70
In forceEvasion of duty
Part 3Special provisions with respect to certain stamp duties
Division 6Conveyances and conveyances on sale
70 Evasion of duty
(1)
Subject to subsection (2), an instrument executed in order, either directly or indirectly, to avoid or evade the payment of the duty payable upon a conveyance on sale is void.
(2)
Where a third party relying in good faith on an instrument that is void by virtue of subsection (1) purports to acquire an interest in property subject to the instrument, the instrument shall, for the purposes of that transaction, be treated as valid, provided that it is duly stamped as a conveyance on sale.
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