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PLANNING AND ENVIRONMENT ACT 1987 - SECT 201TB

Exemption from paying GAIC if duties exemption would apply

    (1)     No growth areas infrastructure contribution is payable in respect of a dutiable transaction relating to land if duty would not be chargeable in respect of such a transaction under a provision of the Duties Act 2000 specified in subsection (2).

S. 201TB(2) amended by No. 18/2023 s. 95.

    (2)     For the purposes of subsection (1), the provisions of the Duties Act 2000 are sections 32, 33(2), 33(3), 33(5), 34(1)(a), 34(1)(b), 34(1A), 35(1)(a), 35(1)(b), 35(1)(c), 40, 41, 42(1), 42(2), 42(3), 43(1), 44(1), 44(2), 44(3), 44(4), 45, 45A, 46(1), 46(2)(a), 46(2)(b), 46(2)(c), 47(1), 47(2), 47A(1), 48(a), 48(b), 48(c), 48(ca), 48(d), 48A, 50A, 51, 52, 54(a), 54(b), 55 and  56(1).

S. 201TC inserted by No. 23/2010 s. 9.



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