Singapore legislation

Clause 7

of Estate Duty (Amendment) Bill

Clause 7

Miscellaneous amendments

The principal Act is amended —

(a)

by deleting the words “estate duty affidavit” wherever they appear in the following provisions and substituting in each case the words “estate duty return”:Sections 2 (3rd and 4th lines of the definition of “accountable person”), 30(1) (3rd line) and (3) (2nd and 3rd lines), 35(1) (4th and 8th lines), (2), (3), (5) and (6), 36(3) (2nd line), 37 (1st and 2nd lines), 42(1) (3rd line), 43(1)(a), 47(1)(a) and Sixth Schedule (item 1 (5th line) under the heading “Rate of Interest”); and

(b)

by deleting the word “affidavit” wherever it appears in the following provisions and substituting the word “return”: Sections 30(3)(b) (last line) and 47(2) (1st line) and (3) (last line).

Clause 7 — Estate Duty (Amendment) Bill | laws.sg