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D-16 - Succession Duties Act
Section 22
Disposition versions
22. Where a person to whom property has been transmitted owing to death dies within twelve months following such transmission, the real value of the property so transmitted and of the property acquired in replacement shall be reduced by 50% at the time of valuation of the property transmitted by that person, provided that the property transmitted to him upon the first death was taxed in accordance with this act.
