182 tal-2015 - Ordni tal-2015 li jemenda l-Ordni dwar Eżenzjoni mit-Taxxa għall-finijiet tal-artikolu 23 (Emenda Nru. 2)

L.N. 182 of 2015

DUTY ON DOCUMENTS AND TRANSFERS ACT

(Cap. 364)

Exemption of Duty in terms of article 23

(Amendment No. 2) Order, 2015

BY VIRTUE of the powers vested in him by article 23 of the

Duty on Documents and Transfers Act, the Minister for Finance has

made the following order:-

The title of this Order is the Exemption of Duty in terms of

article 23 (Amendment No. 2) Order, 2015, and this order shall be

read and construed as one with the Exemption of Duty in terms of

article 23 Order, hereinafter referred to as "the principal order".

Article 3 of the principal order shall be amended as

(a)

for the words "on or after the 5th November 2013

but before the 1st July 2015" there shall be substituted the

words "on or after the 5th November 2013 but before the 1st

October 2015", and for the words "before the 1 July 2013."

there shall be substituted the words "either before the 1st July

2013 or after the 30th June 2015:"; and

(b) immediately thereafter there shall be added the

following new proviso

"Provided further that in the case where the transfer

of property is made on or after the 1st July 2015 but before

the 1st October 2015 relief granted under this Order shall

only apply where a notice of a promise of sale or transfer

relating to such property has been given to the

Commissioner in accordance with the provisions of article

3(6) of the Duty on Documents and Transfers Act or of

rules made under that Act before the 1st July 2015.".

€0.09