Land Holding Companies Share Transfer Tax Law (2016 Revision).
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LEX-FAOC118914
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This Act concerns various matters concerning “land holding corporations” i.e. corporations, other than a charitable corporation and such other corporations as the Governor may by Notice published in the Gazette specify, which is the legal or beneficial owner of any land holding or of any equity capital of a land holding corporation. Land holding corporations, if not exempted under this Act from this requirement, shall provide, for tax purposes, the Financial Secretary with returns regarding any transfer of any equity capital of a land holding corporation.
