Duty on Documents and Transfers Act (Cap. 364)
Duty on Documents and Transfers Act (Cap. 364), article 34
34. The duty due in accordance with article 32 on declarations
shall be rebated to such extent and in such circumstances as ma y be
prescribed.
For the purpose of determining the applicability of the
benefits of this article wheneve r the immovable property or rea l
rights thereon are held on trust , reference shall be made to th e
beneficiaries of the trust as i ndicated in the declaration, and the
trustee shall be ignored for such purpose.
Special rules
applicable to
declarations.
Amended by:
XVI. 1994.8;
XIII. 2004.75;
IV . 2007.19;
L.N. 425 of 2007;
XXXII. 2007.72;
II. 2009.27;
III. 2013.35;
XII. 2014.43;
XVI. 2017.53;
VIII.2020.44;
XVIII.2021.30;
XIII.2024.31.
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.