Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 364.14 · Duty On Transfers (Exemption) Order (S.L. 364.14)

S.L. 364.14 Art. 6Non-applicability of article 5. Cap. 364.

In KraftAmtlicher Text

When the relief from duty under this Order is forfeited as provided in article 5, the provisions of article 2 shall not apply and the duty chargeable on the transfer referred to in that article shall be the duty that would have been chargeable in accordance with the provisions of the Duty on Documents and Transfers Act had the relief under this Order not been claimed and availed of, provided that the duty so chargeable shall not be less than the duty calculated in accordance with article 2.