Administration of Estates Act, 1965
R 385
Estate Duty Act, 1955 (Act No. 45 of 1955)12. Duty payable by executor |
Notwithstanding anything to the contrary contained in section 11, any duty payable under this Act shall be payable by and recoverable from the executor of the estate subject to the duty, to the extent contemplated in Chapters 10 and 11 of the Tax Administration Act.