157A
In forceApplication of Part
Chapter 4Acquisition of interests in landholders
Part 2ACharging of duty on acquisitions made by trustees
157A Application of Part
(1)
This Part applies for the purposes of determining liability for duty under this Chapter where a person acquires or holds an interest in a landholder as bare trustee for another person.
(2)
In this Part, a bare trustee includes a custodian.
This Act’s bill:Explanatory memorandumSecond reading speech
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