S.L. 364.19 · Relief From Income Tax And From Duty On (S.L. 364.19)
S.L. 364.19 Art. 5Property situated within an urban conservation area.
(1) This rule applies to any transfer of property that satisfies all the following conditions:
(a) the property transferred is situated, at the time of the transfer, within an urban conservation area;
(aa) the parties to the deed of the transfer or any of them produce a Planning Authority site plan of the property with an indication of the boundaries of the site as plotted by the Planning Authority and an indication inserted by an architect of the distance of the property from the nearest street corner; DOCUMENTS AND TRANSFERS ON CERTAIN PROPERTY 364.19 TRANSFERS
(b) the parties to the deed of the transfer or any of them declare that the condition mentioned in paragraph (a) is satisfied and that declaration is confirmed by a certificate issued by the Planning Authority and, or such further or alternative documents and evidence as the Commissioner may determine by means of guidelines published for the purposes of article 96 of the Income Tax Act and article 22A of the Duty on Documents and Transfers Act and the notary makes a note in the deed of the said declaration and the documents;
(c) the documents and evidence mentioned in sub-
paragraphs (aa) and (b) are delivered to the Commissioner on such form and in such manner as the Commissioner may approve together with the notice of the transfer referred to in article 51 of the Duty on Documents and Transfers Act.
(2) When there is a transfer to which this rule applies, and the owner subsequently transfers a divided part of the property in question, the latter transfer shall not be treated as a transfer to which this rule applies.
Änderungsgeschichte
- Amended by L.N. 11 of 2022
Verweist auf
- S.L. 364.19 Art. 22
- S.L. 364.19 Art. 51
- S.L. 364.19 Art. 96