsa u gt\oxrin sena itda

mhlllt itjcd mum hamsin

MIt;n lira tult mill lira jew pa ni

sena ............. ... .... ........ .

minnha

jc.kt it-Zmicn ;tUD iijcd miDn

hamsin sena itda mhlll itjed

minn lIamsa U sebghin sena .. ImeDin Ura t uU mill lil1ljew parti

minnha

jekt it-tmien itun i:tjed minn

mitt lira kult mitt Jjra jew pan;

lIamsa u sebghin sena "" '"

minnha.

(2) (a) Mela ~-tmien la' l-enfilewsi jisla' jigi mlawwal . jew

hu mta_al, jew mcta tcwg kontessjonijiclla' cnfilcwsi jcw iktar

isiru dwa r I-islcss immobbli favur I-islcss cnfilcwta jew is-su(tessur

lieghu. il.lana ghand ha lig; meqjusa bir-rali applikab-bli ghat -

t mien tollu tal-konCessjoni jew kon6cssjonijiel la' cnfilcwsi, ltda

jinghala kont ghal tulllaxxa digA ml'laltu dwarhom ,

(b) Mela fal1 ta' kOnCcllSjoni enfilewtih C-Cens ji~la'

jig; rivedul jew mitjud fperi jodi slabbilili la ' tmien fil' lulla' dik il-

kontessjoni , I-ammonl ta~-«I1$, g!lalt-fini laI·li kwilU.ttjoni tal-

laXXil. ghilndU jilqies kif provdul fil-paragl1lfi (~) u (d) 11' dan is-

",hartikolu ,

(~) Mela ~-«ns ghandu jig; rivcdul jcw

m~ud

b'ammonli jew ral; speCifikati

(i) mela Hul lal-kontessjoni jkun ghal tmien

perpclWU, I-ammonl taC-«ns mse mm i f1-all &handu jiii

miijud bl·ammonl jcw bir-rata msemmija dacp li kictu kie nu

jitdiedu fmill seDa u I-UWta ng; mcqjuSll fuq l-amlnOnl lilt·

tens hekk miiju.d; u

(ii ) mela I-Iul tal-kontessjoni jkun ghal tmien

definil I·ammonl tac-«ns imsemmi f1-all glIandu jig; mitjud

bI·ammonljcw rala msemmija ghal-Iu] ta ' dik il·kontessjoni u

1-IUXlI li gi meqjuSll fuq I·ammon l toc-«ns hekt miijud

It.da l_lau~ mcqju .... okood dan i. _. uhparagrafu

m'ghandha Ikun qalt itjed minD dik h kienel ligi meqjusa li

kieku l-konCe"jon; kienel wahda bllal dik imsemmija fis-

~uhp~ ragr~fu Ci) t~ ' dan i l-p~ragrafu_

(d) Meta ~-tens ghandu jigi rivedut jew mitjud skond i,·

rala la' inflazzjoni jew st ond xi rata ollra li ma ti, tu lit;

kwantifikala malul it·tmie n lal-konCcssjoni

(i) meta Hut ta]·konCessjoni jkun ghal tmien

perpelwu I-a mmonl taC-Cens imscmmi n-al! ghandu jitdied

b'ammont la' tlicla fiE-mija gllat kutl sena ghat mitt ii/: na U I-

laua ligi mcqjuSll fuq I-amm,,"t lat-« ns he kk mitjud ; u

(ii) mela I-Iul tal-koncessjoni jkun ghal fm ien

dcfinit I-ammon! taN:",n. imsemmi f1_at! gl'landu jig; mizjud

bl-ammon! la' lliela fil-mija tac-tens original; ghal kun sena

jew parti minnha msemmija f)·all , U l-Iaua gl'landba tigi

meqjusa fuq il-medja beln I-ammon! tat«ns held; miijud u 1-

ammont imsemmi fl-an

IMa I-taua meqjusa st ond dan is-subpa ragrafu

m'ghandha Ikun qatt i*d minn dik li kicnct tigi meqjusa li

kit !!:u l-konC:cssjoni kieDel \VaMa bbal dill imsemmija fis-

~ ubparagrafu (i) la' dao il-paragrafu,

(3) Meta residellZll ordinarja, kif imfissra fl·anikolu 32 la'

daD I·At!, ligi akkwistata b' kontcssjoni enfitewtika ghal imicn itjed

minn hamsin sena, ukoll jekk iU:ens relattiv jista' jigi livedul rperijodi

. tabbilit; ta ' 1nlien, it-Iana li tithallas tallt dan I·AII fuq l-e_el

Lml,OOO jew dak ]-ammonl ikbar li jisla' jigi slabbilillat.tens flS-sena

ghandu jigi kalkolat b'hamsin fil-mija tar-ritultat miksub billi jigu

applikati r-rati spetifikati flS-subanikolu (1) la' dan l-anikolu

IMa mela, flimkicn mat.tens,ghandu jinghata wkoll bi bIas xi

pagament iebor it-taxxa gbandha ligi kalkolata bir·rat; stabbiliti fil-

paragrafu (b) tas_subanikolu (4) la' I-artikolu 32 ta' dan I-All.

A CMtr.od of uthangc: shall be dumed to constitute one

tran$fer and the duty dlar&eable tbereon shall be use ....... 00 the: highe r of

the values of the lhinp transfem=d

Provided that if different rates apply . d uty shall be char&«! on

the value of either of the things fTlInsferred at the rate or rates which 11In.ct

the higher amount o f duty.

A dutyof two liri for ~ryone hundre<.llirior JIIl" thereof

(I)

of the amount or "IIlueofthc consideration orthc real value. whicIIeveris

the higher, of the marketable security shall be charged

(a) on every document whereby any fon:ign marketable

security is transferred itwr viVQS to, or by any perwn in Malta

Pro.ided that no duty shall be dlargeable where suo:h Il'1lnsfer is

effected through. local bank ;

on c~11' document whc~by a marketable 5eC\Jrily other

(b)

than those mentioned in paragraph (aJ hereof is transferred \0 or by

any person in Malta

ProWled !hat 110 duly shaH be charpble whe~ $UCh transfer

involves the exdIangc of shares &om one company 10 a/IOIhcr within

• group of companies 00 RSUUclurina of holding upon mergers,

demcrgers, amalpmation and reorganisalions ; and

==

(cl on e~cry notice of the transfer

mOffi.s of mmpany

shares made in accordance with 5Cdion 460flhis Act .

In this sub!iec:tioll, Ma groupof rompaniesM mean$

(i) a holding rompany and ibl ~bsKIiariel; • company

shall be deemed 10 be • robsidiary if more tllan fifty per centof;1S

\'Otingsharcs are beneficiaUy owned by its boldingcompany ; and

(ii) oompaniei which are oonlrolied and bcne6ci.aUy

QWned directly or indirectly to the ,,](lent of lIIOIe than fifty per

ernt by the same dwdKJkk:rs.

(2) On the allotment of any newly ~ued share: or Mock of a

limited liability company regislcmJ in terms of section 74 of lbe

Commercial Partnershipt Ordinance, the dUly to be dJarged Wlder this Cop. lOA,

!iCCtion lIhall be .1 1M rale of len cenlS for every 1_lIty-five lin or~"

thereof of the real YlIlue of !he sbatt or stock notwithstanding that the

shim: or Med: 50 allorted or isaued is n(II fully pe.id up prooOOed lhal the tall

payatMe under this subIection sbaU iD no case be Ies& than one lira.

00. Every transfer inltr vivru of marketabLe securities executed in

Malta shall, under pain of nullity, be made in writing.

Whe«: lhe trand u of any fo«: ilfl marketable securi ty is

executed outside Malta upon an order given directly in Malta by any

person, IIId1 peTSOll shall give a notice in writing to the CommiS$ioner of

such Iran lifer in 5uch manner and in 5uch term as may be prcKribed

Provided Ihat notice shall 001 be given whe«: duty is not

chargeable under any of the provisions of th is Act.

