Section 3: Duty leviable

3. Duty leviable (1) Notwithstanding any other enactment but subject to this Act, there shall be levied, on the registration of any deed witnessing a transfer of property irrespective of the date on which the transfer takes place or creating a mortgage or a fixed charge (sûreté fixe), the duty on the value of the property at the time of registration, at the rate in force at the time of registration, in accordance with the Registration Duty Act. (2) — [S. 3 amended by s. 4 (2) of Act 17 of 1991 w.e.f. 1 July 1991; s. 3 (a) of Act 25 of 1994 w.e.f. 27 July 1994; s. 11 (b) of Act 18 of 1999 w.e.f. 1 August 1999; s. 15 (a) of Act 25 of 2000 w.e.f. 11 August 2000; s. 12 (b) of Act 28 of 2004 w.e.f. 26 August 2004; s. 19 (b) of Act 15 of 2006 w.e.f. 7 August 2006; s. 16 (a) of Act 20 of 2011 w.e.f. 16 July 2011.] PART III – LAND TRANSFER TAX