Singapore legislation

Clause 4

Amendment of section 6

Subsection (1) of section 6 of the Ordinance is hereby amended —

(a)

by deleting paragraph (d) thereof and substituting therefor the following: —“(d)in the case of any person dying on or after the 4th day of July, 1941, and before the 9th day of November, 1955, at the graduated rates set forth in the Fourth Schedule to this Ordinance;”; and

(b)

by adding the following new paragraphs thereto: —“(e)in the case of any person dying on or after the 9th day of November, 1955, and before the 1st day of January 1965, at the graduated rates set forth in the Sixth Schedule to this Ordinance;

(f)

in the case of any person dying on or after the 1st day of January 1965, and before the 9th day of August, 1965, —

(i)

who was at the date of death domiciled elsewhere than in Singapore or the States of Malaya, Sabah or Sarawak, at the graduated rates set forth in the Sixth Schedule to this Ordinance; or

(ii)

who was at the date of death domiciled in Singapore or the States of Malaya, Sabah or Sarawak, at the graduated rates set forth in the Seventh Schedule to this Ordinance;

(g)

in the case of any person dying on or after the 9th day of August, 1965, at the graduated rates set forth in the Sixth Schedule to this Ordinance.”.

Read in full context — Estate Duty (Amendment) Bill →