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Home/Legislation/Land Tax Act 2005/14

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Land Tax Act 2005

14Purchaser of land on credit or deferred payment

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14 Purchaser of land on credit or deferred payment For the purposes of this Act, each of the following is deemed to be the owner of land— (a) a purchaser on credit or deferred payment; (b) an assignee or transferee of a purchaser on credit or deferred payment.

Previous section13Person in possession of land deemed owner despite disposition of it Next section15Purchaser of land under contract of sale

Section 14 - Land Tax Act 2005 - Purchaser of land on credit or deferred payment — Zoe