Land Sales Duty Act 1977 (Act No. 13 of 1964). Country/Territory Antigua and Barbuda Document type Legislation Date 1965 (1992) Source FAO, FAOLEX Subject Land & soil Keyword Tax/levy Concession Land-use planning Legal proceedings/administrative proceedings Geographical area Americas, Caribbean, Latin America and the Caribbean, North Atlantic, Small Island Developing States Abstract This Act imposes a charge on the capital gains deriving from the sale of any land and grants powers to the Governor-General to impose an additional charge on concessions made under this Act in respect of special development areas as defined by this Act. The Act further provides for the assessment of gains deriving from sale and the collection of duty by the Commissioner, appeals against decisions of the Commissioner and regulation-making powers and prescribes offences. Full text English Website www.laws.gov.ag