Section 47: Remission of duty

47. Remission of duty (1) There shall be a Committee which shall make recommendations to the Minister as to whether or not to remit or refund the whole or part of any duty leviable under this Act. (2) The Committee shall be chaired by the RegistrarGeneral and shall comprise 2 officers of the Ministry and one other officer of the Registrar-General’s Department. (3) The Minister may, on the recommendations of the Committee, remit or refund the whole or part of any duty leviable under this Act – (a) in respect of a deed or any other document witnessing the transfer of property which does not result in an effective change in ownership of that property; (b) where a person makes an application for – (i) a derogation under section 27; or (ii) a deed or any other document to be registered free in accordance with Part III of the First Schedule, within one year from the date of registration of the deed or document; (c) where several documents are required to be registered in order to complete a transaction, leading to multiplicity of taxation; or (d) where a document presented for registration makes reference to previous documents and in respect of which duty is leviable, leading to multiplicity of taxation. 262 Acts 2017 (e) in the First Schedule – (i) in Part III – (A) by inserting, after item 24, the following new item –