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Formal Consolidation |  1997 RevEd
Interpretation
2.  In this Act, unless the context otherwise requires —
“accountable person” means an executor or any other person upon whom there is imposed under the provisions of this Act any duty or liability to deliver to the Commissioner an estate duty affidavit or an estate duty account or to pay any estate duty or to make any other payment leviable in consequence of the death of any person, or from whom any payment under this Act is leviable;
“Commissioner” means the Commissioner of Estate Duties appointed under section 4(1) and includes a Deputy Commissioner of Estate Duties;
“deceased person” and “deceased” mean a person dying after 30th June 1929;
“disposition” includes any trust, covenant, agreement or arrangement;
“encumbrances” includes mortgages and terminable charges;
“estate duty” means estate duty leviable under this Act;
“estate duty affidavit” means the affidavit, together with the accounts annexed thereto, prescribed under section 35;
“executor” means the executor or administrator of a deceased person, and includes, as regards any obligation under this Act, any person who takes possession of or intermeddles with the property of a deceased person and any person who has applied or is entitled to apply to any court for the grant or resealing of probate or letters of administration in respect of the estate of a deceased person;
“interest in expectancy” includes an estate in remainder or reversion and every other future interest whether vested or contingent, but does not include reversions expectant upon the determination of leases;
“notice of assessment” means a notice prescribed under section 37;
“property” includes movable and immovable property of any kind situate or being in Singapore and the proceeds of sale thereof respectively, and any money or investment for the time being representing the proceeds of sale; and, in the case of a deceased person who was at the time of his death domiciled in Singapore, includes movable property wherever it may be;
“property passing on the death” includes property passing either immediately on the death or after any interval, either certainly or contingently, and either originally or by way of substitutive limitation; and “on the death” includes “at a period ascertainable only by reference to the death”;
“settled”, when applied to property, means property comprised in a settlement;
“settlement” means any deed, will, agreement for a settlement, or other instrument or any number of instruments, under which any property or any interest therein stands for the time being limited to or in trust for any person or persons by way of succession, and includes any interest in remainder or reversion not disposed of by the settlement and reverting to the settlor;
“will” includes any testamentary instrument.
Informal Consolidation | Amended Act 42 of 1998
Interpretation
2.  In this Act, unless the context otherwise requires —
“accountable person” means an executor or any other person upon whom there is imposed under the provisions of this Act any duty or liability to deliver to the Commissioner an estate duty affidavit or an estate duty account or to pay any estate duty or to make any other payment leviable in consequence of the death of any person, or from whom any payment under this Act is leviable;
“Commissioner” means the Commissioner of Estate Duties appointed under section 4(1) and includes a Deputy Commissioner of Estate Duties;
“deceased person” and “deceased” mean a person dying after 30th June 1929;
“disposition” includes any trust, covenant, agreement or arrangement;
“encumbrances” includes mortgages and terminable charges;
“estate duty” means estate duty leviable under this Act;
“estate duty affidavit” means the affidavit, together with the accounts annexed thereto, determined under section 35;
“executor” means the executor or administrator of a deceased person, and includes, as regards any obligation under this Act, any person who takes possession of or intermeddles with the property of a deceased person and any person who has applied or is entitled to apply to any court for the grant or resealing of probate or letters of administration in respect of the estate of a deceased person;
“interest in expectancy” includes an estate in remainder or reversion and every other future interest whether vested or contingent, but does not include reversions expectant upon the determination of leases;
“notice of assessment” means a notice determined under section 37;
“property” includes movable and immovable property of any kind situate or being in Singapore and the proceeds of sale thereof respectively, and any money or investment for the time being representing the proceeds of sale; and, in the case of a deceased person who was at the time of his death domiciled in Singapore, includes movable property wherever it may be;
“property passing on the death” includes property passing either immediately on the death or after any interval, either certainly or contingently, and either originally or by way of substitutive limitation; and “on the death” includes “at a period ascertainable only by reference to the death”;
“settled”, when applied to property, means property comprised in a settlement;
“settlement” means any deed, will, agreement for a settlement, or other instrument or any number of instruments, under which any property or any interest therein stands for the time being limited to or in trust for any person or persons by way of succession, and includes any interest in remainder or reversion not disposed of by the settlement and reverting to the settlor;
“will” includes any testamentary instrument.