Property Transfer Tax (Amendment) Act, 2009 (No. 4 of 2009).
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LEX-FAOC117537
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This Act amends the Property Transfer Tax Act in subsection (2) of section 5 by the insertion of a new provision which allows the Commissioner General, in determining the realised value for shares, to make adjustments in accordance with the provisions of sections 97A, 97AA, 97C and paragraph 22A of the Fifth Schedule to the Income Tax Act. Section 5 concerns the assessment of the value of property.
Amends: Property Transfer Tax Act (Cap. 340). (2005)
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