Capital Gains Rules (S.L. 123.27)

Содержание

1. ст. 1 Title.
2. ст. 2 Computation of gains.
3. ст. 3 Allowable expenditure.
4. ст. 4 Gainsderivedfrom the transfer of assetsreferredto article5(1)(a)(ii)of the Act.
5. ст. 4A Transfer of shares that have been admitted for trading on an alternative trading platform.
6. ст. 5 Transfer of company shares.
7. ст. 5A Transfer of value.
8. ст. 5B Applicability of article 5(9) of the Act.
9. ст. 5C Transfer of shares acquired by means of separate acquisitions.
10. ст. 5D Transfer of an interest in a partnership.
11. ст. 5E Deemedtransferof an interest in a partnership.
12. ст. 6 Notary to collect provisional tax and to give notices to the Commissioner.
13. ст. 7 Applicability of article 5(14) of the Act.
14. ст. 8 Inflation.
15. ст. 9 Cost of acquisition of rights under a promise of sale or transfer or an emphyteutical grant.
16. ст. 10 Transfer of property by persons about to leave Malta.
17. ст. 10A Sale by judicial auction.
18. ст. 10B Registrar to withhold tax in the case of judicial sales by auction. Cap. 364.
19. ст. 11 Rulestobewithout prejudicetocertain provisions of article 43 of the Income Tax Management Act.