(1) If, after the making of an adoption order, the adopter or the adopted person or another person dies intestate in respect of real or personal property, that property devolves in all respects as if the adopted person were the child of the adopter born in lawful wedlock and were not the child of another person.
(2) In a disposition of real or personal property made, by instrument inter vivos or by will, including codicil, after the date of an adoption order —
(a) a reference, expressed or implied, to the child or children of the adopter is, unless the contrary intention appears, construed as, or as including, a reference to the adopted person;
(b) a reference, whether expressed or implied, to the child or children of the adopted person's natural parents or either of them is, unless the contrary intention appears, construed as not being or as not including, a reference to the adopted person; and
(c) a reference, whether expressed or implied, to a person related to the adopted person in any degree is, unless the contrary intention appears, construed as a reference to the person who would be related to him or her in that degree if he or she were the child of the adopter born in lawful wedlock and were not the child of another person.
(3) If an adopted child or the spouse or child of an adopted child takes an interest in real or personal property under a disposition by the adopter, or if an adopter takes an interest in real or personal property under a disposition by an adopted child or the spouse or issue of an adopted child, a succession, legacy or other duty which becomes leviable is payable at the same rate as if the adopted child had been a child born to the adopter in lawful wedlock.
(Inserted by Act 20 of 2019)