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D-13.2 - Succession Duty Act
Section 1
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1. In this act and the regulations hereunder, unless the context indicates otherwise,
“beneficiary” means any person to whom any property is transmitted or deemed transmitted owing to death;
“property” means any property the ownership, usufruct or enjoyment of which is transmitted owing to death;
“child” means, in particular, the child of the consort;
“Minister” ; means the Minister of Revenue;
“regulation” means a regulation made by the Government under this act.
