Cap. 364 Art. 2Interpretation.

In this Act, unless the context otherwise requires -

"body of persons" includes any company, partnership, fellowship, society of persons, or other association of persons, whether corporate or unincorporate, and whether vested with legal personality or not;

"cohabitant" means a person in a cohabitation enrolled by means of a public deed under the Cohabitation Act;

"Commissioner" means the Commissioner for Tax and Customs; "company" has the same meaning assigned to it in article 2(1) of the Income Tax Act; "court" means any of the courts mentioned in articles 3 and 4 of the Code of Organization and Civil Procedure and any board or tribunal established by law;

"decuius" means any individual from whom a transfer causa originates; mortis "document" includes a policy of insurance, a bill of sale, a notarial deed, a schedule of redemption of ground rent filed in court, and a judgment, decree or order of any court or other lawful authority whereby any immovable or any real right over an immovable is transferred;

"duty" means the duty imposed by this Act; "immovable things" has the meaning assigned to it in article 311 of the Civil Code;

"insurance" does not include re-insurance, and expressions which are derivatives thereof or related thereto shall be construed accordingly; "Malta" has the same meaning as is assigned to it by article 124 of the Constitution of Malta; "marketable security" shall mean a holding of share capital in any company and any document representing the same; "Minister" means the Minister responsible for finance;

"partnership" means:

(a) any partnership constituted under the Companies Act or under the Commercial Partnerships Ordinance, being either a commercial partnership en nom collectif or commercial partnership the capital en commandite of which is not divided into shares or any other partnership having a legal personality distinct from that of its members constituted, incorporated or registered under any other law in force in Malta;

(b) any body of persons constituted, incorporated or registered outside Malta, and of a nature similar to the aforesaid partnerships; "person" includes a body of persons; "policy of life insurance" means a policy of insurance upon any life or lives or upon any event or contingency relating to or depending on any life or lives other than a policy of insurance for any payment agreed to be made upon the death of any person only from accident or violence or otherwise than from a natural cause; "prescribed" means prescribed by regulations under this Act;

"resident in Malta" has the same meaning assigned to it in article 2 of the Income Tax Act;

"signature" includes any mark or declaration made in lieu of a signature;

"spouse" includes a partner registered as being in a civil union; "transfer" includes any assignment, conveyance, sale, partition, donation, settlement of dowry, sale by instalments, redemption of ground rent and any acquisition under any other title, including a declaratory public deed as is referred to in article 371(4) and 354(3) of the Companies Act, and any occurrence that is deemed to be a transfer in accordance with the provisions of article 42B, and for the avoidance of doubt includes any transfer of an asset by a company to its shareholders, or by a partnership to its members, in the course of winding up the company or partnership or in the course of a distribution of assets to its shareholders or members pursuant to a scheme of distribution, but, except where specifically provided in this Act, does not include any transfer causa mortis; "Tribunal" means the Administrative Review Tribunal established by article 5 of the Administrative Justice Act; "usufruct" includes the right of use, the right of habitation and any other similar or analogous right of enjoyment.