Land Betterment Charge Act 2021 · s 44

Suggest a correction

Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.

The text as we hold it

Any penalty tax imposed under this Division is recoverable as if —

(a)

the penalty tax were a land betterment charge due and payable under this Act;

(b)

the rectification order imposing the penalty tax were a liability order; and

(c)

the rectification order imposing the penalty tax were a chargeable consent.