Appendix 1. Exemption rules

Rule 1     

Exempt Body

DBM

 Exemption from duty

 Notwithstanding any other enactment –

(a)     the Bank shall be exempt from the payment of any licence duty, any rate or          

    charge leviable on immovable property or any tax leviable on income;

(b)   no stamp duty or registration fee shall be payable in respect of any document

        signed or executed by the Bank to establish the Bank’s indebtedness or under

        which the Bank is a beneficiary.

GN 130/2007 

Sec 40 DBM Act

0

nil

Rule 2     

Exempt Body

MRA

 Exemption Notwithstanding any other enactment, the Authority shall be exempted from payment of -

(a) any duty or registration fee in respect of any document under which the Authority is the

sole beneficiary; and

(b) any other duty, rate, charge, fee or tax

Sec 23 MRA Act

0

nil

0

Rule 3     

Exempt Body

COOP STY

Fiscal exemptions of societies and members

 (1) Notwithstanding any other enactment –

  (a) no stamp duty shall be levied –

   (i) on an instrument executed by any society; and

   (ii) on an instrument executed by a member in relation to business transacted with the society, in accordance  with its rules; and

(b) no fee shall be payable by any society under any enactment relating to registration dues, transcription or inscription fees, except on a declaration, or deed of transfer, of ownership of a motor vehicle or trailer.

Sec 31 Coop Act

0

0

nil

0

Rule 4     

Exempt Body

CWA

   Exemption from tax and duties

Notwithstanding any other enactment, the Authority shall be exempted from – 

(a) the payment of customs duty on the materials and equipment imported by or on behalf of the Authority, in accordance with, but subject to, such conditions as the Minister may impose;

(b) the payment of any licence duty, rates and charges leviable upon immovable property, tenant’s tax or any leviable on income;

(c) stamp duty or registration dues in respect of any document signed or executed by the Authority or under which the Authority is a beneficiary.

Sec 47 CWA Act

0

nil

0

Rule 5     

Exempt Body

MHC

The corporation shall be exempt from the payment of any duty, charge, fee rate or tax.

Sec 42 MHC Act

0

0

0

nil

0

Rule 6     

Exempt Body

CHA

Sale to its owners – declaration in accordance with provision of State land Amendment Ac

Rs 300

0

nil

0

Rule 7     

Exempt Body

SILWF

Exemptions

(1)   The Committee shall be exempt from payment of any duty, rate, charge or tax.

(2)   The Committee may frank letters or postal packets within Mauritius free of

   charge.

(3)    The deed witnessing the transfer of any immovable property by the Fund to a  

    worker, who is duly certified as such in the deed, shall be registered free of

           charge.

    [S. 31 amended by Act 46 of 1983.  Act 22 of 1989.]

Sec 31(1) SILWF Act

0

nil

Rule 8     

Exempt Body

SPMP

 Exemption of duty

 Notwithstanding any other enactment, the Corporation shall be exempt from the payment of any duty, rate, charge, fee or tax.

Sec 11 Sugar Planters Mechanical Pool Act 1974

0

0

0

0

nil

0

Rule 9     

Exempt Body

UTM

Exemptions

Notwithstanding any other enactment –

(a)     the University of Technology shall be exempted from payment of any –

(i) licence duty;

(ii) rate or charge leviable on immovable property; or

(iii) tax leviable on income;

(b)     no registration duty shall be payable in respect of any document signed or  

    executed by or on behalf of the University of Technology under which it is

    a beneficiary; and

(c)     article 910 of the Code Civil Mauricien shall not apply to the University of

    Technology.

Sec 24(b) University of Technology of Mauritius

nil

Rule 10     

Exempt Body

UOM

23. Exemption from duty

 Notwithstanding any other enactment –

(a)     the University shall be exempt from payment of any licence duty, any rate or

    charge leviable on immovable property or any tax leviable on income.

(b)    no stamp duty or registration fee shall be payable in respect of any document

         signed or executed by the University  or under which the University is a

         beneficiary; and

(c)    the University may frank letters or postal packets or make remittances by

                    money orders free of charge.

Sec 23(b) University of Mauritius

0

0

0

nil

0

Rule 11     

Exempt Body

TEC

Exenmption 11 (2)

No stamp duty or registration fee shall be payable in respect of any document

signed or executed by the Commission or under which the Commission is a

beneficiary.

