"Act III of 2013, the Budget Measures Implementation Act
for the year, made fairly extensive amendments to the Duty on
Documents and Transfers Act 1. Important provisions have also been
introduced by Subsidiary Legislation no 123.140, which although
made under the Income Tax Act also makes parallel provisions under
the DDTA. The purpose of this Update is to indicate the changes
which are consequently required to the text of the Indirect
Taxation Manual published earlier in 2013 by the Malta Institute of
Taxation. The amendments are set out in the same order as the
amending articles of Act III of 2013. The amending and the amended
articles are first listed; these are then reviewed in order while
an indication is also given which sections of the Manual are mainly
affected by each amendment made. A revised version of the Brief
Guide to the DDTA rounds up the Update, but it must be
re-emphasized that the Guide is just a Guide, while full details
are available from the text
