In force2020 Revised EditionCurrent version · 2020 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Estate Duty Act 1929 · 2020 Revised Edition · Part 7 · Miscellaneous Provisions
51. Reduction of penalties
Feedback & support(1)
The Commissioner may reduce any penalty to which any person is liable under this Act or under any other Act relating to estate duty.
Commissioner
Defined · s 2
“Commissioner” means the Commissioner of Estate Duties appointed under section 4(1) and includes a Deputy Commissioner of Estate Duties;
(2)
The court in any proceedings for the recovery of any penalty to which any person is liable under this Act or under any other Act relating to estate duty may reduce such penalty.