ACT No. XVIII of 1981 AN ACT further to amend the Death and Donation Duty Act, 197).

I assent.

(L.S.)

ANTON BUTTIGIEG

President

5th June, 1981

ACT No. XVIII of 1981

AN ACT further to amend the Death and Donation Duty Act, 197).

BE IT ENACTED by the President, by and with the advice and

c onsent of the House of Representatives, in this present Par1iament

assembled, and by the authority of the same, as follows:-

(1) This Act may be cited as the Death and Donation Duty

(Amendment) Act, 1981, and shall be read and construed as one with

the Death and Donation Duty Act, 1973, hereinafter referred to as

"the principal Act".

(2) This Act shall come into force on such date as the

Minister responsible for finance may by notice in the Gazette appoint

and different dates may be so appointed for different provisions and

different purposes of this Act.

Immediately after subsection (5) of section 4 of the principal

Act there shall be added the following new subsection

"(6) Notwithstanding anything contained in this section, the

Commissioner may issue copies of any return, document (other

than a public deed) annexed to a return, or assessment, to any heir

of the person from whom the chargeable transmission originates.".

For paragraph (b) of subsection (1) of section 6 of the prin­

cipal Act there shall be substituted the following

"(b) any gift, other than a gift excepted by paragraph (c)

of <this

disposition to any other person during the last ten years of the

life of the donor, shall, on the death of the donor be treated for

all purposes of this Act as a transmission or devolution of pro­

perty happening on the death of such donor, and any such gift

shall be so treated even if c onferred before the coming in to force

of this Act and notwithstanding anything contained in any deed,

will or other instrumeht or in any provision of any other law;".

Subsection (2) of section 14 of the principal Act

shalI

be

Amendment of

amended as follows

section 14

of the

(a) in pa r ag r aph (c) thereof, for the words "five hundred

principal Act.

pounds" there shall be substituted t h e words "one thousand

pounds"; aad

(b) in p ar ag r a p h (d) thereof, f o r the words "one hundred

pounds" there shall be s u bs t i t u t e d the words "five hundred

pounds".

s. In paragraph (a) of subsection (3) of section 15 of the prin­

Amendment of

cipal Act, i'

section 15

of the

transmission" there shall b e inserted the words bu t any such abate­

"

principal Act.

ment shall not exceed the amount of duty charged on the f i r st cha r g e

­

able tr a ns m i ss ion in respect of the same property".

In section 31 of the principal Act, for the words "fiv e p er

Am endment of

cent" there shall be substituted the words "eight per cent".

section 31

of the

principal Act.

Immediately after the proviso to subsection (2) of section 45 of

Amendmcnt

of section 45

the principal Act there shall be added the following new proviso

of the

"Provided further that the widower Of widow may file a com-

princ;pal Act.

plete retum and the provisions of subsection (3) of s ec t ion 37 of

this Act shall apply to any such widower or widow.".

Passed by the House of Representatives at Sitting No. 507 of the 3rd June, 1981.

C. AGIUS

Speaker

C. MIFSUD

Clerk to the House of Representatives

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