Land Development Duty Act.
Resource information
Date of publication
Juin 1958
Resource Language
ISBN / Resource ID
LEX-FAOC071241
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This Act imposes levies, duties and charges on land in relation with the development of or transactions in land in a Special Development Area, i.e. an area declared as such by the Minister pursuant to this Act. The Act also concerns the valuation of land for tax purposes, appeals against decisions of the Commissioner of Taxpayer Audit and Assessment with the Revenue Court and legal proceedings in respect of land for which no tax was paid.
Implemented by: Land Development Duty Regulations. (1976)
