Singapore legislation

Clause 2

Amendment of section 10C

Section 10C of the Estate Duty Act is amended —

(a)

by deleting the words “two hundred thousand dollars” in paragraph (a) of subsection (1) and in subsection (2) and substituting in each case the words “the amount prescribed”;

(b)

by deleting the words “person dying on or after the 1st day of April, 1979” at the end of subsection (1) and substituting the words “deceased person”; and

(c)

by deleting subsection (4) and substituting the following subsection: —“(4) For the purposes of this section —

(a)

“dwelling-house” includes any building or tenement, or any part thereof, which is used, constructed or adapted to be used for human habitation;

(b)

“the amount prescribed” —

(i)

in relation to a person dying on or after 1st April, 1979 and before 1st January, 1981, is two hundred thousand dollars;

(ii)

in relation to a person dying on or after 1st January, 1981, is six hundred thousand dollars.”.

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