Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 364.11 · Adjustments To Declared Value Of (S.L. 364.11)

S.L. 364.11 Art. 2Interpretation. Cap. 364.

In KraftAmtlicher Text

In these rules, unless the context otherwise requires -"the Act" means the Duty on Documents and Transfers Act;

"deed of adjustment" means a deed to which rule 4 refers;

"original declaration" means a declaration made in accordance with article 33 of the Act, in respect of a transfer causa mortis to which rule 3 applies; "original value" means, without prejudice to rule 7, the value of immovable property or a portion thereof, as the case may be, transferred to a person causa mortis as declared in an original declaration.