Property Transfers (Amendment) Rules, 2025

L.N. 93 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) 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

from Duty on Documents and Transfers on Certain Property Transfers

(Amendment) Rules, 2025 and these rules shall be read and construed

as one with the Relief from Income Tax and from Duty on Documents

and Transfers on Certain Property Transfers Rules, hereinafter referred

to as the "principal rules".

In sub-rule (2) of rule 3 of the principal rules the words

"31 st January 2025" shall be substituted by the words "31st January

2026".

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

"31 January 2025" shall be substituted by the words "31st January

2026".

€0.09