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45 tal-1991

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Testo normativo (1 Articoli)

Malta Government Gazette — Legal Notice 1991 45 — 45 tal-1991 – Ordni tal-1991 dwar Eżenzjoni mit-Taxxa tal-Mewt u tad-Donazzjoni għal Investimenti barra minn Malta

I..N. 4S of 1991

DUTH AND DONATION DUTY ACT

(C AP. lJ9)

I".

Foreign InvestrnftllS (Pt.m aAd. DonaUoa [>lily) Kl:tmpClon 0n:Iet.

BY virtue of the powers vested in him bysubseaion (2)ofs.ection 9

o f the Dealh and Donation DU ly Act , the Minisu:r o f Finance has

ordered that no duty, otherwise 'hargeablt, shall be levied on any

Customers' Foreign Currency Aoooun ts, ElI:lernal Maltese U ri

Accounts, and Special Repatriation Deposits held by non-residents

with a bank in Malla , and on Air Malta Bonds bc:kI by non-resideol5.

For t he purpose of Ihis Order "non-residenl ~ means a person who

is not resident in Mal ta for the purposes of the Income Tax Act (Ca p.

123) .

Th is Order shall have effect with respect to any chargeable

Irammission happening by tbe dea th o f any person on o r after ilt

Ja nuary, 1986.

IU:!lilj. I"ublisbod by Iho Dop&rtm<nt ofInfotml';OII _ C""hll.

Ippubblibt mid-Dipartimont la- l-InfonnnzJorn

Mitbugh O-I"amp<riJ' \al-G\-...., - Pn"ntwl at tIr. Gm·.,." ..... , Printing Prc>,

Praz 2c - Pries 1 c

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