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Section 41: Validity of notice by post

Land (Duties and Taxes) Act · PART VII: GENERAL

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

41. Validity of notice by post (1) A notice or letter under this Act shall be deemed to have been validly served on the transferor or transferee if the notice or letter has been sent by registered post to the address indicated in the deed of transfer— (a) of the transferor or transferee; or (b) of the elected domicile of the transferor or transferee. (2) Where the notice or letter is returned undelivered, the provision of subsection (1) shall apply to any notice or letter sent by registered post to the address of the transferor or transferee. [S. 41 amended by s. 19 (f) of Act 17 of 2007 w.e.f. 22 August 2007.]

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