Estate Duty Act 1929 · 2020 Revised Edition · Part 2 · Estate Duty
16. Property on enlargement of settlor’s interests
Feedback & supportWhere property is settled by a person on himself for life, and after his death on any other persons with an ultimate reversion of an absolute interest or absolute power of disposition to the settlor, the property shall not be deemed to pass to the settlor on the death of any such other person by reason only that the settlor, being then in possession of the property as tenant for life, becomes in consequence of the death entitled to the immediate reversion or acquires an absolute power to dispose of the whole property.
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;