104Q
In forceWhen does a liability for duty arise?
Chapter 2ADuty charged on certain residential land transactions involving foreign persons
Part 1Preliminary
104Q When does a liability for duty arise?
(1)
Section 12 applies in respect of surcharge purchaser duty in the same way as it applies in respect of duty charged by Chapter 2.
(2)
For that purpose, references in section 12 are to be read as follows—
(a)
a reference to duty charged by Chapter 2 is to be read as a reference to surcharge purchaser duty,
(b)
a reference to dutiable property is to be read as a reference to residential-related property,
(c)
a reference to a dutiable transaction is to be read as a reference to a surcharge duty transaction.
This Act’s bill:Explanatory memorandumSecond reading speech
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