ln_1995_195

195 tal-1995

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Malta Government Gazette — Legal Notice 1995 195 — 195 tal-1995 – Ordni ta' Eżenzjoni tal-1995 dwar Taxxa fuq Qliegħ Kapitali

L.N. 193 of 1995

INCOME TAX ACT

(CAP. 123)

Tax on Capital Gains (Exem ption) O rder , 1995

BY virtue orllle poweD vested in him by subsection (2) of section

12 of the Income Tax Act, the Minister of Finance has ordered that the

provisions of subparagraph (i) of paragraph (a) of subsection (I) of

section 5 oflhe Income Tax Act shall not apply to gains orprofits relating

10 the transfer of the ownership or usufruct of any immovable property

orto the assignment orcessation of any rights over such property, which

the transferor may have acquired through a transfer causa mortis and

where such lflInsfe r is made on or afler the 1st Jan uary. 1996.

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