Singapore legislation
Clause 5
Clause 5
New section 46A
The principal Act is amended by inserting, immediately after section 46, the following section: —“Waiver of small duty and interest46A. Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does not exceed —
(a)
in the case of estate duty or additional duty, ten dollars; and
(b)
in the case of interest thereon, five dollars,he may waive the payment of the duty or interest, as the case may be.”.