39Transfer authorised with charge attached in certain circumstances

39 Transfer authorised with charge attached in certain circumstances

39 Transfer authorised with charge attached in certain circumstances

(1) The Chief Commissioner may authorise a transfer of land with the charge still attached if the Chief Commissioner is satisfied—

(a) the transfer is a relevant transfer, and

(b) the land is the principal place of residence of the transferee before the transfer, and

(c) circumstances of hardship would exist if the payment of property tax were not deferred.

(2) In this section—

relevant transfer means—

(a) a transfer of land by the legal personal representative of a deceased person to a beneficiary if—

(i) the transfer is made in accordance with the trusts contained in the will of the deceased person, or

(ii) the transfer occurs as a result of intestacy, or

(b) a transfer of land that is matrimonial property or relationship property within the meaning of the Duties Act 1997, section 68 to the following persons if the transfer would not be subject to duty under the section—

(i) a party to the marriage or relationship,

(ii) a child of the party,

(iii) a trustee of the child.