Sec 11(2) of TEC Act 2002

0

nil

0

Rule 12     

Exempt Body

Waste Water Management Authority

Exemption

 No registration fee or duty shall be payable in respect of any document issued or executed by, on behalf of or to the benefit of the Authority.

Sec 29 of Waste Water Management Act – in respect of any doc issues or executed by or on behalf of the authority

0

0

0

0

nil

0

Rule 13     

Exempt Deed of transfer - 8th schedule LTDA

(a) (i) witnessing the transfer of property for consideration or by way of donation –

 by an ascendant on the one hand to a descendant or the latter's spouse or surviving spouse on the other hand;

(a) (i)--

Part II, Part III and Part VIA

0

0

0

Rule 14     

Exempt Deed of transfer - 8th schedule LTDA

(a) (iii) witnessing the transfer of property for consideration or by way of donation –to a charitable trust under the Trusts Act

Part II, Part III and Part VIA

0

0

0

Rule 15     

Exempt Deed of transfer - 8th schedule LTDA

(a) (iv) witnessing the transfer of property for consideration or by way of donation –between the heirs of a deceased person of property acquired by inheritance from that person; or

Part II, Part III and Part VIA

0

0

0

Rule 16     

Exempt Deed of transfer - 8th schedule LTDA

(a) (v) witnessing the transfer of property for consideration or by way of donation – between the heirs of a deceased person of property acquired by inheritance

and acquisition, from other heirs, of undivided rights of the property from that person.

Part II, Part III and Part VIA

0

0

0

Rule 17     

Exempt Deed of transfer - 8th schedule LTDA

(b)   witnessing the transfer of property between spouses

Part II, Part III and Part VIA

0

0

0

Rule 18     

Exempt Deed of transfer - 8th schedule LTDA

(c) where the transfer is made to a company, provided that the transferor holds shares in the company equivalent to at least the value of the land transferred.

Part II, Part III and Part VIA

0

0

0

Rule 19     

Exempt Deed of transfer - 8th schedule LTDA

(ca) where the consideration for which a share is issued takes the form of real property under section 56(2) of the Companies Act,

 provided that the consideration is equivalent to at least the value of the real property;

Part II, Part III and Part VIA

0

0

0

Rule 20     

Exempt Deed of transfer - 8th schedule LTDA

(d)    witnessing that property brought by way of an  “apport” by a partner in a partnership either prior to its constitution and registration or thereafter is,

 on dissolution of the partnership or in any other manner, attributed to any person other than the one who brought that property into the partnership,

 if the person has, at the time of joining the partnership, paid taxes under this Act and proportional duty under the Registration Duty Act;

 or  where a deed by which a partner withdraws (se désinteresse) from a partnership owning property,

or entitled to property either directly or indirectly by the constitution of successive partnerships, which another partner previously joined,

if the partner who previously joined the partnership –

(i)  has, at the time of joining the partnership, paid taxes under this Act and proportional duty under the Registration Duty Act; and

(ii)  pays taxes under this Act and proportional duty  under the Registration Duty Act on the value of  his withdrawal from the partnership.

Part II and Part III

0

0

Rule 21     

Exempt Deed of transfer - 8th schedule LTDA

(e) (i) where the transfer is made –to the Government of Mauritius;

Part III

0

Rule 22     

Exempt Deed of transfer - 8th schedule LTDA

(e) (ii) where the transfer is made –to diplomatic missions;

Part II

0

Rule 23     

Exempt Deed of transfer - 8th schedule LTDA

(e) (iii) where the transfer is made –by diplomatic missions;

Part III

0

Rule 24     

Exempt Deed of transfer - 8th schedule LTDA

e (iv) where the transfer is made –  to local authorities;

Part II

0

Rule 25     

Exempt Deed of transfer - 8th schedule LTDA

e (iva)  where the transfer is made –to local authorities in respect of green space or social amenities at a nominal price of one rupee;

Part III

0

Rule 26     

Exempt Deed of transfer - 8th schedule LTDA

e (v) where the transfer is made –by local authorities;

Part III

0

Rule 27     

Exempt Deed of transfer - 8th schedule LTDA

e (vi) where the transfer is made – by National Housing Development Company Ltd;

Part III and Part VIA

0

0

Rule 28     

Exempt Deed of transfer - 8th schedule LTDA

e (vii) where the transfer is made –by National Housing Development Company Ltd and the immovable property is subsequently acquired by the company

Part II, Part III and Part VIA

0

0

0

Rule 29     

Exempt Deed of transfer - 8th schedule LTDA

e (viii) where the transfer is made –to Lois Lagesse Foundation

Part II [Added GN130 of 2006]

