S.L. 123.199 Art. 4Exemption.

Subject to the provisions of rule 6, a person who makes a transfer to which these rules apply shall be exempt from the tax otherwise chargeable on that transfer in terms of article 5A of the Act to the extent that it exceeds the tax calculated for the purpose of these rules in accordance with rule 5 on condition that the tax so calculated is paid in accordance with the provisions of sub-article (11) of the said article 5A.