Singapore legislation

Regulation 3

of Estate Duty (Immovable Property) (Remission) Order

Regulation 3

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.