0

Rule 30     

Exempt Deed of transfer - 8th schedule LTDA

e (ix) by a lessee in respect of his leasehold rights in State land and on which stands a house constructed by the National Housing Development Company  [Added – Government Notice No.129 of 2007

Part VIA

0

Rule 31     

Exempt Deed of transfer - 8th schedule LTDA

(f) witnessing the transfer of assets or shares between companies forming part of a group of companies as defined in the Companies Act 2001.    [Added GN130 of 2006][Amended 70/2008]   

Part II, Part III and Part VIA

0

0

0

Rule 32     

Exempt Deed of transfer - 8th schedule LTDA

(g) witnessing the transfer of shares, where the transfer takes place between companies having the same shareholders for the sole purpose of achieving a merger.

Part II, Part III and Part VIA   ACT 26/2012

0

0

0

Rule 33     

Exempt Deed of transfer - 8th schedule LTDA

(h) witnessing the transfer of undertaking by a partnership or société to a company where the partners or the associates of the partnership or société and the shareholders of the company are the same persons.

Part II, Part III and Part VIA

0

0

0

Rule 34     

Exempt Deed of transfer - 8th schedule LTDA

(i)  witnessing the transfer by the Business Parks of  Mauritius Limited of the apartments and houses  erected in 2003 at Ebène. [ Added GN 36/2008]

Part II and Part III

0

0

Rule 35     

Exempt Deed of transfer - 8th schedule LTDA

(j)     witnessing the transfer of shares or property,  provided that the deed is duly registered on or before 31 December 2013, where –

                               (i)  a manufacturing company takes over another  manufacturing company; or

                               (ii)  2 or more manufacturing companies merge   into one manufacturing company,

provided that the employment and period of service of all the employees of the company which is taken over or the companies which are merged is safeguarded and preserved by the company which is taking over or in the case of a merger, by the new company, as from date of the takeover or merger. [Added GN66 of 2008]

Part II, Part III and Part VIA

0

0

0

Rule 36     

Exempt Deed of transfer - 8th schedule LTDA

(k)   witnessing the transfer of immovable property by a bank or leasing company to a person pursuant to an arrangement entered into between the bank or leasing company and the person whereby the bank or leasing company initially purchased the immovable property with a view to selling or transferring the same to that person. [GN 20/2009]

Part II, Part III and Part VIA

0

0

0

Rule 37     

Exempt Deed of transfer - 8th schedule LTDA

(L)  (i) witnessing the transfer of land under metayage at a mutually agreed price between a planter and a metayer where such transfer is approved by the Mauritius Sugar Authority.

     (ii) For the purposes of sub-item (i), “land under metayage”, “metayer” and “planter” have the same meaning as in  section 19 of the Sugar Industry Efficiency Act 2001.

Part II and Part III

0

0

Rule 38     

Exempt Deed of transfer - 8th schedule LTDA

(m)    witnessing the transfer of land including any building thereon by –

(i). a member to another member of the Mauritius Sugar  Producers Association; or

(ii) a member of Mauritius Sugar Producers Association to Government or to any entity designated by  Government,

 in connection with the 2,000 arpents to be transferred by the Mauritius Sugar Producers Assocsiation (MSPA) following the Government –

MSPA deal signed on 22 April 2008, duly certified by the Mauritius Sugar Authority.

Part II and Part III

0

0

Rule 39     

Exempt Deed of transfer - 8th schedule LTDA

(n)  witnessing the transfer of land by the person implementing a VRS pursuant to section 23 of the Sugar Efficiency Act 2001

to the heirs of an employee who passed away between 1 March 2007 and the date a request for the VRS is made.

Part II and Part III

0

0

Rule 40     

Exempt Deed of transfer - 8th schedule LTDA

(o)  witnessing the transfer of immovable property by the National Housing Development Company Ltd to an individual

where the value of the immovable property does not exceed the amount of 600,000 rupees,

 which amount shall be adjusted every year to reflect any increase in the Construction Price Index.

Part II and Part VIA

0

0

Rule 41     

Exempt Deed of transfer - 8th schedule LTDA

(p) witnessing the transfer of leasehold rights by an IHS Company under the Real Estate Development Scheme prescribed under the Investment Promotion Act

 to a syndicat de co-propriétaires under that Scheme.

