Estate duty imposed
6.—(1)  Except as hereinafter expressly provided, there shall be levied and paid upon the principal value, ascertained as hereinafter provided, of all property settled or not settled which passes on the death of any person a duty, called estate duty, at the following rates:
(a)in the case of any person dying on or after 1st July 1929 and before 1st January 1932 — at the graduated rates set out in the First Schedule;
(b)in the case of any person dying on or after 1st January 1932 and before 2nd April 1940 — at the graduated rates set out in the Second Schedule;
(c)in the case of any person dying on or after 2nd April 1940 and before 4th July 1941 — at the graduated rates set out in the Third Schedule;
(d)in the case of any person dying on or after 4th July 1941 and before 9th November 1955 — at the graduated rates set out in the Fourth Schedule;
(e)in the case of any person dying on or after 9th November 1955 and before 1st January 1965 — at the graduated rates set out in the Fifth Schedule;
(f)in the case of any person dying on or after 1st January 1965 and before 9th August 1965 —
(i)who was at the date of death domiciled elsewhere than in Singapore or the States of Malaya, Sabah or Sarawak — at the graduated rates set out in the Fifth Schedule; or
(ii)who was at the date of death domiciled in Singapore or the States of Malaya, Sabah or Sarawak — at the graduated rates set out in the Sixth Schedule;
(g)in the case of any person dying on or after 9th August 1965 and before 1st April 1974 — at the graduated rates set out in the Fifth Schedule;
(h)in the case of any person dying on or after 1st April 1974 and before 1st April 1977 — at the graduated rates set out in the Seventh Schedule;
(i)in the case of any person dying on or after 1st April 1977 and before 1st April 1979 — at the graduated rates set out in the Eighth Schedule;
(j)in the case of any person dying on or after 1st April 1979 and before 1st April 1984 — at the graduated rates set out in the Ninth Schedule;
(k)in the case of any person dying on or after 1st April 1984 — at the rates specified in the Tenth Schedule.
(2)  In the case of any person dying before 1st July 1929 the duties payable under the Stamp Ordinance 1885 or Ordinance No. 103 (Stamps), as the case may be, shall continue to be payable as if this Act had not been enacted but save as in this subsection provided the provisions of Part VI shall apply to any such case.
[10/1885. 1926 Edition]
[16/74]
[12/78]
[10/80]
[14/84]