<&S, Where any person fails 10 prodllC'C to the Commissioner, or to

the offICer referred to in section I \l of this Act. an y docume nt chargeable

with duty . il sh. 1I be pl'Cllumed that duty on such document ha5 not been

paid and it shall then be lawful for the Commissioner to proceed with the

collection of the dUly and penalty duc in a<.:OOr<Ur.ncc with this Act .

<16. (1 ) A person to whom shares in a limited liability company T _ _

«:p;tered in Malta. arc trarwnincd c_

monis (hereinafter in this - -

sc:etion referred 10 ;\$ a ~ t ... nsferee CIlU$Q "umis ~) w ll not later than "'Ji"-.

such lenn afle r the happening of the transfer CQW'<l mortis a5 may be

pre$Cribcd, give notice to the Registrar of Pattnership$. appointed in

accordance with the Commercial Pa n nenhips Ordinance.

(2) The notice referred 10 in sub5oection ( I) of this section

s.h.aJl contain such pilrticuJan; of the pel"$OQ from whom the transfer

C/lUUl morru originates and of the lTansferee , /IUS/! mortis, Ihe details of

the Wre5 belnl the object of the transfer and Ihe manner in which the

shires deVOlved on the tnmsfe rec C/lUS/l morris, as may be prescribed,

(3) The Registrar of Partnerships shall register the notiee

referred 10 in subsection ( I) of l111S section in a register which shall be

open 10 pllblic inspection, and which 5ball be kepi and indexed in such

manner as may be prescribed .

Any broker. agent Or other pcQOn who as an intermediary

41. lran~re" any marketable 5leCUril y to whidl liCClion 45 ref,rs. shall draw

up the document evidencing such transfer if the transfer is effected in

Malla or If the tnmfer is effected outside MallII, givc: notice of such

lamfer 10 the person on whose behalf he has acted within two days from

the transfer.

... Sa"" asotherwise provided in this Act any pcl'llOn whofaibi 10

compl y with Iny of the provisions of sections 32, 33, 36, 37, 38, 39, 40,

.16 ... .... 46_ 47. 41. 42, 43, 44. 46 or 47 of this Act shall be liable to a penalty of not less

than ten liri but nOl e~ceedidnl! five hundred Hri for each omission.

Mela xi pc:r5l,1na IODCj05 li lipprdenta lill -Kllmmissarj u jew

liIl-uffitjal imKmnU tl -. nikolu 19, xi dokumenl IIIAte" ghal-tun,

jilqies Ii t·!UIa fuq dat id-dokwncnt rna tballsib: 11 t- Kummissarju jklln

jisla' jipprotedi ghall·gbir tal-t.a.ua 1,1 I.pc:nitl; dovuta skOlld id,

dispotiujonijiel la' dan I-AIt.

( I ) Pcn"na I; jgfladdu gI'Ial gI'Iandha c/lusa mQr /is ishma

rkumpan nija ta' rc!ponsahbilu timita la re~strata fMalta (hawnheldi

iijed "iJ quddiem imsej1'la " min jirtievi CIIUSQ mOl1i.!") gl'landha mhux

attar lard minn dak it·tmien li ji~ warl I-vajja lal-lrasferiment alUSJJ

morti$ he kk kif jiti slabbilit, jaghti awit lir-Rejistral\lr tas-Soqetajiet

mall t" . s.kond J·Ordinanu dwar SOCjetajiet Kummertjali.

(2) L-.wit imsemmi fis-subartikolu (I) 'a' dan I-artikolu

ghandu jkun fib dawk il-partikolaritajict taJ-f.'C"una li mi nnha jlulII

orijina t-trasferimen t causa m(}nU" ta' miD Jirtievi CllIUQ mmtis, id-

deltalj; dwar J-;shm. I; h\llTll l-oggetl tal-tnI$feriment u I-mod I; bib 1-

ishma jkunu &fIaddcw pal ghand min ir6cvihom ( /IUS/! menU, hekt kif

jisla' jiai 5Iabbilit.

(3) Ir· Regiwaul1 las-Soqct.ajic\ g.I'Ia ndu jirregistra J-avvii

imscmmi fJS<5Ubanikolu (1) la' dan l-ani kolu frcgislru 1i jkun mifluh

ghall-is~ujon pubbliku , u li jiniamm u jkollu da k l-inditi li jsir b'dak il-

mod li jisla' jip Slabbilil ,

........... inlermwjarju

~rsuna

47_ KuU 5ensal. mandatarju, jew

ohra li bhala

valur ncgozjabbli 1i ghalih jim:feri 1-

~i

ji tt rasferiui

'""""' I.' " ... ~-, anikol

u 42, ghand u jaghmc l id-dokumenl Ii juri !lak il-lnI$ferimenl jell

il-trasferimenl jip maghmul f Malla jew jckk it-tnsferimcnl pp

m.agbm ul barra minn Malla , jagbti avvii la' !lak il·trasferimenl 1ilI-

~rsuna li ghaliha jkun aiiua fi tmien jumejn mit-tmferimcnl ,

48 , Salv kifprovdut xart'ohn fdan I-At! kul! min;o~ lijhares

jd-dispntinjonijiel I1 ' I-artikoli 32, 33. 36, 37, 38. 39, 40, 41 , 42, 43. 44,

46 jew 47 la' dan l'AIl jchcl ~nali ta' mbUJ: inqllll minn glIaxar liri iMa

mbux iijed min n hames milt lin glial kull nuqqu .

.,.

Bla hsan ghad-dispoti.zzjonijiella' I-attikolu SOla' !lan I·AII ,

il-~rsuna li littrasferiui fi trasferimenl inter ~i~QJ u dik li liIha pir il-

trllllferiment, u mcta t-tnsfe riment jig; maghmul b'au pubbliku jcw 61-

kat ta' dikjanlZ2:joni maghmula skond I-artikolu 33. in-nular li

jippubblika I·all relattiv , ghandhom ikunu rcsponsabbli /" If)/idwm

ghal l-hlas taHllXlIa dovuta fuq dak il·trasferimenl;ew all

Itda

(a) l-obb~gu lin·nUlar li jippublika !lak I-all ikun limilal

ghal-lauB dovUla fuq dak il-lrasferimenl $tabbilil fuq il-bati la'

(i) id·dikjlOrau:jonijicl maghmu la skond il-paragrafu

(d) taS-Subartikolu (4) la' ]·artikolu 32 la' dan I-All, las-

subanikolu (3) la' I-. nikolu 33 la' dan I-All u ta' I-anikolu 3S

la- dan I-AU met. maghmula ghal gbanijiella' xi hclsicn mil'

IllXlIa mogl'lti 131'11 dak I-anikolu, rejn jghodd;

il-valurdi kjaral fil-kunt rall: w

(i;)

il-~ n alilajicl mahsuba n-ani kn!i 50 U 51 la' dan J_

(iii)

Ail;

(b) n-nutar ikollu privilcU spetjali dwar il-taxn li g.handha

tilhallas u li Ikun thallscl minnu fuq :li lrasfcriment m.ag.hmul;c ....

dikjaraujoni magbmula b'all pubbliku, fuq il-proprjet! trasfcrila;

ll-privikSi spetjali mo&h1i b'dan I·anitol u ghandu jkun

rcA:istnl min~n\llar fi boien .. hrejn mid-data la'!lak I-atl ughandu

j t oll ... 1-i$le$S preferema bItaIl- priYiI('iii maflsuba fil· paragTflfu (t)

la' I-ani tolu 2010 laJ·Koditi Civili

(c) it-taxxa doVUUl fuq <.'.edoIa ta' fidwa p ' Ocns gbandlta

ti tballu mill-<,nfitewt. ; u

(d) it-taua dovula fuq il-nu'nwrandum ta ' ~i bcjgb bl-irkant

gl'Iandlla tithallas mill -i rkantatur. U J-Kc rrej rn. j kUM intilolal1i

jiehu dale. il-mobbli }ekk I-ammonl hetk imhallas majinghala>: Iura

Iill-irkantal ... r .

