Rechtsbibliothek und Fallanalyse · Österreich · Belgien · Europäische Union
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S.L. 123.54 · Income Tax And Duty On Documents And (S.L. 123.54)

S.L. 123.54 Art. 2Interpretation.

In KraftAmtlicher Text

In this Order -

(a) a member of the family of the transferee means his spouse, ascendant, descendant, brother or sister, or a descendant of his brother or sister;

(b) "dwelling house" includes a garage attached to or underlying that house or a garage of not more than 30 square meters situated within 500 meters of that house and transferred by the said company to the transferee by means of the same deed with that house.