Cap. 364 Art. 5Manner of payment of duty.

(1) Payment of duty in respect of any document or transfer executed in Malta shall be made at such place and in such manner, evidenced in such manner and effected within such term as may be prescribed.

(2) In the case of documents executed outside Malta which are liable to duty by reason of their use in Malta according to the provisions of this Act, the duty shall be paid before use thereof is made in Malta and shall be made in such place and in such manner, and shall be evidenced in such manner as may be prescribed.

(3) For the purposes of this article -

(a) where a document has to be signed by two or more persons, it shall be deemed to be complete with the signature of the person by whom it is last signed;

(b) a notarial deed shall be deemed to be complete when it is signed by the notary by whom it is published;

(c) a schedule of redemption of ground-rent shall be deemed to be complete when it is filed in court.