S.L. 364.11 Art. 3Adjustment to value declared in a declaration causa mortis.

Any person who acquired immovable property under a transfer causa mortis on or after the 24th November, 1992 may, if notice of that transfer has been given to the Commissioner in accordance with article 51 of the Act before the 25th November, 2003, and subject to the other provisions of these rules, make an adjustment to the value of the property declared in the original declaration by declaring a higher value and paying the duty on that increase.