Land Sales Duty Act 1977 (Act No. 13 of 1964). Pays/Territoire Antigua-et-Barbuda Type du document Législation Date 1965 (1992) Source FAO, FAOLEX Sujet Terre et sols Mot clé Taxe/impôt Concession Planification territoriale Procédures judiciaires/procédures administratives Aire géographique Amériques, Caraïbes, Amérique latine et Caraïbes, Atlantique Nord, Petits états insulaires en développement Résumé 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. Texte intégral Anglais Site web www.laws.gov.ag