Singapore legislation

Regulation 6

of Supreme Court (Estate Duty Act) Rules

Regulation 6

Persons to be served

Amended byS 191/2022 wef 01/04/2022

Divisions 1 and 3 of Order 6 and Order 4, Rule 6(4) and (5) of the Rules of Court 2021 (G.N. No. S 914/2021) shall apply to all applications under rule 3, and the persons to be served shall ordinarily be —

(a)

the Commissioner; and

(b)

where the application is made by an accountable person other than the executor —

(i)

the executor; and

(ii)

any person interested in the subject-matter of the application whose interest is not sufficiently represented by the executor or other accountable person.