§ 25 — Liability order

25.—(1) Every taxable person must be given a liability order stating —(a)

subject to paragraph (b), the amount of the land betterment charge payable by the taxable person in respect of the relevant chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land; or

(b)

if the relevant chargeable consent when given relates to a development of any land, an estimate of the amount of the land betterment charge that would be payable by the taxable person if the relevant chargeable consent were given in relation to a development of the land.

(2) A liability order must —(a)

specify an estimate of the total amount or the total amount (as the case may be) of the land betterment charge payable, and the apportioned amount among each taxable person concerned;

(b)

state that the liability order may be subsequently revised by the Authority, and that an additional amount of land betterment charge may become further payable as a result;

(c)

state that a taxable person given the liability order has to pay that estimated amount or amount (as the case may be) of land betterment charge within the time delimited by or under section 24(1); and

(d)

specify the time within which under section 47(2)(a) the person may appeal to the Minister against the liability order.

(3) Where the Authority gives to a taxable person a revised liability order under section 27 in respect of any chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land, any earlier liability order given by the Authority to the taxable person in respect of the same chargeable consent and relating to the same development or subdivision of, or the same controlled activity with respect to, the same land ceases to have any effect.

(4) Subject to section 30, a liability order specifying an estimate of the amount of the land betterment charge payable by the taxable person if a chargeable consent were given in relation to a development of any land is treated as final as regards the assessment of the amount of land betterment charge payable in relation to the same development of the same land when —(a)

24 months has lapsed after —(i)

the date the chargeable consent was given to the taxable persons; or

(ii)

if the chargeable consent was given on more than one date, the last date the chargeable consent was given to any of the taxable persons; and

(b)

no revised liability order is earlier given under section 27 in respect of that same chargeable consent.

—(1) Every taxable person must be given a liability order stating —(a)

subject to paragraph (b), the amount of the land betterment charge payable by the taxable person in respect of the relevant chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land; or

(b)

if the relevant chargeable consent when given relates to a development of any land, an estimate of the amount of the land betterment charge that would be payable by the taxable person if the relevant chargeable consent were given in relation to a development of the land.

(2) A liability order must —(a)

specify an estimate of the total amount or the total amount (as the case may be) of the land betterment charge payable, and the apportioned amount among each taxable person concerned;

(b)

state that the liability order may be subsequently revised by the Authority, and that an additional amount of land betterment charge may become further payable as a result;

(c)

state that a taxable person given the liability order has to pay that estimated amount or amount (as the case may be) of land betterment charge within the time delimited by or under section 24(1); and

(d)

specify the time within which under section 47(2)(a) the person may appeal to the Minister against the liability order.

(3) Where the Authority gives to a taxable person a revised liability order under section 27 in respect of any chargeable consent given in relation to a development or subdivision of, or a controlled activity with respect to, any land, any earlier liability order given by the Authority to the taxable person in respect of the same chargeable consent and relating to the same development or subdivision of, or the same controlled activity with respect to, the same land ceases to have any effect.

(4) Subject to section 30, a liability order specifying an estimate of the amount of the land betterment charge payable by the taxable person if a chargeable consent were given in relation to a development of any land is treated as final as regards the assessment of the amount of land betterment charge payable in relation to the same development of the same land when —(a)

24 months has lapsed after —(i)

the date the chargeable consent was given to the taxable persons; or

(ii)

if the chargeable consent was given on more than one date, the last date the chargeable consent was given to any of the taxable persons; and

(b)

no revised liability order is earlier given under section 27 in respect of that same chargeable consent.