Kull nular Ii -

SO.

(a) jonqos li jhall as it-tau. dovuta t oUha jcw parti minnha

lal'll id-dispotizzjonijiet 11' dan I· AII fuq Iri all riteV\l t minnu ; jcw

(b) ;onqos li jscmmi rdak I-Ill I-ammonl la ' taua httle

dovuta;jew

(t) jonqos li ji kkonforma ruh u ma ' tuU lau, imposea fuqu

b'regolamcn tli jsir 1ah1 dan I-A n ,

ikun hati la reat u jchel. meta jinsab hati, penal; ta ' mh ulf ifKIlIS minn

!'lames lin iMa mh ux itjcd minn mitej n lir • . u l-proYiw I; hemm ma'

I·artl kolu 11 ta' da n I-All gha ndujgllodd glial dan I-artikolu.

Saving the pro"wons of section SOot this Act. the tramferor

in a trande r Inltr ¥ ,' ¥ QJ and the Ir.mfer« • • nd .. here the transfer is

effected by public deed Or in the casoe ot I declara tion made in tenns of

section 3J the nou.ry publishing the relative deed . shall be jointly and

severally liable to pay the dut ycha~abk on such tl1lnsfe r or deed

Provided that

(.) the liability of the notary publishing such deed shall be

li mited to the duty chargeable on such transfer establishcd on the

basis of

(i) the declarations made in term s of paragraph (d ) of

subsection (4) of section 32 of th~ Act. of subsection (3) of

section 33 of this Act and of section 35 of this Act whcn made

for purposes of an y relief granted under that section. whcre

applicable

(ii ) the vallle' declared in thc deed : and

(Ui) the penalties contemplated in sections SO and SI of

this Act

(b) !he notary .hall have a "P"cial privi lege in respect of!he

duty payable and paid by him on any transfer effected or

declaration made by a public deed, over the immovable

tr.nsferred ;

The special privi lege granted by this section shall be registered

by the notary within two mon ths from the d~te of such deed and

shall have the same rlRk as the privilcgCi contemplated in

paragraph (c) of section 2010 oflhe Civil Code;

(cl the duty chargeable on a Khcdule of rede mption of

grOllnd·rent shall be paid by the em pl!yteuta : and

(d) IIIe dUlydla rgeabk on tile memorandum of any aUCIion

sale dial] be paid by lhe aUCIioneer , and the buyer ~hall not be

Cop. 16.

entitled 10 obtain de~vel)' of sud! movable unl ess Ihe amounl of

duty so paid is reimbu~d 10 Ihe auctioneer,

!t.

A ny notal)' who -

(a) fails 10 pay in whole or in part the duty ehargcable under

the provisions of Ihis Act on any deed received by him ; or

(b) fails to mention in JUeh deed the amount of duty so

chargeable; or

(c) fails to comply with any duly impo$ed on rum by any

regulalion under this Ad .

shall be guil tyof an offe nce: and ~halt be liable on conviction to a penalty

of not less than five liri but nol eKcceding two hundred liri ; and the

proviso 10 $CCIion I1 of this Act shall apply to this section.

( I) Where a notal)' receives a deed of U"an$fer of any -.".

immovable properl y o r a deed cont aining a dedaration made in

a<.:oordancc with sect io n 33 of this Act , whether duty is chargeable .ojoct .. duI,..

thereon in accordance: wi th this Act o r otherwise, he shalt , within such

time ll5 may be prescribed for lhe payment of Iny duty. I nd togetller

with such payment. if any. give not ice of such deed to the CommiMioocr

in SU<:h {onn and containing such particulars ll5 may be prescribed

PTOvided that no notice shall be given where the Government

o r the Housing Authorit y is the transferee.

Any notary woo fails to give such notice o r Jives inooTTCCI

(2)

or incomplete parlicul ars Or details.tW1 incur I penalty of not less than

five liri and not mo re than two hundred li ri .

. --

(I) Where the Commil>§ioner is IKItisfi ed that ti>e price or c,

consideratio n, Or the value of an immovable as declared in 1 deed of

transfer or in a declaration of I transfer C4UUIJ morris made in IC(:(lrdance ~..,

with SC<:Iion 33 of this Aa . is less than eighty five per cent um of the real

_.

value o r consideration IS established by the Commissioner, o r is less

than the CX)IISideralion Ihal rcsults 10 the Commissioner to have been

act ually paid o n th e deed. o r where a dedaration that ought to be made

in terms of section 33 ofthis Act hIS not been made . he shall proceed to

detennine by o rde r in wri ling the amount of duty chargeable 011 lhe

difference: between Ihe value or consideration declared in the deed and

ti>e value or oonsideration of the immovable IS established or as rcsults

to the Commissioner to have been aClually paid or the duly lhat would

have been payable on a declaration. IS the ease may be and shall raise an

asscssmcnllCOOrdi ngly

Provided Ihal where a declaration has no1 been made as

aforesaid. IIOIII,n& in this wbs«tion shall be con$lrued asexempting the

transferee CIlIWl monu from any obIiption 10 m .. ke the relative

dedaT.!;On in ~coordance with $KIion 33 of Ihis Act bllt any duty paid

following an assessment shall be taken into aocount in any declaration

made sub$eq~nllbereto ;

Provided funher Ihal where a declaration has not been made

as afore$8.id the Corn mi~ioncr may not e~crtise his powers o.mder thii

S«tion afte r the lapse of thiny years from tile lIappcning of the transfer

"aUUl monU.

(2) If 111<\ CommiJ$ioner is llItisfied that the declaration

refc .... .,d 10 in pa ragraph (d) ohuhsect ion (4) of section 32 of this Act o r

dUll any statement made for the purpose of any relief under IICction 33 of

lhis Act , is 1101 complete, eorred and trut in all details he shall proceed

10 <ktc nninc by order in writ ing the amollnt of IhI: duty chargeable

being the difrerence between the duty property ch'l'lcahlc in the

absence of such dedaration or such statement, as the case may be and

the duty paid on the deed .

(3)

In IlrInsfer murl'iv<», the lrInsferor and the tnnsferec

~hall be jointly and :;C:l'erally liable to pay the duty rdernd to in this

section.

(4) Where in the opinioo of the CommiS5~r the <ked of

tranrler or the deed of decla ratioo made in aa:ordancc with section 33 of

this Act does not reRect the true conditions of the transfer, the

transferor in a transfer irl/u I';I'OS and the transferee shan uch be liable

to pay an additional duty equal to ten times the differcllCC between the

duty pIIid on such deed and the duty ch.r~able as delennincd by Ihe

CommMionc: r

Provided that only the transferee shall be liable 10 any duty or

additional duty assclISCd only becaU$e the declaration or statement

refernd to in subsection (2) is !I(){ complete, eonect and true .

(5) Savi ng the other provisions of this 5«1100, the

Commissioner may raise an .t$$eS$ment as provided in this section, at

any lime, within one year from the day of the receipt by the

CommiSliiOflC'rof the notior referred 10 in section 51 of Ih is Act

Provided that in the C.t:;c: of a notice in respect ofa declaration

of a transfer Cl/usa mortiJ such aSKSliment may be made within six years

of the reocipl of such notice.

PART IV

D.

(I)

Duty on every document executed outside Malta being

suo:h as. if eKeculed in Maha would be liable ID duty. shall , before any

IlK Ihc rwfismade in Malta , be Pl'id by the person by .... hom such UK is

made at the rite p~scribed in this Act for sucll document were it

eucuted in Malta.

(2) Any person woo fails to comply with the proviliions of

this section sllall be liable to the same penalty as would be applicable to

the default if it were oommitted in respc:etof a document ohn idenliclll

o r analogous nature executed in Malta.

