ln_1988_86

MT

86 tal-1988

2 Articles / Provisions · Malta

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Statutory Text (2 Articles)

Malta Government Gazette — Legal Notice 1988 86 — 86 tal-1988 – Regolamenti tal-1988 li jemendaw ir-Regolamenti dwar Taxxa fuq Forom ta’ Ċekkijiet

Preamble — 86 tal-1988 – Regolamenti tal-1988 li jemendaw ir-Regolamenti dwar Taxxa fuq Forom ta’ Ċekkijiet Open official source

L.N. 86 or 1988

DUTY ON OOCUI\IENTS ACT, 1981

(ACT NO . XXXI OF 1981)

"uly on Cheq ue Forms (Amend~nt) Regulations, 1988

IN cxcrcir.e of the powers co nferred by section 22 of the Duty 011

Documents Act. 1981, the Minister of Finance h.as made the following

regulations:-

I. These regulations may be cited as the Duty on Cheque Forms

(Ame ndment) Regu lations, 1988, and shaH be read and construed as

one with the Duty on Cheque Forms Regulat ions, 1982, hereinafter

referred to as "the principal regulalions~.

Malta Government Gazette — Legal Notice 1988 86 — 86 tal-1988 – Regolamenti tal-1988 li jemendaw ir-Regolamenti dwar Taxxa fuq Forom ta’ Ċekkijiet

Reg. 2 S.bslitu1ion of "I·'''ion ! or'beprin<ipol """10'""",, - P')'rD<n' ()/ lluty on <I><que ~- — 86 tal-1988 – Regolamenti tal-1988 li jemendaw ir-Regolamenti dwar Taxxa fuq Forom ta’ Ċekkijiet Open official source

For regulation 2 of the principal regulations there shall be sub-

stimted the following

2. ( I) Payment of duty on cheque forms supplied or

issued by any person carrying out the business of banking in

Malta shall be dcnoted by mean, of an impressed stamp on

the cheque fonn.

(2) The imprcssion shall be made at the Office of

the Comm issioner.

(3) Notwitllstanding the provisions of paragraphs

(I) and (2) of this regulation, travellers cheques may be

supplied or issued without having denoted thereon the pay-

ment of duty by mea ns of an impressed stamp

Provided tllat the duty due on the said travellers

cheques is paid 10 the satisfaction of the Commissioner before

the supply or issue of th e said cheques.·' .