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Government Business Enterprises (Sale) Act 2003
19Exemption from State tax
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19 Exemption from State tax
State tax is not payable in respect of –
(a) any document prepared in relation to, or for the purposes of, the formation of a company under section 14 ; or
(b) a Part 3 transfer notice; or
(c) any other document prepared in relation to, or for the purposes of, a Part 3 transfer notice or the transfer of the business of a relevant prescribed Government Business Enterprise to a company.