45 tal-1991
Statutory Text (1 Articles)
I..N. 4S of 1991
DUTH AND DONATION DUTY ACT
(C AP. lJ9)
I".
Foreign InvestrnftllS (Pt.m aAd. DonaUoa [>lily) Kl:tmpClon 0n:Iet.
BY virtue of the powers vested in him bysubseaion (2)ofs.ection 9
o f the Dealh and Donation DU ly Act , the Minisu:r o f Finance has
ordered that no duty, otherwise 'hargeablt, shall be levied on any
Customers' Foreign Currency Aoooun ts, ElI:lernal Maltese U ri
Accounts, and Special Repatriation Deposits held by non-residents
with a bank in Malla , and on Air Malta Bonds bc:kI by non-resideol5.
For t he purpose of Ihis Order "non-residenl ~ means a person who
is not resident in Mal ta for the purposes of the Income Tax Act (Ca p.
123) .
Th is Order shall have effect with respect to any chargeable
Irammission happening by tbe dea th o f any person on o r after ilt
Ja nuary, 1986.
IU:!lilj. I"ublisbod by Iho Dop&rtm<nt ofInfotml';OII _ C""hll.
Ippubblibt mid-Dipartimont la- l-InfonnnzJorn
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