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Home/Legislation/Duties Act 1997/14

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Duties Act 1997

14The liability of joint tenants

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#### 14 The liability of joint tenants 14 The liability of joint tenants > For the purpose of assessing duty charged by this Chapter, joint tenants of dutiable property are taken to hold the dutiable property as tenants in common in equal shares.

Previous section13Who is liable to pay the duty?Next section15Necessity for instrument or written statement

Section 14 - Duties Act 1997 - The liability of joint tenants — Zoe