Transfers on Certain Property Transfers (Amendment No. 2

L.N. 284 of 2025

INCOME TAX ACT

(CAP. 123)

DUTY ON DOCUMENTS AND TRANSFERS ACT

(CAP. 364)

Relief from Income Tax and from Duty on Documents and

Transfers on Certain Property Transfers (Amendment No. 2

Rules, 2025

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

of the Income Tax Act and article 22A of the Duty on Documents and

Transfers Act, the Minister responsible for finance has made the

following rules:-

The title of these rules is the Relief from Income Tax and Citation.

from Duty on Documents and Transfers on Certain Property Transfers

(Amendment No. 2) Rules, 2025 and these rules shall be read and

construed as one with the Relief from Income Tax and from Duty on S.L. 123.203.

Documents and Transfers on Certain Property Transfers Rules, S.L. 364.19.

hereinafter referred to as the "principal rules".

Rule 3 of the principal rules shall be amended as follows

Amends rule 3

of the principal

rules.

(a) in sub-rule (1) thereof the words "31st December

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

(b) in sub-rule (2) thereof the words "31st January 2026"

shall be substituted by the words "31st January 2027".

Rule 7 of the principal rules shall be amended as follows

Amends rule 7

of the principal

rules.

(a) in sub-rule (1) thereof the words "31st December

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

(b) in sub-rule (2) thereof the words "31st January 2026"

shall be substituted by the words "31st January 2027".

In sub-rule (1) of rule 13 of the principal rules the words Amends rule 13

"31st January 2026" shall be substituted by the words "31st January of

rules.

2027".

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