S.L. 123.198 Art. 9Value of the consideration.

(1) For the purpose of rule 6, in determining if the consideration for the assignment exceeds one-hundred thousand euro (€100,000):

(a) when rights are assigned to two (2) or more persons conjointly or in undivided parts, the value of the consideration shall be deemed to be the total consideration paid or payable by all those persons;

(b) when rights are assigned by two (2) or more persons conjointly or in undivided parts, the value of the consideration shall be deemed to be the total consideration paid or payable to all those persons;

(c) when rights acquired under a promise of sale are assigned by means of more than one (1) transaction entered into between the same parties, the said rights shall be deemed to have been assigned by means of one (1) assignment for the total consideration paid or payable in terms of all the transactions in questions.

(2) This rule is without prejudice to article 51 of the Act.