§ 15 — Who is liable to pay land betterment charge

15.—(1) A land betterment charge in respect of a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land is payable —(a)

by every person who, when the chargeable consent is given, is an owner of the land;

(b)

by every person who gives an assumption of liability notice under section 16 that the person assumes liability to pay the land betterment charge in place of any person in paragraph (a); or

(c)

by every transferee to whom a deferred liability to pay the land betterment charge is transferred under section 23.

(2) Where a taxable person becomes liable to pay a land betterment charge for a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land, the person’s liability continues despite the taxable person disposing of the land or other changes in ownership of the land.

(3) This section is subject to the making of any of the following:(a)

a deferment determination or a transfer of deferred liability under section 20 or 23, as the case may be;

(b)

an exemption under section 12;

(c)

a remission under section 14.

—(1) A land betterment charge in respect of a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land is payable —(a)

by every person who, when the chargeable consent is given, is an owner of the land;

(b)

by every person who gives an assumption of liability notice under section 16 that the person assumes liability to pay the land betterment charge in place of any person in paragraph (a); or

(c)

by every transferee to whom a deferred liability to pay the land betterment charge is transferred under section 23.

(2) Where a taxable person becomes liable to pay a land betterment charge for a chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land, the person’s liability continues despite the taxable person disposing of the land or other changes in ownership of the land.

(3) This section is subject to the making of any of the following:(a)

a deferment determination or a transfer of deferred liability under section 20 or 23, as the case may be;

(b)

an exemption under section 12;

(c)

a remission under section 14.