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Amendments are not highlighted in legislation amended before 2012. We are working on it.
Formal Consolidation |  2001 RevEd
Recovery of estate duty
38.—(1)  Any sum of money owing by way of estate dutyor interest thereon to the Government, or being forfeited to the Government under the provisions of this Act shall be a debt due to the Government and may be recovered under the Government Proceedings Act (Cap. 121).
(2)  Where any proceeding is instituted for the recovery of estate dutyor interest thereon in respect of any property, the High Court may appoint a receiver of the property and the rents and profits and may order a sale of the property.
Informal Consolidation | Amended Act 51 of 2004
Recovery of estate duty
38.—(1)  Any sum of money owing by way of estate duty, interest thereon or penalty to the Government, or being forfeited to the Government under the provisions of this Act shall be a debt due to the Government and may be recovered under the Government Proceedings Act (Cap. 121).
(2)  Where any proceeding is instituted for the recovery of estate duty, interest thereon or penalty in respect of any property, the High Court may appoint a receiver of the property and the rents and profits and may order a sale of the property.