Part II, Part III and Part VIA (GN 125/2009)

0

0

0

Rule 42     

Exempt Deed of transfer - 8th schedule LTDA

(q) witnessing the transfer of property by an IHS Company under the Real Estate Development Scheme prescribed under the Investment Promotion Act.

Part VIA

0

Rule 43     

Exempt Deed of transfer - 8th schedule LTDA

(r) (i) witnessing the transfer of  immovable property by a company on the condition that the immovable property so transferred is leased back to the company

and the deed of transfer together with lease back agreement are duly registered at the same time on or before 31 December 2011,

provided the transfer has received the prior approval of the ERCP Committee under the Economic Restructuring and Competitiveness Package,

referred to in the Ministry’s document entitled ‘Facing the Euro Zone Crisis and Restructuring for Long Term Resilience’ and dated August 2010;   GN No 219 of 2010

Part II and Part III GN No 219 of 2010

0

0

Rule 44     

Exempt Deed of transfer - 8th schedule LTDA

r(ii) witnessing the repurchase (retrocession) by the company of  the immovable property transferred under sub-item (i) within a period of 3 years from the date of  registration of  the deed of transfer;   GN No 219 of 2010

Part II and Part III GN No 219 of 2010

0

0

Rule 45     

Exempt Deed of transfer - 8th schedule LTDA

r (iii) witnessing the transfer of immovable property by a shareholder of a company or by a company on the condition that the deed of transfer is registered on or before  31 December 2011

 and the proceeds of that transfer are  invested in the company within two months of the date of registration of the deed,

 provided the transfer has received  the prior approval of the ERCP Committee under the Economic Restructuring and Competitiveness Package, referred to in the Ministry’s document entitled ‘Facing the Euro Zone Crisis and Restructuring for Long Term Resilience’ and dated August 2010.   GN No 219 of 2010 

Part III GN No 219 of 2010

0

Rule 46     

Exempt Deed of transfer - 8th schedule LTDA

(s)  witnessing the transfer of land at a nominal price of one rupee to Government or, any specified entity or any body as may be prescribed,

pursuant to section 11(2), (2A) or (3) of the Sugar Industry Efficiency Act.[GN 37/2011]           

Part II and Part III GN 37/2011

0

0

Rule 47     

Exempt Deed of transfer - 8th schedule LTDA

(t) where the transfer is made to

(i) a religious federation eligible to a per capita subsidy from  Government, specified in item (u)(i);

(ii) a religious body registered under the Registration of Associations Act and affiliated to a religious federation referred to in sub-item (i);

(iii) a religious body which is not affiliated to a religious  federation referred to in sub-item (i) and is eligible  to an  annual fixed grant from Government, specified in item  (u)(ii),

GN 140/2011

GN 140/2011

Part II and Part VIA

When the tax is payable by the religious federation or religious body, provided that the immovable property is used or a building is constructed for use –

(a)  As a place for public worship or for the advancement of religion, including religious education;

(b) In connection with public worship, such as, house for a priest or as parking;

(c) As an office in relation to the activities of the federation or religious body; or 

(d) As a building for holding social activities.

0

0

Rule 48     

Exempt Deed of transfer - 8th schedule LTDA

GN 140/2011

(u) where the transfer is made to –

      (i) Adventist Church

           Ahmadiya Muslim Association

           Arya Sabha Mauritius

           Board of Waqf Commissioners

           Church of England (Anglican)

           Church of Scotland (Presbyterian)

           Mauritius Andra Maha Sabha

           Mauritius Arya Ravived Pracharini Sabha

           Mauritius Gahlot Rajput Maha Sabha

           Mauritius Marathi Mandali Federation

           Mauritius Sanatan Dharma Temples Federation

           Mauritius Tamil Temples Federation

           Roman Catholic Church

     (ii) Brahma Kumaris World Spiritual University

           Chinmaya Mission

           ISKCON

          Shri Kabir Council of Mauritius

          Shri Sanatan Dharma Mandir Parishad

          Swastika;

GN 140/2011

Part II and Part VIA

When the tax is payable by the religious federation or religious body, provided that the immovable property is used or a building is constructed for use –

(a)  As a place for public worship or for the advancement of religion, including religious education;

(b) In connection with public worship, such as, house for a priest or as parking;

(c) As an office in relation to the activities of the federation or religious body; or 

(d) As a building for holding social activities.

