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SUCCESSION ACT 1981 - SECT 43
Manner of computing duty on estate
43 Manner of computing duty on estate
(1) Where an order is made by the court under this part, all duties payable in
consequence of the death of the deceased person shall be computed in the
following manner— (a) where the deceased person leaves a will—as if the
provisions of such order had been part of the will;
(b) where the deceased
person did not leave a will—as if the provisions of such order had been part
of the law governing the distribution of the estates of persons dying
intestate.
(2) Any duty paid in excess of the amount required to be paid
under this section shall, on application and without further appropriation
than this part, be refunded to the person entitled to receive the same.
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