ln_2023_9

Exemption from Tax on Property Transfers

3 Articles / Provisions · Malta

Open official source Machine-readable Markdown (.md)

Statutory Text (3 Articles)

Malta Government Gazette — Legal Notice 2023 9 · Gazzetta tal-Gvern ta’ Malta Nru. 20,994– 20.01.2023<P Class=Msonormal — Exemption from Tax on Property Transfers

Preamble — Exemption from Tax on Property Transfers Open official source

L.N. 9 of 2023

INCOME TAX ACT

(CAP. 123)

Exemption from Tax on Property Transfers

(Set-off of Tax Arrears) (Amendment) Rules, 2023

IN EXERCISE of the powers conferred by article 96 of the

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

following rules:-

Malta Government Gazette — Legal Notice 2023 9 · Gazzetta tal-Gvern ta’ Malta Nru. 20,994– 20.01.2023<P Class=Msonormal — Exemption from Tax on Property Transfers

Reg. 1 Citation. — Exemption from Tax on Property Transfers Open official source

The title of these rules is the Exemption from Tax on

Property Transfers (Set-off of Tax Arrears) (Amendment) Rules, 2023

and these rules shall be read and construed as one with the Exemption

from Tax on Property Transfers (Set-off of Tax Arrears) Rules,

hereinafter referred to as "the principal rules".

Malta Government Gazette — Legal Notice 2023 9 · Gazzetta tal-Gvern ta’ Malta Nru. 20,994– 20.01.2023<P Class=Msonormal — Exemption from Tax on Property Transfers

Reg. 2 Amends rule 5 of the principal rules. — Exemption from Tax on Property Transfers Open official source

In sub-paragraph (i) of paragraph (c) of sub-rule (1) of rule

5 of the principal rules, the words "three months after the date of that

transfer" shall be substituted by the words "fifteen (15) months after

the date of the said transfer but not later than 31st March 2023".

€0.09

Exemption from Tax on Property Transfers

Statutory Text (3 Articles)

Need to analyze how this provision applies to your matter?