Estate Duty (Immovable Property) (Remission) Order

Estate Duty Act

(Chapter 96, Section 50)

Estate Duty (Immovable Property) (Remission) Order

O 1

G.N. No. S 99/1967

REVISED EDITION 1990

(25th March 1992)

[20th June 1967]

Citation

1.  This Order may be cited as the Estate Duty (Immovable Property) (Remission) Order.

Application

2.  This Order shall apply to any person who died on or after 9th August 1965 and on or before 31st December 1965, and was, at the time of death, domiciled in Singapore.

Immovable property situate in Malaysia

3.  Where the property passing on any such death includes immovable property situate in Malaysia, the duty payable in respect of that immovable property to the extent that it is attributable to the value of that immovable property, whether by aggregation or otherwise, shall be remitted.

No deduction allowed

4.  Where such remission is applicable, no deduction shall be allowed under section 28 of the Estate Duty Act in respect of such immovable property.

LEGISLATIVE HISTORY

Estate Duty (Immovable Property) (Remission) Order

 

This Legislative History is provided for the convenience of users of the Estate Duty (Immovable Property) (Remission) Order. It is not part of this Order.
1.	G. N. No. S 99/1967—Estate Duty (Immovable Property) (Remission) Order 1967
	Date of commencement	:	2 June 1967