Contents of Section

Chapter:

117 PDFTitle:STAMP DUTY ORDINANCEGazette Number:
Section:29GHeading:Certificate with reference to certain agreements for saleVersion Date:30/06/1997

(1) References in head 1(1A) in the First Schedule to an agreement for sale being certified at a particular amount mean that such agreement for sale contains a statement certifying that the transaction agreed to, or effected by, the instrument does not form part of a larger transaction or series of transaction in respect of which the amount or value, or aggregate amount or value, of the consideration exceeds that amount.
(2) In subsection (1) a reference to the amount or value of the consideration shall be construed in relation to stamp duty chargeable on a chargeable agreement for sale operating as a voluntary agreement inter vivos as a reference to the value of the immovable property subject to the agreement.