Transfers (Amendment) Rules, 2022

L.N. 121 of 2022

INCOME TAX ACT

(CAP. 123)

Exemption from Tax on Certain Property

Transfers (Amendment) Rules, 2022

IN EXERCISE of the powers conferred by articles 12(2) and 96

of the Income Tax Act, the Minister for Finance and Employment has

made the following rules:-

The title of these rules is the Exemption from Tax on

Certain Property Transfers (Amendment) Rules, 2022 and these rules

shall be read and construed as one with the Exemption from Tax on

Certain Property Transfers Rules, hereinafter referred to as "the

principal rules".

Paragraph (b) of rule 3 of the principal rules shall be

amended as follows

(a) in sub-paragraph (i) thereof, the words "but before 1

July 2022" shall be substituted by the words "but by not later

than 30 September 2022"; and

(b) in sub-paragraph (iii) thereof, the words "31 July

2022." shall be substituted by the words "31 October 2022.".

€0.09