310Taxes

310 Taxes (1) No duty under the **Duties Act 2000** or other tax is chargeable under any Act in respect of anything done under this Division or in respect of any act or transaction connected with or necessary to be done because of this Division. (2) An act or transaction connected with or necessary to be done because of this Division includes— (a) a transaction entered into; or (b) an instrument made, executed, lodged or given— for the purpose of, or in connection with, the transfer of property, rights or liabilities under this Division. S. 311 inserted by No. 17/2025 s. 10.