Singapore legislation

Clause 2

of Estate Duty (Amendment) Bill

Clause 2

Amendment of section 6

Subsection (1) of section 6 of the Estate Duty Act (hereinafter in this Act referred to as “the principal Act”) is hereby amended —

(a)

by inserting immediately after the figures “1974” appearing in paragraph (h) thereof the expression “, and before the 1st day of April 1977”;

(b)

by deleting the full-stop appearing at the end of paragraph (h) thereof and substituting therefor a semi-colon; and

(c)

by inserting immediately after paragraph (h) thereof the following new paragraph: —“(i)in the case of any person dying on or after the 1st day of April 1977 — at the graduated rates set forth in the Ninth Schedule to this Act.”.