PARTV

A

.. ab -

Objedblf - APfI"b

SI. The CommiuOoncr shall cause to be i1Crved on the per.lOn

Uablc 10 Pl'Y the duty. o r on his lawful representalive . a notice stating

the amount of duty Pl'yable in accordance with the provi$ions of this

At'!. and indicating lIis righ ts under section 56 hereof.

II- Kummissarju gIIaDdu jara Ii jip notifikal liIl-penuna Ii

jkollha tflaUas il-Iana, jew lir-rapprmotanti legali ta' dik il-penuoa,

awit Ii juri I-ammonl ta' lana Ii gIIandha tithallas akODd id-

di5potizzjonijiel la' clan I· AII, u Ii juri d-dritlijiel lagbha labl I-artikol u

56 la' dan I-At! .

An assessme nt shall for all purposes of this Act be deemed to

lIave been made by the Commissioner on the date of service of lhe

notice aforesaid .

~.

(I)

If an, person served with or affected by • notice of eti "

~nt wishes to contest that assessment . he ma, apply 10 the ......

Commissioner for its revocation o r revision b,. notice of objectioo in

wril ing ~cifying the grounds o f the obj«tion 10 the ~nt a nd

made within thiny days from the date o f the scrvice of the notice

aforC$lid ;

Provided Ihattbe Commissioner shall extend the w d period

as may be reuonable in the circumsta nces if he is satisHed that that

person was prevented from contesting the BSSC$Sment owing to sickness,

o r absence from Malta. or any ot her rea5Ol1able causc.

(2) Where any person who has objected 10 In MSessment

agreeli witll the CommiS5ioner as to the amount o f dut, Pl'yable

lhen:under . the lWCI5II1ent shall be amended acconIingly. and notice of

the duty Pl'yable shall he served upon such person.

(3) If no . S'«....,n t is reached as provided in $ub5eelion (2)

of this section. the Com missioner WU detenninc lhe duty b, order in

WTitin& and serve on the person objecIing a notice of his refusal to

a....,nd the ~nt as desired by soch person .

51. ( I ) Thc President o f Malta may by ootice in the Quelle

appoint a Board of Special Commissioners for Duty 00 Documents and

Transfers ronsisting of a Chairman and two o ther persons for the

purpose of hearing and determining appeals in accordance wilh the

provisions of sedion 58 of Ihi! Act . The: President of Mal ta may also

appoint Ihr« other pers0n5 to k! as Special CommissioneD, one 10

replace the a..innan and any onc: of the OIher l WO 10 replace any o f the

other Special Commissionel1l whenever the Chairman or any of the

other Special Commiuionen. tI!I the case may be , is. for any reason.

unable IOcarT)' 01,11 his fullCl ions. Both the Chairman and the , ub5!ilute

Chairman shall he I Magistrate or. reti~ Magistrate.

(2) A penon shall he disqualified from being appointed or

from conti nuing 10 be a Specia l Commissioner IiO long as he is a membe r

orlhe House of Represe ntatives .

(3) Every Special Commissioroer shall hold offICe for such

period as may be spe<:ified in his appointment , or, where not so

$pecified, for a period of one ycar.

(") 1bc: Commissioner'hall publish all ~ J,iw: n by the

BoaId on points of law.

(S) 1bc: Board 511all have JIOWC'r 10 MlmRlOO any penon 10

sive evidence or to produce boob Or other documents before it. and the

Chairman shall have lhe power to administer the ooth to any person

appearing before the Board.

(6) The Speci al Commissionenshall not be personally liable

for any act or default of the Board done or omitted 10 be done in good

faith in the course oflhe proceedings of the Board.

(7) ~ MiniMer may make .... k . gove rning appeal~ to the

Board and. without prejudice to the Cenerality of the foregoing . may

make .... 1e5

<a) prescribing the manner in which an appeal shall be made

to the Board;

(b) prescribing the procedure to be adopted by the Board in

hearing an appeal and the records to be kept by the Board;

(c) prescribing tile manner in which the Board sh all be

convened and the plac" where and the times al wh ich the Board

shall hold sittings;

(d) prescribing fees to be r-id in respecI of appeals to the

Board; and

(c) generally for the bette r calT)'inc out of the provisions 01

this Pan relating to the Board.

( I) Jekk D persuna DOtifikala ;ew Ii linllaqal b'awit ta ' -.oS

lik...;dazzjoni Ikun tiltieq tikkontesta dik il-likwidattjoni , hi lua'

lappUu ghand i1-Kummissarju glial eevolta jew glial reviijoni lagllllfl

b'.wit la' oUeujoni bil-miklub Ii jispet:ifika r-ratunijiel gIIall-

oUezzioni gIIall-likwidaujoni u Ii jsi r fi tmien Uel;n Iturnala mid-dala

tan-notifika ta ' I-awit imsemm i qabel

ltda I-Kummisu.rju gIIandu jta_al l_imKmmi tmien skand

kif ikun aienoq fiO.Qrk06tanD meta jkun todWau Ii I-persun. ma

sc:tgllett tillOOlesta 1-likwidazzjoDi minhabba nuqqas minn Malla ,

mant jew kull rajun..i Jtierqa obn.

(2) Meta D penuna li tlr.un oUenjonat gba! likwidanjoni

liftiellem mal-Kummissarju dwar l-amlJl(lnt 11' taua li gflandlla titballas

dwar il -likwidaujon; , din gbanelha lip emendata skond il-ftehim, u 1-

awit tat-tana I; gflandha litIlaUas gflandu jip DOlifikat liI dik il-

penuna.

Jell ma jintlabaqJ. fte him kif provdu t fis-subartikoll.l (2)

(3)

tJ;' dan 1-wtikolu, il-Kummissa'lll gbandu jidOetiedi t _UD. b'ordni bil-

miktub u jinnotifilr.a IHl-persuna Ii loggezzjona Ivvii li 111.1 jirrifjull li

jemenda I-likwidaujoni kif mitlub minn dik il-pcnuna.

!7. (I) II-Presidenl ' a ' Malta jiM.' b'avvi1 foI-Oazuua iahtar

Sord la' Ku mmill50lllji Speqali &hat-Taua fuq Dokumenli u

TrasfcriJIK:n li I; jkun maghmul minn Chainnan u minn kw! pcrsuni

ohr. sabie~ ji!.imlhu u jiddcticdu appclli stood id-dispofizzjonijicl 'a' 1-

anikolu SS la' dan I-All. Il·Presidenlla' Malta jista' wltoll jatuar diel

pcrsuni obn bin ;agbmlu~ 1.1' Kumrniuarji Spetj.li, widled biu

;oqghod minflok iC-Chaimum u kull ",ielled mil-lnejn l-oI'Ir. ~lI

joqogl'ldu mi nflok xi wiehed mill- KummisN.rji SpetjaJi Io()hm klllI met.

6-Chllirman}ew xi wiched miU-Kummisurji Spcgali ]-ohra, skond il-

nt, mOl jkllllJl jislll' gbal xi n&uni. ;aqdi dmirijielu . Kcmm ie-Owl.""",

kif ukoH iHoitiUII CluJirmlUf ikunu majistnt jcw majistnl1 iniral.

(2) Persuna roa tkuru! lista' liti nominala lanqas ma tiSl"

Ikompli b1'llla Kummissarju SpeCjal; sakcmm tkun membru tal -Kamra

lad·Deputali.

(3) Kull Kummissarju Spetjali gbandu jibqa' fil-kariga 3hal

dllk ii-tmieD li jista' jip spetifikat m -ham tiegl'lu, je .... , meta ma jigi

spetilikat xejn dwar dan, ghal tmien seRa.

(4)

Il-Kummissarju gllandu jippubblika d-detiijonijiet

kollha mogl'ltija mill-Bord fuq punt; la'lip.

