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Section 15: Any transfer of immovable prop- The difference between the value of the

Registration Duty Act · SECOND SCHEDULE

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

15. Any transfer of immovable prop- The difference between the value of the erty to a company holding a let- immovable property transferred and the ter of approval for the implemen- value of the shares held by the transtation of a project under the Real feror in the company. Estate Development Scheme prescribed under the Investment Promotion Act and the transferor holds shares in the company the value of which is less than the value of the immovable property transferred.

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