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Home/Legislation/Duties Act 2000/11

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Duties Act 2000

11When does a liability for duty arise?

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11 When does a liability for duty arise? (1) A liability for duty charged by this Chapter arises when a dutiable transaction occurs. S. 11(2) repealed by No. 30/2002 s. 4(c).

Previous section10What is *dutiable property*?Next section12Who is liable to pay the duty?

Section 11 - Duties Act 2000 - When does a liability for duty arise? — Zoe