29. Duty to be first charge

Terms defined in s 2

• Commissioner

  Commissioner

  Defined · s 2

  “Commissioner” means the Commissioner of Estate Duties appointed under section 4(1) and includes a Deputy Commissioner of Estate Duties;

  Open s 2
• estate duty

  estate duty

  Defined · s 2

  “estate duty” means estate duty leviable under this Act;

  Open s 2
• executor

  executor

  Defined · s 2

  “executor” means the executor or administrator of a deceased person, and includes, as regards any obligation under this Act —(a)any person who takes possession of or intermeddles with the property of a deceased person; and(b)any person who has applied or is entitled to apply to any court for the grant or resealing of probate or letters of administration in respect of the estate of a deceased person;

  Open s 2
• property

  property

  Defined · s 2

  “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;

  Open s 2
• property passing on the death

  property passing on the death

  Defined · s 2

  “property passing on the death” includes property passing either immediately on the death or after any interval, either certainly or contingently, and either originally or by way of substitutive limitation; and

  Open s 2