Regulation 1
Citation
This Order may be cited as the Estate Duty (Immovable Property) (Remission) Order.
/akn/sg/act/sub_leg/1929/EDA-OR1
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Estate Duty (Immovable Property) (Remission) Order is Singapore Subsidiary Legislation, cited as Subsidiary Legislation EDA-OR1 1929, currently marked in force and first recorded in 1929.
Citation
This Order may be cited as the Estate Duty (Immovable Property) (Remission) Order.
Application
This Order shall apply to any person who died on or after 9th August 1965 and on or before 31st December 1965, and was, at the time of death, domiciled in Singapore.
Immovable property situate in Malaysia
Where the property passing on any such death includes immovable property situate in Malaysia, the duty payable in respect of that immovable property to the extent that it is attributable to the value of that immovable property, whether by aggregation or otherwise, shall be remitted.
No deduction allowed
Where such remission is applicable, no deduction shall be allowed under section 28 of the Estate Duty Act in respect of such immovable property.