Property Transfers (Amendment No. 2) Rules, 2022

L.N. 225 of 2022

INCOME TAX ACT

(CAP. 123)

Exemption from Tax on Certain

Property Transfers (Amendment No. 2) Rules, 2022

IN EXERCISE of the powers conferred by article 96 of the

Income Tax Act, the Minister responsible for finance has made the

following rules:-

The title of these rules is the Exemption from Tax on

Certain Property Transfers (Amendment No. 2) 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 "30 September

2022;" shall be substituted by the words "30th June 2023;"; and

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

2022." shall be substituted by the words "31st July 2023.".

€0.09