Links from Section 53 | ||
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Act | Linked to | Context |
Stamp Duty Consolidation Act, 1999 |
(2) Notwithstanding subsection (2) of section 52, where, in connection with, or as part of any arrangement involving, a lease of any land, a dwellinghouse or apartment has been built, or is in the course of being built, or is to be built, on that land, any instrument whereby such lease is effected shall be chargeable to stamp duty under subparagraph (a) of paragraph (3) of the heading “LEASE” in Schedule 1, as if the property concerned were residential property on an amount equal to the aggregate of— |
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Stamp Duty Consolidation Act, 1999 |
(2) Notwithstanding subsection (2) of section 52, where, in connection with, or as part of any arrangement involving, a lease of any land, a dwellinghouse or apartment has been built, or is in the course of being built, or is to be built, on that land, any instrument whereby such lease is effected shall be chargeable to stamp duty under subparagraph (a) of paragraph (3) of the heading “LEASE” in Schedule 1, as if the property concerned were residential property on an amount equal to the aggregate of— |
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Stamp Duty Consolidation Act, 1999 |
(b) Where it is shown to the satisfaction of the Commissioners that the amount of the stamp duty paid under this subsection exceeded
the stamp duty with which the instrument would have been charged under subsection (2) had the aggregate consideration paid or to be paid in respect of the dwellinghouse or apartment been ascertainable at the
date of stamping of the instrument, then the amount of such excess stamp duty shall,
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Stamp Duty Consolidation Act, 1999 |
(7) Where stamp duty has been charged on any instrument by reference to this section and, within 2 years after the date of stamping
of the instrument, building has not commenced, then this section shall be deemed not to have applied to the instrument and,
accordingly, the Commissioners shall, on application to them within 3 years after the date of stamping of the instrument by
the person or persons by whom the stamp duty was paid,
and subject to section 159A,
repay to such person or persons the amount of the stamp duty paid by such person or persons which, but for the other provisions
of this section, would not have been chargeable and such repayment
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Stamp Duty Consolidation Act, 1999 |
(b) Where it is shown to the satisfaction of the Commissioners that the amount of the stamp duty paid under this subsection exceeded
the stamp duty with which the instrument would have been charged under subsection (2) had the aggregate consideration paid or to be paid in respect of the dwellinghouse or apartment been ascertainable at the
date of stamping of the instrument, then the amount of such excess stamp duty shall,
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Stamp Duty Consolidation Act, 1999 |
(7) Where stamp duty has been charged on any instrument by reference to this section and, within 2 years after the date of stamping
of the instrument, building has not commenced, then this section shall be deemed not to have applied to the instrument and,
accordingly, the Commissioners shall, on application to them within 3 years after the date of stamping of the instrument by
the person or persons by whom the stamp duty was paid,
and subject to section 159A,
repay to such person or persons the amount of the stamp duty paid by such person or persons which, but for the other provisions
of this section, would not have been chargeable and such repayment
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Links to Section 53 (from within TaxSource Total) | ||
Act | Linked from | Context |
Stamp Duty Consolidation Act, 1999 |
(3) This section shall not apply to any instrument in relation to which subsection (4)(a) of section 53 applies. |
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Stamp Duty Consolidation Act, 1999 |
(ii) the instrument is one to which section 53 applies, that section shall apply to that instrument as if— |
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Stamp Duty Consolidation Act, 1999 |
(iii) the instrument gives effect to the purchase of a dwellinghouse or apartment on the erection of that dwellinghouse or apartment
and
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Stamp Duty Consolidation Act, 1999 |
(I) is one to which section 29 or 53, applies and that sections 91 and 91A do not apply, or |
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Stamp Duty Consolidation Act, 1999 |
(II) gives effect to the purchase of a dwellinghouse or apartment on the erection of that dwellinghouse or apartment and that sections 29, 53, 91 and 91A do not apply, |
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Stamp Duty Consolidation Act, 1999 |
(b) to which section 29 or 53 applies, |