under the Duty on Documents and Transfers Act (Amendment)

L.N. 283 of 2025

DUTY ON DOCUMENTS AND TRANSFERS ACT

(CAP. 364)

Various Laws relating to Periods of Applicability of Exemptions

under the Duty on Documents and Transfers Act (Amendment)

Order, 2025

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 Various Laws relating to Citation.

Periods of Applicability of Exemptions under the Duty on Documents

and Transfers Act (Amendment) Order, 2025.

PART I

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 Amends article

3 of the

2026" shall be substituted by the words "1st January 2027".

principal order.

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

order the words "the 31st December 2025" shall be substituted by the 4 principal

words "the 31st December 2026".

PART II

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

2025" shall be substituted by the words "31st December 2026" and the

words "28th February 2026" shall be substituted by the words "28th

February 2027".

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