S.L. 364.19 Art. 2Interpretation. 

In these rules, unless the context otherwise requires:

"competent authority" means a board or other entity designated or appointed by the Minister for the purpose of these rules;

"duty on documents and transfers" means duty chargeable on sales and other transfers in terms article 32 of the Duty on Documents and Transfers Act;

"income tax" means tax chargeable on property transfers in terms of article 5A of the Income Tax Act;

"Planning Authority" means the planning authority established under the Development Planning Act;

"property" means immovable property situated in Malta;

"transfer value" means the market value at the time of the transfer or, when property is transferred under an onerous transfer for a consideration that is higher than the market value, the consideration for that transfer;

"transferable unit" means property having an identified delineated boundary and includes a defined airspace or area of subsoil.