100Prohibition on passing on land tax on transmission easements

100 Prohibition on passing on land tax on transmission easements (1) A provision in an agreement to the effect that the owner of land encumbered by a transmission easement is liable, as owner, to pay, or to reimburse the transmission easement holder in respect of, any land tax on any transmission easement that is payable by the transmission easement holder is void. (2) This section applies to an agreement of the kind referred to in subsection (1) entered into before, on or after the commencement of this section. Division 4—Tax avoidance schemes