(.5) Il-Bord ikollu s-setgl'la li jsejjah lil kull penumt sabiex

tixbed je .... ilUib kotba je .... dokumenli ohra quddiemu , u C._Chairman

ikollu 5-sctsJ'la li jagbti l-t:uramenllil kul! perwn. Ji tenaq quddiern il-

8o<d.

(6) II-Kumrnissarji Spe~ali rna jkunux personalment

responsabbli glial kuU e&J'lmil je .... nuqqas tal-Bord magllmuJ je .... li naqas

li)sir in boNlfilh matul il_protcdimenti taI-Bord_

(7) Il-Mini$lru jisla - jaghmd regol; I; jilTegolaw I_.ppelli lill -

Bord u, bla hsara gI'Ian-aeneral;t~ ta' dak li ntqal qabel. jiSla ' jagluncl

regoJi;

(.)

li jippreskrivu I-mod li bib appell &JIandu}$ir li ll-Bord;

(b) Ji jippreskrivu l-prOO::dura li I-Bord gI'Iandu jut.a fis-

smiegll ta' aPIXIl u r-,«o'1s li gI'Iandhom jintammu mill -Bord;

(C.) Ii jippreskrivu I-mod Ii bih il·Bord gllandu jitlaqqa' u 1-

postijiet fejn u I·binijietli fihom rl_Bord ghandu jagl'tmel il.laqgl\al;

(d) Ii jippreskrivu d-drittijiet li ghandhom jithallsu d .... ar

appcUi till-Bold: u

(e) b'mod generali sabicx id-di$pOfuzjonijiel I.· din il-

Taqsima dwar il-Botd ikunu jistgl'lu j1iChhu abjar,

Kull persuna ill; Ifloss rul'lha ~&ir.val a b' likwid;m:joni.

SI.

( 1)

u ma Ikunll ftehmet mal·Kummissarju dWlr I-ammonl la' taua 1i

ghandu jitllallas kif provdut fis-subartikolu ( I ) la' l-artikolu 56 la' dan J-

An . list.' laghmel wppellli11- Bord fi imicn llel;n i\umata mid-dala la n-

notifika I;lha ta' awit tar-ritju! tal· Ku mmjjprju I; ;C1M00a I·

likwidattjon i kif mitlub.

Kull persun. Ii lappeU. gIIandha tidberquddiem iI-Bord

(2)

;Cl" pef'5Ollalment jew b'meu ta' aient .

(3) !I-pit tal-prav. illi l-Iikwidazz;oni I; d~rhl pi r 1-ilmenl

hi;a ettessivI jhn (a ' I-appellant.

811 \'\sari gl'lI.d-dispo:l:izzjonijie t ta~-subartikolu (3) ta'

(4)

daD ]·anikolu . jI·Bord ghandu jillonferma. inaqqlll , jtid jew jannulla 1-

likwidazzjoni;cw jagbmel dakl-ordni dwarha 1; jidhi rlu xieraq, itda hll

Inaqq is jcw tied. bhal dawk jislghu jsiru biss dw.r dawk jI -kapijiellad-

deti2joni lal- Ku mmissarju I; kontra taghhom ikun $aT appell. A vvit lad-

detitjoni tal-80rd, lad·data lagl'lh, uta' hU emenda fil-litwidazzjoni

ghandu jinlbagl'latli ll -Kummissarju illi jordna li topjlta' IlIt 1-1vvi1lip

nOlifikala bekk kif provdul fl -artikolu 61 la' dan I-All liU·penUl\ll li

lappella. flimkien ma' lwit li jglIarraf lil dik iJ.penvnl bid-drillijicl

\agl'llla skond I.artikolu 59 la' dan I·AII

Itda fil-ku ta ' dikjaruzjooi mebticga li ssir tahll-utikolu 33

ta ' dan I·AII ;C'" 11' awit mchticg li jsir stood I.ani kolu 46 la· dan I-All.

il-Bord gl'Iandu IOmmarjamenl jK:bad kull appcll quddiemu u

jikkonferma I-likw>dav:joni li d ... arha jkun $aT I-ilme nt kemm -il darN

ma lingiebx q uddic mu prova prim4/~ li sad-dala li fiha jk un sar 1-

appell, tkun $Irel dik id-dikjarazzjoni,;C ... ik un sat dak I-avvii. , kond il·

k".

(5) Appell magl'lmullill_Bord ma iislu jig; irtir.1 jew Ocdul

bUd bil-kunscnllal-Kummissarju .

(6) II-Bord jistl' jordna l·korre12joni la' kull tb.1I . rilmcliku

li iagl'lmel rai deeiijoni liegl'lu fuq rikon ipprctcntat minn xi wal'Mb

mill-panijie! fi tlnicn gl'IUlrt iiiem mid-data tan-notifih lilha ta' dik i6-

detitjoni u nOlifikal lill·pani l-ol'l r • .

(I) Any person who feels aggrieved hy an assessment. and

has oot agreed with the Commissiont=r on the amount of duty payabl e 8$

provided in subsection (I) of section 560f this Act. may cnle r an appea l

to the Board within thiny day~ from the date of the service upon him of

a notice of the refusal of the Commissioner to amend the assessment as

desired ,

(2) Every pel'$Oll appealing shall appear before the Board

either in person orby an agent ,

(3) The onus of proving that the ISSe$$ment complained of is

exces.sive shall be o n the appellant,

(4) Subjed tothe prov isio nsof subsedion Cl) oft hissedion,

the Board shan confirm, reduce, increase or annul the assessment or

make $UCh order !hereon 15 it may deem appropriate, but an y such

m!UC'Iion Of incre~ may rder ooly to those heads of thi

Commissioner's decision apinst which an appeal is entered. Notice of

the Bo&rd" decision , of the date thereof, and ofany amendment to !he

asseloSme nt shall be: sent \0 the Commissione r .... ho shall cause a ropy

thereof to be served in !he manner provided in section 61 of this Act to

the (JC1'$OIl appealing , together with a notice informinl sud! person of

his nglm under section 59 of this Act

Provided that in the case ofa declaration that il requim!to be

made in terms of section 33 of this Act or of a notice that is required to be

made in terms of sccticm46 of this Act, the Board shall summarily reject

any appeal before it and confirm the assessment oompllined of. unlCM

primll fadr evi<knce is brought be fore ;1 that s~h dedaration or notice.

as the case may be, has been made by the date on which the appeal was

entered.

(5) An appeal to the Board shall not be withdrawn or

d;,continued except with the conKnt ofthe Commissione r.

(6) The Board may o rder the COfTection of any arithmetical

error incurred in any of its decisions on an applictltion filed by eit her

pany within ten days from the service upon him of such decision and

served on the othe r pany ,

(I) Any person who , having appea led to the Board, feels ... w< ... .."h<

~"

aggrieved by this derision. may appeal against the decision. 0f1 a of

question of law only. to the Coon of Appeal by an application filed

within thiny dB)"!' from the date of service uJlOl1 him of the decision of

the Board.

(2) The Commiuioner may, if he is dissatilOfied with the

decision of the Board. appeal against the decision. on a queMion of law

only. 10 the Coun of Appeal by an application filed within thiny days

from the date of the Board 's <kcision.

(3) UnleM rules made hereunder pfO~ide • longer period.

seven clear days' notice dlaU be given to (he panics of the date fixed for

the heari ng of the appeal .

(4) The Co",,! ma~ con firm . reduce. increase or annu l the

IlUCssme nl as determined by the Board or make such order therron as iI

may deem appropriate but any such redlKtWn or incn:ue ma, re fer

()I1]y 10 those heads of the Board', decision against which an appeal is

entered.

(5)

Noli« of the amou nt of duly payable: under the

asseMmCDI as determined by the Coon mall be served by the

Commissionf:r In the manM:r provided in $Cction 61 of Ihis Act .

(6) The Boa rd established under seclion 29 o f the Code o f

OrB,nlsation and Civi l Procedure may make rules oonccming appcalll

10 the CoU" of Appe al under Ihissection, and prescribing tile fees lobe

plIid on such a ppeals.

