Duty on Documents and Transfers Act (Cap. 364)
Duty on Documents and Transfers Act (Cap. 364), article 13
13. A document subject to duty under this Act and on which
duty has not been paid shall not, except in criminal proceedings, be
admitted in evidence before any court, arbitrator or referee.
Duties of person
before whom
documents on
which duty has not
been duly paid to
report to
Commissioner.
Amended by:
L.N. 425 of 2007.
Text read from the consolidated PDF published by Legislation Malta. Tables, figures and marginal notes may be incomplete or out of place: the official PDF is authoritative. General information, not legal, tax or accounting advice.