Clause 1
Short title
This Act may be cited as the Estate Duty (Amendment) Act, 1981.
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Estate Duty (Amendment) Bill is Singapore Bill, cited as Bill 13 1981, currently marked not in force and first recorded in 1981.
Short title
This Act may be cited as the Estate Duty (Amendment) Act, 1981.
Amendment of section 10C
Section 10C of the Estate Duty Act is amended —
by deleting the words “two hundred thousand dollars” in paragraph (a) of subsection (1) and in subsection (2) and substituting in each case the words “the amount prescribed”;
by deleting the words “person dying on or after the 1st day of April, 1979” at the end of subsection (1) and substituting the words “deceased person”; and
by deleting subsection (4) and substituting the following subsection: —“(4) For the purposes of this section —
“dwelling-house” includes any building or tenement, or any part thereof, which is used, constructed or adapted to be used for human habitation;
“the amount prescribed” —
in relation to a person dying on or after 1st April, 1979 and before 1st January, 1981, is two hundred thousand dollars;
in relation to a person dying on or after 1st January, 1981, is six hundred thousand dollars.”.
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