S.L. 364.16 Art. 3Applicability.

This Order applies to a transfer inter vivos of immovable property when -

(a) the transfer is made on or after the 10th October, 2017 but before the 1st January 2022 to a person who does not require a permit by the Minister for the purposes of the Immovable Property (Acquisition by Non-Residents) Act;

(b) the property is situated within an urban conservation area or is scheduled by the Planning Authority, hereinafter referred to as ‘PA’, in terms of article 57 of the Development Planning Act or any Act which may be substituted therefor;

(c) together with the notice referred to in article 51 of the Duty on Documents and Transfers Act, there shall be submitted to the Commissioner for Revenue a certificate issued by the PA certifying that the property falls within a development area known as an Urban Conservation Area (UCA), or is a scheduled property in accordance with article 57 of the Development Planning Act or any Act which may be substituted therefor;

(d) the notice referred to in article 51 of the Duty on

Documents and Transfers Act, shall be submitted to the Commissioner for Revenue on or before 28th February 2022;

(e) no relief was claimed under this Order in respect of any previous transfer of the said property;

(f) no relief is claimed under article 32C of the Duty on Documents and Transfers Act.

Commissioner for Revenue any information, forms and documentation that the Commissioner for Revenue may require by means of a notice in writing within the period, not being less than thirty (30) days, specified in the notice.