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    <description>Defines key terms under Chapter 269UA: an agreement for transfer is any transfer agreement; immovable property includes land, buildings and related fixtures or rights arising from non sale transactions; person interested covers claimants to consideration on vesting. Apparent consideration is prescribed by transaction type (sale, exchange, lease), and deferred payments are taken at their discounted value using a prescribed interest rate. Transfer means sale, exchange or lease of twelve years or acts transferring or enabling enjoyment of rights in category (ii) properties.</description>
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      <description>Defines key terms under Chapter 269UA: an agreement for transfer is any transfer agreement; immovable property includes land, buildings and related fixtures or rights arising from non sale transactions; person interested covers claimants to consideration on vesting. Apparent consideration is prescribed by transaction type (sale, exchange, lease), and deferred payments are taken at their discounted value using a prescribed interest rate. Transfer means sale, exchange or lease of twelve years or acts transferring or enabling enjoyment of rights in category (ii) properties.</description>
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