13
In forceThe liability of joint tenants
Chapter 2Transactions concerning dutiable property
Part 1Introduction and overview
13 The liability of joint tenants
For the purpose of assessing duty charged by this Chapter, joint tenants of dutiable property are taken to hold the dutiable property as tenants in common in equal shares.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.