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(1) These Regulations may be cited as the Land Holding Companies Share Transfer Tax (Amendment) Regulations, 2025. (2) These Regulations come into force immediately after the Land Holding Companies Share Transfer Tax (Amendment) Act, 2025 comes into force. Regulation 2 Land Holding Companies Share Transfer Tax (Amendment) Regulations, 2025 SL 57 of 2025\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Amendment of the Schedule to the Land Holding Companies Share Transfer Tax Regulations (1997 Revision) - form 2. The Land Holding Companies Share Transfer Tax Regulations (1997 Revision) are amended in the Schedule as follows \u2014 (a) by deleting the words \u201c8. Amount of tax payable (7 \u00bd per cent of the taxable value of the transfer):\u201d and by substituting the words \u201c8. Amount of tax payable (7.5% of the taxable value of the transfer or 10% of the taxable value of the transfer, which ever applies):\u201d; and (b) by deleting the following words \u2014 \u201cThe foregoing statement is true and correct and made in accordance with the provisions of the Land Holding Companies Share Transfer Tax Law (1995 Revision). Dated at___________________ this____ day of____________________19___\u201d, and substituting the following words \u2014 \u201cThe foregoing statement is true and correct and made in accordance with the provisions of the Land Holding Companies Share Transfer Tax Act (2022 Revision). Dated at___________________ this____ day of____________________20___\u201d. Made in Cabinet the 11th day of December, 2025. 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Amount of tax payable (7 \u00bd per cent of the\ntaxable value of the transfer):\u201d and by substituting the words \u201c8. Amount\nof tax payable (7.5% of the taxable value of the transfer or 10% of the\ntaxable value of the transfer, which ever applies):\u201d; and\n(b) by deleting the following words \u2014\n\u201cThe foregoing statement is true and correct and made in accordance with\nthe provisions of the Land Holding Companies Share Transfer Tax Law\n(1995 Revision).\nDated\nat___________________\nthis____\nday\nof____________________19___\u201d,\nand substituting the following words \u2014\n\u201cThe foregoing statement is true and correct and made in accordance with\nthe provisions of the Land Holding Companies Share Transfer Tax Act\n(2022 Revision).\nDated\nat___________________\nthis____\nday\nof____________________20___\u201d.\n\nMade in Cabinet the 11th day of December, 2025.\nKim Bullings\nClerk of the Cabinet","akn_extracted_at":"2026-06-22 15:41:45.708157+00","cms_id":"2025-0057S","law_type":"amending","year":"2025","number":"0057S","title":"Land Holding Companies Share Transfer Tax (Amendment) Regulations, 2025 (SL 57 of 2025)","status":"in_force"},"provenance":{"files":[{"file_id":"6861","expr_id":"2083","kind":"akn_xml","filename":"2025-0057S.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2025\/2025-0057S\/2025-0057S.akn.xml","content_md5":"f5ca39463c963e53b1ff46f6061b664d","byte_size":"5057","http_last_modified":null,"fetched_at":"2026-06-22 15:41:45.748723+00"},{"file_id":"4165","expr_id":"2083","kind":"pristine_pdf","filename":"2025-0057S.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2025\/2025-0057S\/2025-0057S.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/AMENDING\/2025\/2025-0057S\/2025-0057S.pdf","content_md5":"298b16c67b4074ba2cbf734f0e6a7e8f","byte_size":"193842","http_last_modified":null,"fetched_at":"2026-06-21 23:09:35.912031+00"},{"file_id":"4166","expr_id":"2083","kind":"working_pdf","filename":"2025-0057S.pdf","source_url":"\/cms\/images\/LEGISLATION\/AMENDING\/2025\/2025-0057S\/2025-0057S.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/AMENDING\/2025\/2025-0057S\/2025-0057S.pdf","content_md5":"298b16c67b4074ba2cbf734f0e6a7e8f","byte_size":"193842","http_last_modified":null,"fetched_at":"2026-06-21 23:09:35.912031+00"}],"paragraph_count":7,"latest_history":null},"quality":{"expr_id":"2083","doc_id":"2083","quality_state":"needs_review","quality_score":"80","needs_human_review":"t","deterministic_categories":"{commencement_metadata_problem,duplicate_text,page_header_footer_noise}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,strip_page_furniture,verify_commencement_metadata}","finding_severity_counts":"{\"low\": 2, \"medium\": 1}","finding_summary":"repeated line furniture detected: 2022 revision x3; regulations 2025 x4; sl 57 of 2025 x5; duplicate-line ratio is 27.78%","assessed_at":"2026-06-22 15:29:46.459466+00","updated_at":"2026-06-22 15:29:46.459466+00"}}