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Home/Legislation/Duties Act 1997/139

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Duties Act 1997

139When does a liability for duty arise?

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#### 139 When does a liability for duty arise? 139 When does a liability for duty arise? > A liability for duty charged by this Part arises when the relevant shares are allotted.

Previous section138Application of Part 5 Next section140When must duty be paid?

Section 139 - Duties Act 1997 - When does a liability for duty arise? — Zoe