Exemption of Duty in terms of article 23 (Amendment No. 2)

L.N. 277 of 2021

DUTY ON DOCUMENTS AND TRANSFERS ACT

(CAP. 364)

Exemption of Duty in terms of article 23 (Amendment No. 2)

Order, 2021

IN EXERCISE of the powers conferred by article 23 of the Duty

on Documents and Transfers Act, the Minister for Finance and

Employment has made the following order:-

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

article 23 (Amendment No. 2) Order, 2021 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".

Immediately after the fourth proviso to article 3 of the

principal order there shall be added the following new proviso

"Provided further that in respect of transfers

of property made on or after the 9th June 2020, for the

purpose of determining whether the property is the first

immovable property acquired inter vivos by such person,

the previous acquisition by such person of a garage of not

more than thirty square metres, shall not be taken into

account, so however that this proviso shall not apply if

such person has been granted the relief provided under

article 32(4)(a) of the Duty on Documents and Transfers

Act or under this article:".

€0.09