0

0

Rule 49     

Exempt Deed of transfer - 8th schedule LTDA

GN 140/2011

(v) where the transfer is made by way of donation or at a nominal price not exceeding 1,000 rupees by a person to a religious federation or religious body referred to in item (u)

or to any other religious federation or religious body registered under the Registration of Associations Act and having its main object, the advancement of religion.

Part II, Part III and Part VIA

0

0

0

Rule 50     

Exempt Deed of transfer - 8th schedule LTDA

(w) witnessing the transfer of land to or of a housing unit by a housing development trust, or nay other non-profit vehicle,

 which carries out the construction of social housing estates and is registered with the committee set up under section 50L(3) of the Income Tax Act.  GN 236/2011

Part II and Part III

0

0

Rule 51     

Exempt Deed of transfer - 8th schedule LTDA

(x) witnessing the transfer of an immovable property by a bank, or non-bank deposit taking institution, under the Banking Act,

where the property was acquired by the bank, or non-bank deposit taking institution in connection with the recovery of debts,

provided that the transfer is made within a period of 12 months from the date of acquisition of the property. ( GN 236/2011)

Part III

0

Rule 52     

Exempt Deed of transfer - 8th schedule LTDA

(y) where the transfer of an immovable property is made, by way of donation or at a nominal price not exceeding 1,000 rupees,

by a person to a charitable institution registered under the Registration of Associations Act, the objects of which –

(i) are of a public character;

(ii) do not yield any profits to its members; and

(iii) are exclusively –

(A) the relief of poverty, sickness, or disability;

(B) the protection of the environment; or

(C) the promotion of any other public object beneficial to the community, provided that the immovable property acquired by the charitable institution is used directly in connection with its activities.

GN 42/2012

Part II, Part III and Part VIA

0

0

0

Rule 53     

Exempt Deed of transfer - 8th schedule LTDA

(z) Witnessing the transfer by a bank, holding a Certificate of Transfer of Undertaking issued under section 346A of the

Companies Act, of the whole or part of its undertaking under section 32A of the Banking Act in respect of all assets, except the appropriate registration duty specified in Part VII of the First Schedule to the Registration Duty Act;

Part II, Part III and Part VIA

0

0

0

Rule 54     

Exempt Deed of transfer - 8th schedule LTDA

(za) Witnessing the transfer by a company, whether incorporated in Mauritius or elsewhere, of the shares of a bank incorporated in Mauritius to the –

(i) parent;

(ii) wholly owned subsidiary; or

(iii) wholly owned subsidiary of the parent,

whether incorporated in Mauritius or elsewhere, of that company, provided that the bank is a transferee bank under

section 32A of the Banking Act and the transfer of the shares is made not later than 12 months from the date of the

Certificate of Transfer of Undertaking Under section 346A of the Companies Act.

Part II, Part III and Part VIA

0

0

0

Rule 55     

Deeds registered FREE

A monthly return made under the authority of the Commission established under the Financial Services Act of the transfer of any securities traded or otherwise dealt with on the Stock Exchange of Mauritius.

Item 7 Part III 1st Schedule – RDA

0

Rule 56     

Deeds registered FREE

Any instrument witnessing the cession, transfer or negociation, by the liquidator to a bank or financial institution, of a loan, overdraft or similar facility in accordance with section 5(1) (h) of the MCCB Limited (Liquidation) Act 1996

Item 9 Part III 1st Schedule – RDA

0

Rule 57     

Deeds registered FREE

Distribution of property of a trust among heirs

Item 12 Part III 1st Schedule – RDA

0

Rule 58     

Deeds registered FREE

Donation to Sir Seewoosagur Ramgoolam Foundation or the Sir Dayendranath Burrenchobay Foundation

Item 19 Part III 1st Schedule – RDA

0

Rule 59     

Deeds registered FREE

Lease in respect of Campement Site providing for payment of a premium and new  rental

Item 20 Part III 1st Schedule – RDA

0

Rule 60     

Deeds registered FREE

Lease agreement in respect of stateland for land to be used as Building Site.