Whe re no valid obj«l:ion or appul has been lodged againsl

an ...... "menl. or .... here the amount of the dUly illS been agreed 10

under subsection (2) of section 56 of this Act, or wben: an appeal has

been witlldrawn or diKOnlinued, or when: tbe amount of dUI)' payable

has been determined onobjectionor IppeIIl, the ~n l as madeor

agr«d to or determined on objection or appeal. as tile case may be,

~l be final and c:onclusi vc for all purJlO5«of lhis Act

Provided tha t nothing in this Pan of Ihis A ct tJlalJ pre~entlhe

Commissioner from makinS any refund or "djw;lmenl under the

provisions of Kdion 62 of this Act or any assessment or additional

_ m enl which does not involve re-opening any maller which has

already been determined on appeal.

61 . (1) A nOlice given by the Com missioner fOTthc pIITJIOK'Sof

this Act shall be Kl"lled on the person to whom il is addressed eithe r

personally or by bein, K nt by rcgistered poll to his last known business

Or private " ddre$S .

(2) [1'1 the case of KrvK:e by registered poIt , unless the

""'"t raT)' is proved, the not ice tJlall be deemed to have been Krved;

(a) in the case of. PC:T$(M1 residinl in Malta, not later than

the third day ~ua:eedinlthe day of pos!Hllc; and

(b) in the Ci\5C of • person not so residing, on the day

SU(:ClI:eding that on which the notice would have been received in

the ordinary coone by poll.

PART V I

Rd'IuId 111 Owty

(I) The Commissione r may. subject to such conditions 15

may be prescribed . refund the dUly where -

(a) anydoc:umenl hasbee n inadvenc nllyspoiled , mutilated,

or rendered unfit for use before it iSCltCCU led; or

(b) a document iu ubsef;juently expressly declared to be null

by any CX)TT1 petenl cou rt ; or

(c) tt..: material condition of 1 docu ment is such as to jUMi fy

iusubstitution by another document of 1 si milar nature , provided

that the oonsent of the Commi$Sioner for such substit ution ~

obtairw:d be fore it i~ made and thRt the du ty appl icable fo r the

document at the time t he substitulion Is made has bee n duly paid;

~

the amOllnt received by the Commiuioner was oot du.e ;

(d)

(e) due to an error in computatio n, exce$Si~e d uty has been

paid ; or

(f) a docu men l drawn for purposes of repstralion or fili nl

wil h an authority established by law is re;ccted owing to its non-

con fo rmity with the rCf;j uircments of the authority oonoc rned .

whe re the document. whether or not ;t may be construed to ba~ e

some ~aJidity between the part ies. has failed 10 achieve the pu rpose

for which it was executed .

(2) Oaims for the refund of I ny duty under this section shall

be ml de in soch manrw:r and within such period as may be prescribed.

(3) Where in the case of the person mentioned in paragraph

(I) of subse<Uon (4) of 5C(:tion 32 of this Act who acquires a $CQ)nd

residence 11 defined in the same section it is proved to the SltisfilClion of

the Commissione r that his fonner re5idence was KIld wilhin onc )'ear

from the date of aCf;juisitio n of ltis second residence . such pe rson shall be

entitled 10 a refund of the duty paid in excess of the duty properly

chargeable in respect of the lCIjuisition of such residence as established

under the provisions of 5C(:tions 32 and 40 of this A ct.

(4) Nothing in this section contained shall be deemed or

made use of to supersede o r replace the provisions of section 56 0f tbis

Act.

PART VII

Protection of tlte Duty

(I) No person bound to make I ded" ... tiol! or lodge" ootice ~

in respect of a transfer a UUQ nwnis or liable for the payment of the d Uly

under any of the provisions of this Act may . after the lapit of the ti me

prescribed for the makin& of . uch ~ declaration or nolle.: . institute Of ~ .

prosecute any legal proceedings , or make any cJaim in any G overnment

department , in respect of any pro perty whleh should be incl uded in such

I deda ra tion Or ootice unlcw; it i~ shown that the declaration Of notice as

the case: may be ha!! been made and ind udes the property to ""hieh the

I" occedingsor daim refers .

(2) The dcf~ull of proof lh al the d«lara tion or na tio!: has

been made may be pleaded by the panies al any stage of the legal

proceedings, and shall in all ~ be raised by the (:OUR U offICio. 1be

legal p~di ngs sllaJl thereupon be stayed fonhwith and ~11 not be

prosecuted unlillhc omission is .edified by the pcf$Ollliablc therefo. or

by any()(ber inlcraled pan)'.

(3)

In the cases rdcrred 10 in IhiS$CCtion. thcooun shall live

the necessary directionl in order Ihal the propen), forming the subject-

matter of tile lepl proceedings shall not suffer any prejudice.

(4) The provisions of Ihis section shall nol apply after the

lapse of len years from tile relat;ve: transfer CIlIUtl mQni.r.

No pef$Oll or ... lthori!y shall. where a transfer ('sw"

(I)

manU issubjccltoduty under Ihis Act re,;sler any trlnsfcrofoompany

,""res in the name of I lnnsfer« C4IUUI mortiJ or any other pcnon

clai ming 11I.001h or undc r him bdore .KenBininl that a noticc of such

tnnsfer has been lodged with the Regist rar of Partnerships in

accordance wilh this Act.

(2) Any person acting in oontravention of th is section shall

be liable for the payment of the relative duty ,

65, ( I) h $hall be du ty of every notary uecuting any de<l:d of

partition, sale, grant, assipment or other t .... nsfer of immovable

property Of of rights anne:led theretO , 10 state in the de<l:d whether the

prope rty in qllC'lIion came to the pa rt itioners. 1IoC11e1'!;. grantors •

assignors. or other tranderon by onerous title or unde r a tra nsfer causa

monis Or olherwilloC . and -

(a) where such properly came to the said persons byonerous

title. or was assigned to such persoJl$ under a deed of partition. or

was acquired by such persons under any title. other than by a

transfer CQusa mortis. or came to the said po::l"5OnIi under a transfer

causa mortis happening at IcIlSl ~nty yean before the date of the

deed. oreame to the said peDOns under a chargeable transmission

referred 10 ,n section J of the Death and Donation Duty (Repeal)

Act. 1993. to record in the deed all relevant details;

(b) where such property, nol being property assigned to Ihe

.aid persons unde r a deed of partition, came to the said persons

under a transfer cawamonis, o ther than by a tnnsfer as it. refeTTCd

10 in paragraph (a) of t hi~ s.ub5ection , 10 indicate in the deed the

dale on which a decla nllion in respect of the transfer causa mortis

was made giving all detail$ of the deed WhcTCby the declaration was

made

Provided lhatthe provisions of Ihi$ su~iun shallllQl apply

where the properl y it. transferred by the Government .

(2) No deed rdened 10 in subsection (1) ofthislIoCClion Shall

be e .. eruled where the properly has come tu Ihe partitiuners. sellen;,

grantors , assigllQl"$ o r other transferors un.de. any tTaJUfer Olusa moTtis

other than. trander referred to in paragraph (a) of subsection ( 1) of this

section unLess the rdative declaration of the transfer CIIUSII nwnis has

been made .

(3) If a DOIary contravenes the provisions of SlJbsection (1) of

th~ section, he &hall be guilty of an offence and sba.U be liable, on

amvioction, to a fine (1Invru'lIdII) of not less than ten liri and not

exceeding one hundred liri fo r ead! contravention, and the proviso to

S«tion 11 of this Act shaU apply to this section.

(4) If. llOIary oontravenes the provisions of subsections (1)

o r (2) of this section, be shall be liable for Ihe payment of Iiouble the

relative duly.

