Duty on Documents and Transfers Act (Cap. 364), article 2

2. In this Act, unless the co ntext otherwise requires - "body of persons" includes any company, partnership, fellowship , society of persons, or other association of persons, whether co rporate or unincorporate, and whether ve sted with legal personality or not; Cap. 614. "cohabitant" means a person in a cohabitation enrolled by means of a public deed under the Cohabitation Act ; "Commissioner" means the Comm issioner for Tax and Customs; "company" has the same meaning assigned to it in article 2(1) o f the Income Tax Act ; Cap. 12. "court" means any of the courts mentioned in articles 3 and 4 o f the Code of Organization and Civil Procedure and any board or tribunal established by law; "decuius " means any individual from whom a transfer causa mortis originates; "document" includes a policy of insurance, a bill of sale, a no tarial deed, a schedule of redemption of ground rent filed in court, a nd a judgment, decree or order of any court or other lawful authorit y whereby any immovable or any real right over an immovable is transferred; "duty" means the duty imposed by this Act; Cap. 16. "immovable things" has the meanin g assigned to it in article 31 1 of the Civil Code ; "insurance" does not include r e-insurance, and expressions which are derivatives thereof or related thereto shall be const rued accordingly; "Malta" has the same meaning as is assigned to it by article 12 4 of the Constitution of Malta ; "marketable security" shall mean a holding of share capital in any company and any document representing the same; "Minister" means the Minist er responsible for finance; "partnership" means: Cap. 386. Cap. 168. (a) any partnership constituted under the Companies Act or under the Commercial Partnerships Ordinance, being either a commercial partnership en nom collectif or commercial partnership en commandite the capital DUTY ON DOCUMENTS AND TRANSFERS [CAP. 364. 3 of which is not divided into shares or any other partnership having a legal personality distinct from that of its members constituted, incorporated or registered under any other law in force in Malta; (b) any body of persons constituted, incorporated or registered outside Malta, and of a nature similar to the aforesaid partnerships; "person" includes a body of persons; "policy of life insurance" means a policy of insurance upon any life or lives or upon any event or contingency relating to or depending on any life or lives ot her than a policy of insurance for any payment agreed to be made upon the death of any person only from accident or violen ce or otherwise than from a natural caus e; "prescribed" means prescribed by regulations under this Act; Cap. 123. "resident in Malta" has the same meaning assigned to it in arti cle 2 of the Income Tax Act ; "signature" includes any mark or declaration made in lieu of a signature; "spouse" includes a partner regi stered as being in a civil unio n; Cap. 386. "transfer" includes any assignme nt, conveyance, sale, partition , donation, settlement of dowry, sale by instalments, redemption of ground rent and any acquisition under any other title, includin g a declaratory public deed as is referred to in article 371(4) and 354(3) of the Companies Act , and any occurrence that is deemed to be a transfer in accordance with the provisions of article 42B, and for the avoidance of doubt includes any transfer of an asset by a company to its shareholders, or by a partnership to its members , in the course of winding up the company or partnership or in the cours e of a distribution of assets to its shareholders or members pursuant to a scheme of distribution, but, except where specifically provided in this Act, does not include any transfer causa mortis ; Cap. 490. "Tribunal" means the Administrative Review Tribunal established by article 5 of the Administrative Justice Act ; "usufruct" includes the right of use, the right of habitation a nd any other similar or analogous right of enjoyment. PART II General Provisions Duty. Amended by: II. 2004.39; XV . 2016.63.