Cap. 364 чл. 53Dutyondocuments made outside Malta.

(1) Duty on every document executed outside Malta being such as, if executed in Malta would be liable to duty, shall, before any use thereof is made in Malta, be paid by the person by whom such use is made at the rate prescribed in this Act for such document were it executed in Malta.

(2) Any person who fails to comply with the provisions of this article shall be liable to the same penalty as would be applicable to the default together with interest at a rate as prescribed by the Minister on any duty assessed by the Commissioner if it were committed in respect of a document of an identical or analogous nature executed in Malta.