Clause 1
Short title and commencement
This Act may be cited as the Estate Duty (Abolition) Act 2008 and shall be deemed to have come into operation on 15th February 2008.
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Estate Duty (Abolition) Bill is Singapore Bill, cited as Bill 12 2008, currently marked in force and first recorded in 2008.
Short title and commencement
This Act may be cited as the Estate Duty (Abolition) Act 2008 and shall be deemed to have come into operation on 15th February 2008.
New section 2A
The Estate Duty Act (referred to in this Act as the principal Act) is amended by inserting, immediately after section 2, the following section:“Application2A. This Act shall apply only in relation to persons dying before 15th February 2008.”.
Amendment of section 5
Section 5 of the principal Act is amended by inserting, immediately after the words “28th February 1996” in paragraph (e), the words “and before 15th February 2008”.
Amendment of Fifth Schedule
The Fifth Schedule to the principal Act is amended by inserting, immediately after the words “28TH FEBRUARY 1996” in the Schedule heading, the words “AND BEFORE 15TH FEBRUARY 2008”.