Estate Duty Act 1929 · 2020 Revised Edition · Part 2 · Estate Duty
15. Property of national, scientific, etc., interest given for public purposes
Feedback & supportThe Commissioner may remit the estate duty in respect of such pictures, books, prints, manuscripts, works of art or scientific collection as appear to him to be of national, scientific, artistic or historic interest and to be given or bequeathed for national purposes or to any university.
Commissioner
“Commissioner” means the Commissioner of Estate Duties appointed under section 4(1) and includes a Deputy Commissioner of Estate Duties;
No property, the duty in respect of which is so remitted, shall be aggregated with any other property for the purpose of fixing the rate of estate duty.
property
“property” includes movable and immovable property of any kind situate or being in Singapore and the proceeds of sale thereof respectively, and any money or investment for the time being representing the proceeds of sale; and, in the case of a deceased person who was at the time of his death domiciled in Singapore, includes movable property wherever it may be;