Singapore legislation
Clause 4
Clause 4
Repeal and re-enactment of section 13
Section 13 of the principal Act is repealed and the following section substituted therefor:“Gifts to approved museum13.—
(1)
No estate duty shall be payable in respect of any gift inter vivos of —
(a)
money; or
(b)
any other approved gift,made on or after 1st April 1987 to any approved museum.(2) In this section, “approved” means approved by the Minister or such person as he may appoint.”.