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MT · S.L. 364.11

Adjustments To Declared Value Of (S.L. 364.11)

En vigueur16 articlesTexte vérifié le 24.10.2026

Sommaire

  1. Art. 1 Citation.
  2. Art. 2 Interpretation. Cap. 364.
  3. Art. 3 Adjustment to value declared in a declaration causa mortis.
  4. Art. 4 Deed of adjustment.
  5. Art. 5 Deed to indicate original and additional value.
  6. Art. 6 Deed to indicate adjustment to each value.
  7. Art. 7 Final and conclusive assessments.
  8. Art. 8 Assessments that have not become final and conclusive.
  9. Art. 9 Maximum increase.
  10. Art. 10 Duty payable on the additional value.
  11. Art. 11 Applicability of proceduresrelating to notice and payment.
  12. Art. 12 Validity of deed of adjustment.
  13. Art. 13 Duty due notwithstanding exemption or limitation.
  14. Art. 14 Duty not refundable.
  15. Art. 15 Duty under these rules deemed to be duty payable on a declaration causa mortis.
  16. Art. 16 Rulestobewithout prejudicetocertain provisions of article 43 of the Income Tax Management Act. Cap. 372.