The Capital Transfer Duty Department and the Office of the Commissioner For Revenue have published the revised guidelines in connection with the extension of the above-captioned fiscal incentives.
The Guidance Note can be viewed here:
It is also confirmed that:
- The deadline for the publication of final deeds is now extended to January 2022.
- The incentives apply to all types of transfers and promise of assignment of rights.
- All types of transfers (including donations) which are concluded by end July 2021 (and for which there is no registered promise of sale agreement) will benefit.