Periods of Applicability of Exemptions

L.N. 325 of 2024

DUTY ON DOCUMENTS AND TRANSFERS ACT

(CAP. 364)

Periods of Applicability of Exemptions

(Duty on Documents and Transfers Act) Order, 2024

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

on Documents and Transfers Act, the Minister responsible for finance,

has made the following order:-

The title of this order is the Periods of Applicability of Citation.

Exemptions (Duty on Documents and Transfers Act) Order, 2024.

PART I

Amendment to the Exemption of Duty in terms of article 23 Order

This Part amends the Exemption of Duty in terms of article Amendment to

23 Order and shall be read and construed as one with the Exemption of the

of Duty in terms

Duty in terms of article 23 Order, hereinafter in this Part referred to as of

Order.

the "principal order".

Article 3 of the principal order shall be amended as Amends article

3 of the

follows

principal order.

(a) in the third proviso thereof the words "1st January

2025" shall be substituted by the words "1st January 2026"; and

(b) in the sixth proviso thereof the words "the 28th

February 2025" shall be substituted by the words "the 28th

February 2026".

PART II

Amendments to the Duty on Donations of Marketable Securities

and Immovable Property Used for Business (Exemption) Order

This Part amends the Duty on Donations of Marketable Amendments to

Securities and Immovable Property Used for Business (Exemption) the

Donations of

Order and shall be read and construed as one with the Duty on Marketable

Securities and

Donations of Marketable Securities and Immovable Property Used for Immovable

Business (Exemption) Order, hereinafter in this Part referred to as the Property

for Business

"principal order".

(Exemption)

Order.

In article 3 of the principal order the words "1st January

2025" shall be substituted by the words "1st January 2026".

In the proviso to sub-article (1) of article 4 of the principal

order the words "the 31st December 2024." shall be substituted by the

words "the 31st December 2025".

PART III

Amendment to the Duty on the Acquisition of the Second

Immovable Property to be used as Sole Residence (Exemption)

Order

This Part amends the Duty on the Acquisition of the

Second Immovable Property to be used as Sole Residence (Exemption)

Order and shall be read and construed as one with the Duty on the

Acquisition of the Second Immovable Property to be used as Sole

Residence (Exemption) Order, hereinafter in this Part referred to as the

"principal order".

In article 6 of the principal order the words "31st December

2024" shall be substituted by the words "31st December 2025" and the

words "28th February 2025" shall be substituted by the words "28th

February 2026".

€0.18