S.L. 123.92 Art. 17Saving provision.

(1) Rules 9 to 16 shall be without prejudice to the provisions relating to the determination of the transfer value and of the acquisition value in the case of transfers mentioned in rule 5.

(2) The provisions of these rules relating to the determination of the acquisition value of property shall be applicable to the extent that they are relevant for the purpose of article 5A(5)(b) of the Act.