Real Property Tax (Amendment) Act, 2012 (No. 19 of 2013).
An Act to amend the Real Property Tax Act.
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LEX-FAOC144782
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This Act amends the Real Property Tax Act in sections 33 and 34 on tax relief and issue of tax relief certificates. The Minister may, upon application in writing of any person liable for the payment of tax under this Act, by instrument in writing (in this Act referred to as a "relief certificate") authorise the waiver or total or partial exemption from payment of tax, or the deferment of liability to pay the whole or part of the tax, where certain conditions are satisfied.
Amends: Real Property Tax Act (Cap. 375). (2009)
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