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Home/Legislation/Duties Act 2000/12

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Duties Act 2000

12Who is liable to pay the duty?

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12 Who is liable to pay the duty? Duty charged by this Chapter is payable by the transferee, unless this Chapter requires another person to pay the duty.

Previous section11When does a liability for duty arise?Next section13The liability of joint tenants

Section 12 - Duties Act 2000 - Who is liable to pay the duty? — Zoe