(1) Where any immovable property or riglm annexed

thereto are sold by judicial auction, the Registrar of the Court under the

authority of which the sale has laken place shall, after notifying the

pelWn or penoos appearing to be interested therein, remit 10 lhe

Commissioner from the proceeds lodged in coun, with preference ove r

any other person not having a prior claim 10 that of the Governmenl as

provided in subsection (4) of this section, tile amoumof any duty which

may still be due in respect. of the property or rights sold.

(2) Any interested party may oppose the remittance

aforesaid by writ of summons filed against the Commissioner within six

working days from the receipt of the Registrar's notification .

(3) No bid IIl1imO comJHlISlllldi made in any judiciallollle by

aw;tion of immovable property Or rights annexed thereto sha.U be

approved for the purposes of section 331 of the Code of Organization

and Civil Procedure unless it is shown Ihat lhe dUly 10 which the

property affected by Ihe sale may be subject has been paid.

(4) (a) Government shall have a special privilege in rcspx1

of the duty payable under this Act over all the propeny IraDsferud

C4USII morlis.

(b) Wilh regard to immovable property, Ihe special

privilege granted to Government by this scrtion shall not.Iffcct

(i) real rights lIC(juired by third p,irtiesover the propeny

in question before the happening of the transfeTCllIU/I IftOrtU;

" (ii) third paniao in possession of the property.

Provided that the said spe<:ial privilege shall not affect ~

(i) the privilege or hypothcc registered by the crediton

of such person before his death Or within thn~e months of his

death or any sholt~r lWliod ~st~blislwd by h,,~

(ii ) the rights of those credilors who nave demanded the

separation of the Aid penoo·s Clitate from Ihat ofhis hein

Provided further that Ihis bendi! shall not apply to the

legatees who may haVC' obtained such separation of estates.

(c) "The special privilege granted by Ihis subsection over

immuvable property shall be registered by Ihe Commissioner

within Iwo months from the date on which the relative assessment

raised in accordance with the provisions of this Act becomes final

and conclusive and shall rank immediately after the privileges

oontemplated in section 2010 of the Civil Code.

Every pelWII required or authori«d by any of the

provisions oflhis Act 10 do anything for the protection of the dut y shall

be and is hereby indemnified against any person whom5Oevcr for

anytlling done by lIim in pursuance or by virtue of any of lOOse

provisions.

PART VIII

( I) Any exemptions granted under tile provisions of the

DUly on Documents Act and otlhe Slamp DUlies Ordinance. repealed

by the said Act, shall be dumed to have been granted by Ih~ Minister

under Ihe pow~.,; vesled in him by ,;ecIion 23 of this Act.

(2) Until such lime as regulations are made under Ihis Act,

regulalions made under Ihe Duty on Documents Act or any law saved

lhereunder, shall , where applicable be deemed 10 have been made

under Ihis Act.

(1) Subject to the provision. of this part lhe Duty on

Documents ACI. hereinafler in this section referred 10 as "the ACI,~ is

hereby repealed.

(2) Notwithstanding the repeal of the Act. the provisions

Ihereof shall oontinue 10 apply on or after the dale of the ooming inlO

force oflhis Act in respect of any mauer pending before such dale.

(3) The Board of Special Commissioners for DUly on

Documents oonsliluted under Ihe Act shall conli nue 10 operale as the

Board of Special Commissioners for Duty on Documents and Transfers

established undcr this Act. and any appeal pending before the coming

inlO force of this Act before the Board of Special Commissioners for

Duty on Documents shall conlinue 10 be heard before the Board of

Special Commissioners for Duty on Documents and Transfers and any

appeal which under the Act could be made before the Board of Special

Commissionel"S for Duty on Documents shall be made before the Board

of Special CommiS5inners for Duty on Documenls and Transfers.

(4) The Appeals (Board of Special Comm issioners for DUly

on Documents) Rules. 1990 shall apply to the Board of Special

CommiS5ione rs for DUly on Docume nts and Transfers as if they were

made under subsection (7) of section 57 of this Act.

(S) The powers ve~ted under subsection (6) of se.:tioo 59 of

this Act shall also apply to the making of rules re lative to appeals made

from the Board of Special Commissioners for Duty on Documents.

(6) Notwithstanding anything contained in section I of this

Act, the provisions of sections 10 and S2 of this Act shall not apply in

relation to the documents therein mentioned made or published

between the 25th November. 1992 and the date of the publicallon of this

Act. and notwithstanding the repeal of the Duty on Documents Act. the

provisions of sections 10 and 53 of the said Duty on Documents Act shall

continue 10 apply to sueh documents made or published between such

,.-

dates.

7t.

(I)

Where in respect of any maller not being a transfer

CtlILl4 mortis or the redemption of groundrent by schedule of deposit mad< "" Of 01'1«

filed in court. happeninl on or after the 25th November. 1992 but before _ ~~"

the coming inlO force of this Act , duty has been paid Or is payable at a

rate lower than 1hat applicable to such transaction had such trans.actiOll

occurred after the coming into force of this Act, there shall be paid to

the Commi5Sioner the difference between the duty payable had such

malleT been governed by the provisions of this Act and the duty actually

paid Or payable, within one calendar month after the coming into force

of this Act. and any obligation or liability relative 10 the payment of

duty, had such matter been governed by the provisions of this Act , shall

attach on the person who would have been so liaDIe in respect of Ihe

difference in duty payahle in acmrdance with this se.:tion

Provided that nothing in this subsection contained shall be

deemed 10 impose any obligation or liability on any notary for any duty

resulting to be in Cl(cess of that declared to be payable on the deed.

(2) Where a tran sfer ClIUSll moniJ has occurred before the

publication of th is Act, but after the coming into force of thi s Act. in

relation to transfers CtlILl4 mor/iJ, no obligation or liability shall attach

• on ~ny lwnon for ~ny faillll'~ 10 ( onfonn "ilh ~ny of th~ pro,ison s of

Ihis Act. before Ihe date of the publication of this Act, so howeve r Ihat

any obligation or liability which would, but for the provisions of this

subsect ion. have been incumbent OIl any person. shall become

ilKUmbent upon him on the date of the publication of this Act as if the

transfercalLl4 mortis occurred on the date of the publication ofthis Act

Provided that where. in relation 10 Ira nsfers ell"'" mortiJ,

between the date of the coming into force of th is Act and the date of

publication of this Act, any person has done any act in fulfilment of any

of the provisions of this Act , hut such act was done not fully in

acmrdance with Ihe provisions of this Act in relation to transfers causa

mortis, such peTWn shall, within the time specified in this subsection ,

make such corrections 10lhe act done as is required so thatlhe act done

shall be fully in accordance with the provisions of this Act and, on failure

to make such corrections , such person shall, for all intents and purposes

of this Act. be deemed to have made such act after the publication of this

Aa.

(l)

Mcta dWBr xi _""cnimcnl li ma jkvnx trasferimcnltal.lSQ

m(}"iJ jew il-fidwa la ' .:ens b·.:edola la' depoiilv I; liA:! prcicnlal. fiI -

Oorti, li A:ara 61·25 ta' Novcmbru , 1992jew wara, itda qabel id·dbul fis- _""".I99l,

sdll'l ll' llan I-All , il-Iana tkun 11'I.lIset jew ikollha titl'lallas b'rat. iktar i<-" _1nl.

bUlla minn di k li Igtlodd ghal dik il-lransal2joni li kickv dik il-

transazzjoni Ikun gal wlra d-<tl'luI fis-sehl'l la' <Utn I·An, gl'Iandh.

till'lallu lill-Kummissarjll d-diffcrcnza bejn il-taua li &I'Iandh.lilhallas

li kkh dlk l·aVVC' nimcnl kien jaqa' lal'll id-diopotizzjon i;iel ll' dan I-

All u I-Iana attwalmcnl imhlllsa jcw li ghandha till'lallas fi tmien xwr

k. lcndarju wan d-dl'lul fiS-liel'll'l la' cbn I-All , 1.1 kvll obbIipzzjoni;cw

rcsponsabbili lll la' fllai la' taxu , I; kcUha dak I-aYVenilTK'nt jaqa' latll id-

dispoiizzjonijiel ta' dan I-All, IIl'1andhom isejjhu HI dik il-pcrsunl li

kienet thn hekk rcsponsabbli ghar-rigward t.d-diffcrcnu fit-Iana li

IIhandha li lhallas skond dan I-Irti l :. oll.1

lida eblll haA:_ li tinsab fdan is-$IIbartiko1u rna IIl'1andha

lilqics li limponi xi obbIiglZl}oni;cw rcsponsabhi]il' fuq nVlar gI'Ial xi

taulli jirritullali Ihn lec!tcdi dik li Ikun p:1 dilt:.jarata {uq il-kunlratt

bhala li kcllha I;Il'Iallu.

