Land Development Duty Act. | Land Portal
  1. Library
  2. Land Development Duty Act.

Land Development Duty Act.

Access original publishing page

Resource information

Resource Language: 
English
ISBN / Resource ID: 
LEX-FAOC080914
License of the resource: 
All rights reserved
Copyright details: 
© FAO. FAO is committed to making its content freely available and encourages the use, reproduction and dissemination of the text, multimedia and data presented. Except where otherwise indicated, content may be copied, printed and downloaded for private study, research and teaching purposes, and for use in non-commercial products or services, provided that appropriate acknowledgement of FAO as the source and copyright holder is given and that FAO's endorsement of users' views, products or services is not stated or implied in any way.

This Act concerns the imposition of a development charge on the occasion of every transfer of a fee simple of any land in a special development area at any time during a valuation period. A special development area shall be declared by the Minister. The Act provides rules for the assessment of value of land and the calculation of the development duty. Any person aggrieved by a decision of the Commissioner may appeal to the Income Tax Appeal Board against (a) the amount of any assessment of development duty under this Act; or (b) a refusal of the Commissioner to make any allowances under this Act.

Legislation

Authors and Publishers

Author(s), editor(s), contributor(s): 

Government of Barbados

Data provider

Geographical focus

Barbados
Americas
Caribbean

Related categories

land-use planning

Share this page