Singapore legislation
Section 13
Section 13
Gifts to approved museum
(1)
No estate duty shall be payable in respect of any gift inter vivos of —
(a)
money; or
(b)
any other approved gift,made on or after 1 April 1987 to any approved museum.
(2)
In this section, “approved” means approved by the Minister or such person as he may appoint.