Extension of Exemptions under the Duty on Documents and Transfers Act

The Extension of Exemptions (Duty on Documents and Transfers Act) Order, 2021 (LN 460 of 2021) has revised subsidiary legislation issued under the Duty on Documents and Transfers Act, extending the application of the duty exemptions under:

  • the exemption from Duty in terms of Article 23 Order (SL 364.12) ;
  • the Duty on Donations of Marketable Securities and Immovable Property Used for Business (Exemption) Order (S.L. 364.15)
  • the Duty on the Acquisition of the Second Immovable Property to be used as Sole Residence (Exemption) Order (S.L. 364.17)