(2) Mct. t rasr~riment ca""" mt)rti. ikun *a r~ qahel il·

pubblika12joni la' dan I·All. izda wara d-dl'lul fis-sehl'lla' dan I-All dwar

lrasferimeDl c .. ...,a mortiJ, ebda obbligazzjoni jew responsabbilit~ ma

ghandt .. _jjalllil ~i ~rsuna I\l'Ialxi nuqq as 1; tikkonforma rullh. m. xi

wahda mid-dispotizzjonijkt la' dan I·AII qabel id-data tal -

pubblikattjotli ta ' dan I-A ll , b'dan illi tun obbIipttjoni jew

rn.pom.abbililt li kicl"OC'l Itun . I'Ilicf IIl'1ad-dispotiujonijiel 11' dan is-

subartikolu , 11' pit fuq li ~rsuna. gbandha tkun 11' pit (uq dik il·

pcrsuna Iid-d.ta \a1-pubbtikaujoni ta ' dan I-An bl'lallikieku 1-

lrasrerimcnl rllusll nronis pn Hd-dala t.l-pubblik azzjoni ta' d a n I.AII;

Itda met. , dwar trasferidment COUUl mortir. bejn id-data tal-

bidu fis-sdll\ ta' dan I-All u d-data tal-pubbli kanjoni If' lIa .. I-All .

peTS ... na tko.ln wel\qel gl'lemil bie. tikkonrorma rul'llla ma' x; wahda mid-

dispotiujonijiet ta' da .. I-An, itda dak I-ghemi l twellaq b'mod mhux

ghal kollox ~kond id-dispoiiujonijiell.' dan I-An dwar Irasferimenli

CIlU$Q moniJ , dik il-persuna ghandha, rd-tmien $pe~ifikat rdan is-

subarti kolu , laghmcl dawk l.emend; f1-ghcmil imwellaq bhalma hu

meh lie* sabiex I'ghemil imweuaq ikun ,h~1 kolku jaqbcl mad-

di~u;onijiel \;I ' dan I-Atl u, ;Ckk dik il-persuna tonqos milli taghmel

<lawk J-emcndi, hija ghandha ghall-fLniliet u ghanijiel la' <lan I-All,

lilqies 1i Ikun wenqel dak I-ghcmil "'ilI& J- pubblikaujoni la' din I-All,

Id-dispoiiv:jonijicl lal-Taqsima VII la ' <lan I-An ma

71 ,

gh~ndhomx japplikaw ghaJ trasferimen ti CtlUSQ mortis Ii jitru qabcl il-25

18 ' Novembru., 1992,

71, (I) Uadd majista' jieh\! ebda 87,1.;Oni kontra nularli qabel il -

pubblikazz;oni la' dan I-An ikun akina b'mod konformi ma' lout! ordni

jcw direttiva mughlija mill-Ministr1.l jcw mill-Kummissarju dwar il-gbir

u hlll$ lal-Iun, u li jkun gabar min&haoo dik il.persuna lana iklar

minn dik li kellha tithaJlu skond dan I-All, u fku bIIal dan, in·nutar

ghandu jghaddi lill· Kummissarju kul1 UUIXI hekk mitbura itda li Ikun

ghadha ma II'IaJl:sietx lill-Kummissarju rMi-dala tal·pubblikazzjoni ta'

<lan I·AII rdak Ji·i:mien li K'II' jie stabbilil rdawk I-(lrdnijiel jew

direttivi.

(2 ) Mel. nu la r ikun *abar u hal1as lana itjed milli kicnel

oovula skond dan I-A ll. u wkoll skond l-ordni Jew direlliva mscmmija ,

il-persuna li mingbandha tkun in*abret xi luxa bhaJ dik minn nutar kif

imsemmi qahel. ikollha;cdd lillob hlas Iura ta ' dak I·ammon! ta 't nll

h.ekk migbur iktar minghand il- Kummissarju skond id-dispoZizzjonijiel

(l'I-artikolu 54 la' dan I·Atl.

1J. Kull P'C' rmC'S-' mahrug mill- Kum missarju bein iI-2S la' c.ni .. ,;

Novembru. 1992 u d-dala laI-pubblikazzjoni ta ' dan I-At!, li jkun ...... ~lS .. ·

wielled li nhareA: bis-sah/la ta' u skond I-artikolu 42 ta ' I-An dwar it- _ . 1 9 9 2.

Tun tal- Mewt u tad-Oonazzjoni , ghandu , ~tajin lhemez ma'l-all la'

U1lsferirnenl minn nular flimkien ma' kull dikjaraujoni maghmula

skond I-imsemmi All , ghaU-finijic t ta' dan I·AII jitqiel bhala

dikjarazzjon i maghmula skond is-subanikolu ( I) ta ' I-I rtikolu 6$ la- dan

I-All.

Mghcxldi mill-Kamra tad-Deputali fis-Scdu ta Nru . 1S9 t&$" ,,' Lulju.I993.

LAWRENCE G ONZI

S~lIktr

R ICHARD J. C.'l.Uc:.."I1I

Skri"lIn la/· Kamra lad-~pulllli

llJ.e proVISIons of Part VII of Ihis Act shall nOI apply \0

transfers cawra morris happening before the 25th November, 1992.

(1 )

No action shall be competent to any penon against any

1lO1ar~ who before the publication of this Act has acted in conformity

with any instructions Or d irectives given by the Ministe r or the

Comm issioner. in respect of Ihe collection and payment of duty. and has

collected from such person any duty in excess of that which is payable in

acwrdance with this Act , in an y sum case, the ootary shall remit to the

Commissioner an y duty so collected bul DOl yet paid 10 the

Com missioner On Ihe date ofthe publication ohhis Act witllin such lime

as may have been established o n such instructions or directives .

(2) Where any notary hasoollected and paid dulyi n excessof

that due in accordance witllthis Act but also in accordance with the

instructions as aforesaid, the person from whom any such duty has been

collected by the notary as aforesaid, shall have a right to claim a refund

for su~h amount collected in e~~e5$ as aforesaid from the Commissioner

ill ~ « Onhllr ~ " ith th~ pro,isiollS of . ~ rtioll6 2 of this Art.

Any permit issued by the Commissioner hetween the 25th

November 1992 and the date of publication of this Act, purporting to be

issued in virtue and in accordance of section 42 of the Dealh and

Donalion Duty Act. shall. where anne~ed 10 the deed of Iran sf er by the

notary together with any dedaration made in accordance with the said

Act , for the purposes of this Act, be deemed to be a declaration made in

accordance with subsection (I) of section 6S of this Act .

Passed by the House of Representati~es al Silting No. 159 of the 7th Ju ly, 1993.

L AWRENCE GONZI

Speak.er

RI C HA R D J. CA(JCHl

Clerk. 10 tire HOlm' of R"preUfllDlivt;

!ppod>I:>Iiht ...;d.!}i~nimc", to' 1.1"","m,",*,," _ " .. tilja t'.blisJwd by 11,. Ch"""""", '" ' .1 _

_ C.,ri/k

MilbuJb O-I ".mpenj' 1000<;;",,,, _ ,,,iIIMI OIIM (;," .. "''' ...... , PNuIIq "'"'