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Cap. 364 · Duty On Documents And Transfers Act (Cap. 364)

Cap. 364 чл. 6Dutyondocuments executed outside Malta.

PART II

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(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, arbitrator or referee as evidence or is produced before any person or authority in Malta for its enforcement or registration.