Singapore legislation
Regulation 14
Regulation 14
Transfers of inherited properties
Subregulation 1
This paragraph applies where —
a person (called A) had interest in specified immovable property at the time of his death;
A’s interest in the specified immovable property is transferred in the following circumstances to one or more other persons (any one of whom is called D):
A and all such Ds were, at the time of A’s death, joint tenants of the specified immovable property, and all such Ds (each as surviving joint tenant) together acquire the whole of the property by operation of the right of survivorship; or
D is a beneficiary under A’s will, or is entitled to succeed beneficially to the estate of A under any written law in consequence of A having died intestate.
Subregulation 2
When D disposes of the whole or any portion of the interest in the specified immovable property which was transferred to D in the circumstances described in sub‑paragraph (1), then, for the purpose of determining whether D disposes of any part of such interest within the relevant specified holding period prescribed in this Order —
D is treated as having acquired the part of such interest on the date on which A acquired that part; and
D is treated as having disposed of the part of such interest at the time specified in section 22A(12) of the Act.