sec.584Application of amendment about rate of mortgage duty

### sec.584 Application of amendment about rate of mortgage duty Section 254, as in force on 1 January 2008, applies to a mortgage only if the liability date for the mortgage is on or after 1 January 2008. However, section 254, as in force immediately before 1 January 2008, applies to a mortgage if an arrangement was made before 1 January 2008 the sole or main purpose of which was to defer a liability date for the mortgage until 1 January 2008 or later so the rate of mortgage duty under section 254, as in force on or after 1 January 2008, would apply in relation to the liability date. Also, a person is not entitled, under a relevant Act or otherwise, to a refund of mortgage duty paid before 1 January 2008 only because a liability date for the mortgage is on or after 1 January 2008. In this section— relevant Act means this Act or the Administration Act . s 584 ins 2007 No. 29 s 6 (sec.584-ssec.1) Section 254, as in force on 1 January 2008, applies to a mortgage only if the liability date for the mortgage is on or after 1 January 2008. (sec.584-ssec.2) However, section 254, as in force immediately before 1 January 2008, applies to a mortgage if an arrangement was made before 1 January 2008 the sole or main purpose of which was to defer a liability date for the mortgage until 1 January 2008 or later so the rate of mortgage duty under section 254, as in force on or after 1 January 2008, would apply in relation to the liability date. (sec.584-ssec.3) Also, a person is not entitled, under a relevant Act or otherwise, to a refund of mortgage duty paid before 1 January 2008 only because a liability date for the mortgage is on or after 1 January 2008. (sec.584-ssec.4) In this section— relevant Act means this Act or the Administration Act .