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Estate Duty Act, 1955 (Act No. 45 of 1955)

11. Person liable for duty

 

The person liable for the duty shall be—

(a) where duty is levied on property of the deceased which falls under subsection (2) of section three —
(i) as to any property referred to in paragraph (a) or (b) of that subsection, the person to whom any advantage accrues by the death of the deceased;
(ii) as to any other property, the executor;
(b) where duty is levied on property which, in accordance with subsection (3) of section three, is deemed to be property of the deceased—
(i) as to property referred to in paragraph (a) of that subsection, the executor: Provided that where the amount due under the policy is recoverable by any person other than the executor, the person liable for the duty shall be the person entitled to recover the amount due under the policy;
(iA) [Section 11(b)(iA) deleted by section 3(1) of Act No. 15 of 2016 - deemed to have come into opration on 1 January 2009 and applies in respect of the estate of a person who dies on or after that date]
(ii) as to any property referred to in paragraph (b) or (cB) of that subsection, the donee;
(iii) as to any property referred to in paragraph (cA) or (d) of that subsection, the executor.