For the purposes of this Part, a sub-sale of dutiable property occurs if dutiable property referred to in section 10(1)(a) of the Duties Act 2000 is transferred to a subsequent purchaser (within the meaning of Part 4A of Chapter 2 of that Act) as described in section 32B(1)(d), 32I(1)(d), 32O(1)(d) or 32P(1)(d) of that Act.
S. 201RE inserted by No. 23/2010 s. 9.