sec.233Who is an acquirer

### sec.233 Who is an acquirer For the purpose of imposing AFAD relating to transfer duty on a dutiable transaction, a person is an acquirer if the person is— for a dutiable transaction mentioned in section 9 (1) (a) or (b) —a transferee of the dutiable property under the transaction; or for a dutiable transaction mentioned in section 9 (1) (c) to (e) —a person who, under the transaction, acquires the dutiable property; or for a dutiable transaction mentioned in section 9 (1) (f) —a person who, under the transaction, acquires the new right; or for a dutiable transaction mentioned in section 9 (1) (g) —a person who, under the transaction, acquires a partnership interest; or for a dutiable transaction mentioned in section 9 (1) (h) that is the creation of a trust of dutiable property—a person who, under the transaction, starts to hold the dutiable property in a way mentioned in section 53 ; or for a dutiable transaction mentioned in section 9 (1) (h) that is the termination of a trust of dutiable property—a person who, under the transaction, starts to hold the dutiable property other than as trustee; or for a dutiable transaction mentioned in section 9 (1) (i) that is a trust acquisition—a person who makes a trust acquisition under the transaction; or for a dutiable transaction mentioned in section 9 (1) (i) that is a trust surrender—a person who is a trustee of the trust in which, under the transaction, the trust interest is surrendered; or for a dutiable transaction mentioned in paragraph (a) to (h) —a partner in a partnership in which any of the other partners is (in the capacity of a partner) a person mentioned in the paragraph. For the purpose of imposing AFAD relating to landholder duty on a relevant acquisition, a person is an acquirer if the person is— a person who makes the relevant acquisition under the transaction; or if a person makes a relevant acquisition because interests are aggregated under section 158 (1) (b) (ii) , the person or a related person of the person; or a partner in a partnership in which any of the other partners is (in the capacity of a partner) a person mentioned in paragraph (a) or (b) . For the purpose of imposing AFAD relating to corporate trustee duty on a relevant acquisition, a person is an acquirer if the person— makes the relevant acquisition under the transaction; or is a partner in a partnership in which any of the other partners (in the capacity of a partner) makes the relevant acquisition under the transaction. In this section— related person see section 164 . s 233 prev s 233 om 2005 No. 60 s 11 pres s 233 ins 2016 No. 37 s 9 (sec.233-ssec.1) For the purpose of imposing AFAD relating to transfer duty on a dutiable transaction, a person is an acquirer if the person is— for a dutiable transaction mentioned in section 9 (1) (a) or (b) —a transferee of the dutiable property under the transaction; or for a dutiable transaction mentioned in section 9 (1) (c) to (e) —a person who, under the transaction, acquires the dutiable property; or for a dutiable transaction mentioned in section 9 (1) (f) —a person who, under the transaction, acquires the new right; or for a dutiable transaction mentioned in section 9 (1) (g) —a person who, under the transaction, acquires a partnership interest; or for a dutiable transaction mentioned in section 9 (1) (h) that is the creation of a trust of dutiable property—a person who, under the transaction, starts to hold the dutiable property in a way mentioned in section 53 ; or for a dutiable transaction mentioned in section 9 (1) (h) that is the termination of a trust of dutiable property—a person who, under the transaction, starts to hold the dutiable property other than as trustee; or for a dutiable transaction mentioned in section 9 (1) (i) that is a trust acquisition—a person who makes a trust acquisition under the transaction; or for a dutiable transaction mentioned in section 9 (1) (i) that is a trust surrender—a person who is a trustee of the trust in which, under the transaction, the trust interest is surrendered; or for a dutiable transaction mentioned in paragraph (a) to (h) —a partner in a partnership in which any of the other partners is (in the capacity of a partner) a person mentioned in the paragraph. (sec.233-ssec.2) For the purpose of imposing AFAD relating to landholder duty on a relevant acquisition, a person is an acquirer if the person is— a person who makes the relevant acquisition under the transaction; or if a person makes a relevant acquisition because interests are aggregated under section 158 (1) (b) (ii) , the person or a related person of the person; or a partner in a partnership in which any of the other partners is (in the capacity of a partner) a person mentioned in paragraph (a) or (b) . (sec.233-ssec.3) For the purpose of imposing AFAD relating to corporate trustee duty on a relevant acquisition, a person is an acquirer if the person— makes the relevant acquisition under the transaction; or is a partner in a partnership in which any of the other partners (in the capacity of a partner) makes the relevant acquisition under the transaction. (sec.233-ssec.4) In this section— related person see section 164 . - (a) for a dutiable transaction mentioned in section 9 (1) (a) or (b) —a transferee of the dutiable property under the transaction; or - (b) for a dutiable transaction mentioned in section 9 (1) (c) to (e) —a person who, under the transaction, acquires the dutiable property; or - (c) for a dutiable transaction mentioned in section 9 (1) (f) —a person who, under the transaction, acquires the new right; or - (d) for a dutiable transaction mentioned in section 9 (1) (g) —a person who, under the transaction, acquires a partnership interest; or - (e) for a dutiable transaction mentioned in section 9 (1) (h) that is the creation of a trust of dutiable property—a person who, under the transaction, starts to hold the dutiable property in a way mentioned in section 53 ; or - (f) for a dutiable transaction mentioned in section 9 (1) (h) that is the termination of a trust of dutiable property—a person who, under the transaction, starts to hold the dutiable property other than as trustee; or - (g) for a dutiable transaction mentioned in section 9 (1) (i) that is a trust acquisition—a person who makes a trust acquisition under the transaction; or - (h) for a dutiable transaction mentioned in section 9 (1) (i) that is a trust surrender—a person who is a trustee of the trust in which, under the transaction, the trust interest is surrendered; or - (i) for a dutiable transaction mentioned in paragraph (a) to (h) —a partner in a partnership in which any of the other partners is (in the capacity of a partner) a person mentioned in the paragraph. - (a) a person who makes the relevant acquisition under the transaction; or - (b) if a person makes a relevant acquisition because interests are aggregated under section 158 (1) (b) (ii) , the person or a related person of the person; or - (c) a partner in a partnership in which any of the other partners is (in the capacity of a partner) a person mentioned in paragraph (a) or (b) . - (a) makes the relevant acquisition under the transaction; or - (b) is a partner in a partnership in which any of the other partners (in the capacity of a partner) makes the relevant acquisition under the transaction.