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S.L. 364.6 · Duty On Documents And Transfers Rules (S.L. 364.6)

S.L. 364.6 Art. 13Registration.

In forceOfficial text

Persons who are subject to duty in terms of the provisions of the Duty on Documents and Transfers Act shall be registered with the

Commissioner.

SCHEDULE

Value of the usufruct as a percentage of the value of the full ownership

Percentage Age of the usufructuary value where the usufructuary has not completed twenty years of age: seventy where the usufructuary has completed twenty years of age but not thirty years: sixty where the usufructuary has completed thirty years of age but not forty years: fifty where the usufructuary has completed forty years of age but not fifty years: forty where the usufructuary has completed fifty years of age but not sixty years: thirty where the usufructuary has completed sixty years of age but not seventy years: twenty where the usufructuary has completed seventy years of age: ten

Amendment history
  • Amended by L.N. 68 of 2020