104R
In forceWho is liable to pay surcharge purchaser duty?
Chapter 2ADuty charged on certain residential land transactions involving foreign persons
Part 1Preliminary
104R Who is liable to pay surcharge purchaser duty?
(cf section 13)
(1)
The person liable to pay surcharge purchaser duty is the transferee.
(2)
Only transferees who are foreign persons are liable to pay surcharge purchaser duty.
This Act’s bill:Explanatory memorandumSecond reading speech
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