S.L. 123.203 Art. 13Transfermentioned in article 32(4)(a) of the Duty on Documents and Transfers Act. 

(1) When a person acquires property under a transfer to which one of these rules applies and that acquisition is also an acquisition that qualifies for relief of duty on documents and transfers as provided in article 3 of the Exemption of Duty in Terms of article 23

Order, he shall submit legal evidence that no other property had been acquired by him inter vivos before and that evidence shall be submitted to the Commissioner together with the form or other means provided by the Commissioner for the purposes of article 51 of the Duty on Documents and Transfers Act by not later than 31st January 2027.

(2) A person who fails to comply with the provisions of sub-rule (1) shall not forfeit, solely by reason of that failure, the benefit under these rules, but that failure may be considered as a breach of a condition for the grant or other benefit that may be given under any law, rules or scheme to persons who make an acquisition mentioned in sub-rule (1):

Provided that the notary publishing any such subsequent deed of transfer shall not be liable for any tax not so collected by reason of the said failure or breach on any subsequent deed and the other party to the deed shall not be liable for any such breach by the said person and may continue to benefit from the said exemptions granted under this rule.

(3) This rule is without prejudice to all the terms and conditions of any law, rules or scheme mentioned in sub-rule (2).