Chapter III: Miscellaneous taxes

I. - Taxpayers who have been subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties provided for in articles 736 to 741 bis for the period running from 1 January to 30 September 1998, must enter, on the declaration provided for in article 170 relating to 1999, the basis of these registration duties corresponding to the period previously defined, excluding the basis of the duties for which the application for relief provided for in article 234 decies was formulated before 1 January 2000.

II. - The taxpayers mentioned in I are entitled to a tax credit equal to 2.5% of the base amount of the registration duties mentioned in articles 736 to 741, declared in accordance with the conditions set out in I. This tax credit is deducted from the income tax due in respect of 1999 for persons whose total net revenue as defined in the second paragraph of I of article 234 ter does not exceed F60,000 for 1999 and from the income tax due in respect of 2000 for other persons.

This credit is deducted from the income tax due, after deducting the tax reductions mentioned in articles 199 quater B to 200, the tax credit, tax credits or non-dischargeable deductions. If it exceeds the tax due, the excess is refunded.

III. - 1. At their request, the taxpayers mentioned in I benefit, in the event of cessation or interruption, as from 1st January 1998, of the rental of a property the income from which was subject to the registration duty provided for in article 741 bis, from a tax credit equal to the amount of the aforementioned registration duty paid in respect of this rental for the period running from 1st January to 30 September 1998.

2. The request provided for in 1 must be attached to the declaration mentioned in article 170, relating to the year during which the cessation or interruption of the rental occurred.

This credit is deducted, under the conditions provided for in the second paragraph of II, from the income tax due in respect of the year during which the cessation or interruption occurred.