Duty on Documents and Transfers Act (Cap. 364)
Duty on Documents and Transfers Act (Cap. 364), article 6
6. (1) Subject to the provisions of Part III, Title I of this Act,
a document executed outside Malta shall be chargeable with duty
when use thereof is made in Malta, if such document would have
been so chargeable according to the provisions of this Act, had it
been executed in Malta.
(2) For the purposes of this article, a document executed
outside Malta is deemed to be made use of in Malta, where it is
produced before a court, arbitra tor or referee as evidence or i s
produced before any person or authority in Malta for its
enforcement or registration.
Preservation of
documents.
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.