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Estate Duty (Amendment) Bill

Bill No. 13/1981

Read the first time on 15th June 1981.

An Act to amend the Estate Duty Act (Chapter 137 of the Revised Edition).

Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows: —

Short title

1. This Act may be cited as the Estate Duty (Amendment) Act, 1981.

Amendment of section 10C

2. Section 10C of the Estate Duty Act is amended —

(a)

by deleting the words “two hundred thousand dollars” in paragraph (a) of subsection (1) and in subsection (2) and substituting in each case the words “the amount prescribed”;

(b)

by deleting the words “person dying on or after the 1st day of April, 1979” at the end of subsection (1) and substituting the words “deceased person”; and

(c)

by deleting subsection (4) and substituting the following subsection: —

“(4) For the purposes of this section —

(a)

“dwelling-house” includes any building or tenement, or any part thereof, which is used, constructed or adapted to be used for human habitation;

(b)

“the amount prescribed” —

(i)	in relation to a person dying on or after 1st April, 1979 and before 1st January, 1981, is two hundred thousand dollars;
(ii)	in relation to a person dying on or after 1st January, 1981, is six hundred thousand dollars.”.