S.L. 123.92 Art. 25Applicability of rule 10 of the Capital Gains Rules. S.L. 123.27.

The provisions of rule 10 of the Capital Gains Rules

(Transfer of property by persons about to leave Malta) shall apply to transfers of property to which article 5A of the Act applies.

Schedules A, B, C, D and F have been deleted by Legal Notice 68 of 2017.

SCHEDULE E Rule 22(5) INCOME TAX ACT

(CAP. 123) Tax on Property Transfers Rules Property acquired under more than one acquisition

FORM TPT 5 Architect’s Report on the Apportionment of the Transfer Value This report is to be attached to Form TPT 4

an item of property acquired was a construction of more than one report is to state whether it has been demolished or not. If it has not been area to be established is the sum total of the surface areas of each including any sub-ground levels. If it has been demolished the area to be that of the underlying land. informed by ................................ of ................................................... .......................................... that he / she intends to transfer the property described that he / she had acquired the property by means of more than one I have therefore been requested to make a report for the purposes of Tax on Property Transfers Rules.

being transferred is (description of property): .............................................................................................................................. ..............................................................................................................................

being transferred was acquired by means of acquisitions of different property as described below. I have made the necessary inspections and and I am now in a position to report as follows:

Description of property acquired acquisition this item of property (see

Description of property acquired acquisition this item of property (see

Description of property acquired acquisition this item of property (see

Remarks

4 Description of property acquired Date of acquisition Area of this item of property (see notes) Remarks

Total area of the properties described above Fraction of total area represented by Item 1 each item Item 2 Item 3 Item 4

Name of architect: Address

Signature Date SCHEDULE G

Rule 24(2) INCOME TAX ACT (CAP. 123)

(WORD PROCESSED) TO BE FILED ON A PROMISE OF AN ASSIGNMENT OF RIGHTS ACQUIRED UNDER A PROMISE OF TRANSFER (KONVENJU) OF IMMOVABLE PROPERTY SITUATED IN MALTA FOR THE PURPOSES OF THE PROPERTY TRANSFERS RULES FORM TPT 7

particulars number number particulars number number about the assignment promise of assignment of the promise for the assignment relative promise of property (konvenju)

the parties the assignor address of witness (who advocate or a notary) witness assignee address of witness (who advocate or a notary) witness use by the Commissioner SCHEDULE H

Rule 7(10)

INCOME TAX ACT (CAP. 123)

TAX ON PROPERTY TRANSFERS RULES Notice to be given by the Registrar of Courts of the redemption of ground by means of a schedule of redemption and remittance of the tax redemption

A copy of the schedule of redemption is to be attached to this notice Particulars of the person in whose name the redemption is made Name Address Other particulars shown on the schedule of redemption

Particulars of the person/s against whom the schedule of redemption

1 Name Address Other particulars shown in the schedule of redemption

2 Name Address Other particulars shown in the schedule of redemption

3 Name Address Other particulars shown in the schedule of redemption

Description of the property in question as given in the schedule of

Date when the schedule of redemption was filed Amount deposited Euro Amount remitted with this Notice Euro (10% of the amount deposited) the Registrar of Courts of notice: ............................... Amount paid: € ............................

/cheque: Bank No Date

Receiving officer

SCHEDULE I

Rule 7(10) INCOME TAX ACT (CAP. 123)

TAX ON PROPERTY TRANSFERS RULES given by the Registrar of Courts of the withdrawal of money deposited for the redemption of ground rent Particulars of the person who made the withdrawal

Particulars of the withdrawal person who had made the deposit deducted from the deposit and Commissioner remittance was made withdrawal the Registrar of Courts