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Finance (No. 2) Act, 2000 (No. 19)Introductory TextActs Referred toPart 1 Stamp Duties (ss. 1-4)1. Interpretation (Part 1).2. Commencement (Part 1).3. Amendment of Schedule 1 to Principal Act.4. Amendment of Chapter 2 of Part 7 of Principal Act.Part 2 Anti-Speculative Property Tax (ss. 5-27)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.Part 3 Miscellaneous (ss. 28-29)28. Care and management of taxes and duties.29. Short title and construction.Schedule - Stamp Duty on Instruments
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AI Summary of 6. Charge of anti-speculative property tax.

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 5 July 2000 - onwards

6. Charge of anti-speculative property tax.

Subject to the provisions of this Part and any regulations thereunder, with effect on and from 6 April 2001 a tax, to be called anti-speculative property tax, shall be charged, levied and paid annually upon the market value of the relevant residential property on the valuation date in each of the years 2001, 2002 and 2003 of every assessable person and the rate of tax shall be 2 per cent of that market value.

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