Singapore legislation
Clause 2
Clause 2
Amendment of section 11
Section 11 of the Estate Duty Act (referred to in this Act as the principal Act) is amended —
(a)
by inserting, immediately after the words “1st April 1982” in the 3rd line of subsection (1), the words “and before 1st January 2002”; and
(b)
by inserting, immediately after subsection (1), the following subsection:“(1A) Estate duty shall not be payable in respect of any movable property passing on the death of any person dying on or after 1st January 2002 who at the time of his death was not domiciled in Singapore.”.