52
In forcePossessory applications
Chapter 2Transactions concerning dutiable property
Part 5Special provisions
52 Possessory applications
(1)
A possessory application under the Real Property Act 1900 is chargeable with the same duty as a transfer of the land the subject of the application as if the dutiable value of the land were the land value of the land within the meaning of the Valuation of Land Act 1916.
(2)
The person liable to pay the duty is the applicant.
This Act’s bill:Explanatory memorandumSecond reading speech
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