Part 2 Anti-Speculative Property Tax (ss. 5-27)

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Finance (No. 2) Act, 2000 (No. 19)
Part 2 Anti-Speculative Property Tax (ss. 5-27)

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Version status: | Document consolidation status: Updated to reflect all known changes

Version date: 5 July 2000 - onwards

		Future version	Amendment requiring commencement	Draft proposed change
	5. Interpretation (Part 2).
	6. Charge of anti-speculative property tax.
	7. Exemption of principal private residence.
	8. Exemption for property already owned.
	9. Exemption for inheritances.
	10. Exemption for gifts.
	11. Exemption for charities.
	12. Exemption for trusts for permanently incapacitated individuals.
	13. Exemption for certain property following upon dissolution of marriage, etc.
	14. Market value of property.
	15. Delivery of returns.
	16. Assessment and payment of tax.
	17. Incidence.
	18. Interest on tax.
	19. Payment to Collector.
	20. Overpayment of tax.
	21. Appeals regarding value of residential property.
	22. Appeals in other cases.
	23. Recovery of tax.
	24. Penalties.
	25. Extension of certain Acts.
	26. Regulations.
	27. Authorisation of officers.