Assignment of rights under a POS rules revised

LN 99 of 2023 has revised Rule 12 of the Assignments of Rights Acquired under a Promise of Sale Agreement Rules (SL 123.198), deleting the reference to 31 December 2022, thereby extending the application of the 15% tax rate where the consideration does not exceed eur100,000 (Rule 5) which applies to assignments made after 31 December 2020, beyond 31 December 2022.