| Duty not payable for person not domiciled or resident in respect of certain property |
| Duty not payable for person not domiciled or resident in respect of certain property |
11.—(1) Estate duty shall not be payable in respect of the following property in Singapore passing on the death of any person dying on or after 1st April 1982 and before 1st January 2002 who at the time of his death was neither domiciled nor resident in Singapore:
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