S.L. 364.14 Art. 3Applicability of Order.

This Order applies to a transfer inter vivos of immovable property when -

(a) the transfer is made on or after the 1st January 2016 but before the 1st October 2017 to a person who does not require a permit by the Minister for the purposes of the

Immovable Property (Acquisition by Non-Residents) Act;

(b) the property is situated within an urban conservation area or is scheduled by the Planning Authority, in terms of article 57 of the Development Planning Act or any Act which may be substituted therefor;

(c) together with the notice referred to in article 51 of the Duty on Documents and Transfers Act, there shall be submitted to the Commissioner for Revenue a certificate issued by the Planning Authority certifying that the property falls within a development area known as an Urban Conservation Area (UCA), or is a scheduled property in accordance with article 57 of the Development Planning Act or any Act which may be substituted therefor;

(d) no relief was claimed under this Order in respect of any previous transfer of the said property;

(e) no relief is claimed under article 32C of the Duty on

Documents and Transfers Act;

(f) the notice of the promise of sale agreement relating to such transfer has been given to the Commissioner in accordance with the provisions of article 3(6) of the Duty on Documents and Transfers Act or rules made st under that Act before the 1 January 2017.