11. Person liable for duty

 

The person liable for the duty shall be –

 

(a)     where duty is levied on property of the deceased which falls under subsection (2) of section 3 –

 

(i)      as to any property referred to in paragraph (a) or (b) of that subsection, the person to whom any advantage accrues by the death of the deceased;

(ii)     as to any other property, the executor;

 

(b)     where duty is levied on property which, in accordance with subsection (3) of section 3, is deemed to be property of the deceased –

 

(i)      as to property referred to in paragraph (a) of that subsection, the executor: Provided that where the amount due under the policy is recoverable by any person other than the executor, the person liable for the duty shall be the person entitled to recover the amount due under the policy;

(iA)   ……….

[Subparagraph (iA) inserted by section 3 of Act 56 of 66 and deleted by section 3 of Act 15 of 2016 effective on 1 January 2009 and applies in respect of the estate of a person who dies on or after that date]

 

(ii)     as to any property referred to in paragraph (b) of that subsection, the donee;

[Subparagraph (ii) substituted by section 13 of Act 87 of 1988 and section 3 of Act 37 of 1995]

(iii)    as to any property referred to in paragraph (cA) or (d) of that subsection, the executor.

[Subparagraph (iii) substituted by section 3 of Act 37 of 1995]