Item 21 Part III 1st Schedule – RDA

0

Rule 61     

Deeds registered FREE

Lease agreement in respect of stateland for Industrial or commercial purpose (section 6(1E) state Lands Act

Item 21A Part III 1st Schedule – RDA

0

Rule 62     

Deeds registered FREE

Transfer of ownership of vehicles ot trailers to diplomatic missions and agents

Item 22 Part III 1st Schedule – RDA

0

Rule 63     

Deeds registered FREE

Purchase of immovable property for construction of health institutions

Item 24 Part III 1st Schedule – RDA

0

Rule 64     

Deeds registered FREE

Purchase of immovable property for educational purposes – Primary / Secondary / Tertiary

Item 25 Part III 1st Schedule – RDA

0

Rule 65     

Deeds registered FREE

Documents witnessing the transfer of movable property by a bank to a person pursuant to an arrangement entered into between the bank and the person  whereby the bank initially purchased the movable property with a view to selling or transferring the same to that person

Item 26 Part III 1st Schedule – RDA

0

Rule 66     

Deeds registered FREE

Lease to Metayer

Item 27 Part III 1st Schedule – RDA

0

Rule 67     

Deeds registered FREE

Documents witnessing the transfer of movable property-

(a) by an ascendant to a descendant or to the latter’s spouse or surviving spouse; or

(b) between the heirs of a deceased person of movable property acquired by inheritance from that person.

Item 28 Part III; First Schedule RDA

0

Rule 68     

Deeds registered FREE

Educational loan

only for loan for self, children, spouse (must submit certificate from educational institution);

certificate from educational institution showing date of admission, duration of studies, fees payable

Item 29 Part III; First Schedule RDA

0

Rule 69     

Deeds registered FREE

Documents   witnessing   transfer,   for   consideration,   of   shares   to   State Investment Finance Corporation Limited (SIFCOR), on production of a certificate from the Mauritius Sugar Authority certifying that the transfer is in connection with the Government – Mauritius Sugar Producers Association deal signed on 22 April 2008.

Item 30 Part III; First Schedule RDA

0

Rule 70     

Deeds registered FREE

Any document witnessing a lease back agreement of immovable property referred to in item ( r ) (i) of the eighth schedule LDTA

Item 31 Part III 1st Schedule – RDA

0

Rule 71     

Deeds registered FREE

Any  loan  for  an  amount  not  exceeding  100,000  rupees  granted  by  the

Development Bank of Mauritius to any person other than its employees.

GN 235/2011

Item 32 Part III 1st Schedule – RDA

Item 14  First schedule Stamp Duty Act

0

Rule 72     

Deeds registered FREE

Any  loan  for  an  amount  not  exceeding  100,000  rupees  granted  by  the

Tobacco Board to growers of tobacco leaves.

GN 235/2011

Item 33 Part III 1st Schedule – RDA

Item 15  First schedule Stamp Duty Act

0

Rule 73     

Deeds registered FREE

Any  loan  for  an  amount  not  exceeding  100,000  rupees  granted  by  co- operative societies to their members.

GN 235/2011

Item 34 Part III 1st Schedule – RDA

Item 16  First schedule Stamp Duty Act

0

Rule 74     

Derogation

Purchase of freehold  Land during period 1/1/2012 to 31/12/2013 under the construction project of Housing Estates under section 161A(46) of the Income Tax Act - for construction of housing estate of at least 5 residential units

S 27 (2A) ;RDA

S 45A (9) (a) LDTA

0

0

Rule 75     

Derogation

Transfer or VEFA by a company  registered under 161A (46) of the Income Tax Act

- of a housing unit forming part of a housing estate

- construction started on or after 1/1/2012-

- value of unit < 2.5 million rupees

- transfer is made on or before December 2015

S 45A (9) (b) LDTA

0

Rule 76     

Derogation

Transfer to an individual of 18 years of age or over ----1st time buyer of:

 - ( freehold bareland or Right to construct a residential building on a freehold land on top of an existing)

-  up to Rs 1 million

S 27 (3) ;RDA

0

Rule 77     

Derogation

Transfer to an individual of 18 years of age or over ----1st time buyer of:

 -  a Residential Lot

-  a portion of freehold land with a residential building 

 -  a housing unit  under construction project of housing estates

- up to Rs 4 million

S 27 (5) ;RDA

sec 27  5A (a) RDA)

0

Rule 78     

Derogation

Transfer by a partnership or company or forming part of the same group as the employer of the worker - VRS

- registered under Sugar Fund Board.

- to worker or heirs of a deceased worker collectively.

- who is employed or immediately before retirement, was employed by the vendor .

- has not effected any transfer to the worker on or after 1 July 1986.

S 45 A (1); (2); (3);LDTA

0

0

0

nil

Rule 79     

SIE Act

Transfer of land ( with or without a building) to  - former sugar camp occupier; employee of sugar factory; under Voluntary retirement scheme (VRS)

Section 26 (1) SIE ACT

0

0

0

nil