S.L. 123.198 Art. 6Tax on assignments when the consideration exceeds one- hundred thousand euro (€100,000).

When the consideration for an assignment to which these rules apply exceeds one-hundred thousand euro (€100,000), the first one-hundred thousand euro (€100,000) shall constitute the final tax portion and the amount by which the consideration exceeds one-

hundred thousand euro (€100,000) shall constitute the excess portion. The deductions allowable in terms of rule 4 shall be apportioned and tax shall be chargeable separately on each of the two (2) portions as provided for in rules 7 and 8.