§ 41 — Amount of penalty tax

41.—(1) Subject to sections 42 and 43, the amount of penalty tax payable upon the giving of a rectification order under section 40(1)(d) or (2)(d) is the total of the following:(a)

the amount of the land betterment charge that would have been payable as if a chargeable consent were given, on the date of the rectification order or a later date specified in that order, in relation to the development or subdivision of, or the controlled activity with respect to, the land, that is the subject of the rectification order;

(b)

30% of the amount in paragraph (a).

(2) However, no penalty tax is payable upon giving a rectification order to the person or persons with a material interest in the land when the rectification order is given (each called in this Division a tax payer) if the Authority is satisfied that the development or subdivision of the land happened or the controlled activity was carried on or stopped (as the case may be) solely because of circumstances beyond the tax payer’s control (or if a person acted on behalf of that tax payer, because of circumstances beyond either the person’s or the tax payer’s control) but not amounting to financial incapacity.

(3) For the purposes of subsection (2), it is for the tax payer to prove that —(a)

it was not reasonably practicable to do more than what was in fact done to prevent the development or subdivision of the land, the carrying on of the controlled activity or the stoppage of the controlled activity, as the case may be; or

(b)

the tax payer (and the person acting on behalf of the tax payer) did not know and could not reasonably have known about the development or subdivision of the land, the carrying on of the controlled activity or the stoppage of the controlled activity, as the case may be.

—(1) Subject to sections 42 and 43, the amount of penalty tax payable upon the giving of a rectification order under section 40(1)(d) or (2)(d) is the total of the following:(a)

the amount of the land betterment charge that would have been payable as if a chargeable consent were given, on the date of the rectification order or a later date specified in that order, in relation to the development or subdivision of, or the controlled activity with respect to, the land, that is the subject of the rectification order;

(b)

30% of the amount in paragraph (a).

(2) However, no penalty tax is payable upon giving a rectification order to the person or persons with a material interest in the land when the rectification order is given (each called in this Division a tax payer) if the Authority is satisfied that the development or subdivision of the land happened or the controlled activity was carried on or stopped (as the case may be) solely because of circumstances beyond the tax payer’s control (or if a person acted on behalf of that tax payer, because of circumstances beyond either the person’s or the tax payer’s control) but not amounting to financial incapacity.

(3) For the purposes of subsection (2), it is for the tax payer to prove that —(a)

it was not reasonably practicable to do more than what was in fact done to prevent the development or subdivision of the land, the carrying on of the controlled activity or the stoppage of the controlled activity, as the case may be; or

(b)

the tax payer (and the person acting on behalf of the tax payer) did not know and could not reasonably have known about the development or subdivision of the land, the carrying on of the controlled activity or the stoppage of the controlled activity, as the case may be.