Section 20 (Estate Duty Act) – Expenditure incurred by executor

20. Expenditure incurred by executor

 

Every executor who is required to incur any expenditure in respect of any property which falls under paragraph (a) or (b) of subsection (2) or under subsection (3) of section 3, shall be entitled to recover such expenditure from the person liable, in accordance with section eleven, for the duty payable in respect of such property.

 

21. ……….

[Section 21 repealed by section 8 of Act 81 of 1985]

 

22. ……….

[Section 22 repealed by section 8 of Act 81 of 1985]

 

23. …………

[Section 23 amended by section 6 of Act 81 of 1965, substituted by s 10 of Act 30 of 2000 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

24. ………….

[Section 24 amended by section 17 of Act 59 of 1956, section 5 of Act 59 of 1957 and section 11 of Act 71 of 1961, substituted by section 15 of Act 77 of 1962, amended by section 12 of Act 77 of 1964, section 2 of Act 104 of 1976, section 8 of Act 86 of 1987, section 10 of Act 97 of 1993, section 8 of Act 27 of 1997 and section 9 of Act 53 of 1999, substituted by section 15 of Act 60 of 2001 amended by section 11 of Act 45 of 2003 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]

 

25. ………….

[Section 25 amended by section 16 of Act 77 of 1962, substituted by section 9 of Act 86 of 1987, amended by section 11 of Act 97 of 1993 and repealed by section 271 of Act 28 of 2011 effective on 1 October 2012]