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Contents

Long Title

Part I PRELIMINARY

Part II ESTATE DUTY

Part III COMPANIES

Part IV AGGREGATION AND VALUE OF PROPERTY

Part V LIABILITY FOR ESTATE DUTY

Part VI COLLECTION OF ESTATE DUTY

Part VII MISCELLANEOUS PROVISIONS

FIRST SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977

SECOND SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1979

THIRD SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1979 and Before 1ST April 1984

FOURTH SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 1ST April 1984 and Before 28TH February 1996

FIFTH SCHEDULE Rates of Estate Duty in the Case of Persons Dying on or After 28TH February 1996 and Before 15TH February 2008

SIXTH SCHEDULE Rates of Interest

SEVENTH SCHEDULE Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1974 and Before 1ST April 1977

EIGHTH SCHEDULE Rates of Remission of Estate Duty in the Case of Persons Dying on or After 1ST April 1977 and Before 1ST April 1984

Legislative Source Key

Legislative History

Comparative Table

Comparative Table

 
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On 24/05/2013, you requested for the version in force on 24/05/2013 incorporating all amendments published on or before 24/05/2013. The closest version currently available is that of 15/02/2008.
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LEGISLATIVE HISTORY

Estate Duty Act
(CHAPTER 96)
This Legislative History is provided for the convenience of users of the Estate Duty Act. It is not part of this Act.
1.  
Ordinance 11 of 1929—Estate Duty Ordinance 1929
Date of First Reading
:
28.1.29
(Bill published on 1.2.29. No Bill number given)
Date of Second and Third Readings
:
13.5.29
Date of commencement
:
1.7.29
2.  
Ordinance 19 of 1931—Estate Duty (Amendment) Ordinance 1931
Date of First Reading
:
14.10.31
Date of Second and Third Readings
:
7.12.31
Date of commencement
:
18.12.31
3.  
Ordinance 24 of 1940—Estate Duty (Amendment) Ordinance 1940
Date of First, Second and Third Readings
:
Dates not available
Date of commencement
:
17.5.40
4.  
Ordinance 53 of 1940—Estate Duty (Amendment No. 2) Ordinance 1940
Date of First, Second and Third Readings
:
Dates not available
Date of commencement
:
6.12.40
5.  
Ordinance 32 of 1941—Estate Duty (Amendment) Ordinance 1941
Date of First Reading
:
28.4.41
(Bill published on 25.4.41. No Bill number given)
Date of Second and Third Readings
:
9.6.41
Date of commencement
:
4.7.41
6.  
Ordinance 30 of 1946—Estate Duty (Increase of Rates) Ordinance 1946
Date of First Reading
:
Date not available
Date of Second and Third Readings
:
13.9.46
Date of commencement
:
25.9.46
7.  
Ordinance 8 of 1955—Revised Edition of the Laws (Miscellaneous Amendments) Ordinance 1955
Date of First Reading
:
14.12.54
(Bill No. 45/54 published on 17.12.54)
Date of Second and Third Readings
:
28.1.55
Date of commencement
:
11.2.55
8.  
Ordinance 31 of 1959—Estate Duty (Amendment) Ordinance 1959
Date of First Reading
:
3.3.59
(Bill No. 209/59 published on 7.3.59)
Date of Second and Third Readings
:
18.3.59
Date of commencement
:
17.4.59
9.  
Ordinance 71 of 1959—Transfer of Powers Ordinance 1959
Date of First Reading
:
22.9.59
(Bill No. 30/59 published on 30.9.59)
Date of Second and Third Readings
:
11.11.59
Date of commencement
:
20.11.59
10.  
Ordinance 60 of 1960—Transfer of Powers Ordinance 1960
Date of First Reading
:
20.10.60
(Bill No. 99/60 published on 28.10.60)
Date of Second and Third Readings
:
16.11.60
Date of commencement
:
9.12.60
11.  
Ordinance 21 of 1965—Estate Duty (Amendment) Ordinance 1965
Date of First Reading
:
13.12.65
(Bill No. 53/65 published on 17.12.65)
Date of Second and Third Readings
:
29.12.65
Date of commencement
:
1.1.66
12.  
Malaysian Ordinance 29 of 1965—Estate Duty (Amendment) Ordinance 1965
(The Third Schedule of this Ordinance makes amendments to the Estate Duty Ordinance of Singapore)
Date of First Reading
:
Date not available
Date of Second and Third Readings
:
24.3.65
Date of commencement
:
Malaysia Day (16.9.63) and 2 other dates
13.  
1970 Revised Edition (Cap. 137)—Estate Duty Act 1970
Date of operation
:
1 January 1970
14.  
Act 48 of 1970—Statute Law Revision Act 1970
Date of First Reading
:
2.9.70
(Bill No. 36/70 published on 7.9.70)
Date of Second and Third Readings
:
4.11.70
Date of commencement
:
11.12.70
15.  
Act 16 of 1974—Estate Duty (Amendment) Act 1974
Date of First Reading
:
28.8.74
(Bill No. 20/74 published on 31.8.74)
Date of Second and Third Readings
:
23.10.74
Date of commencement
:
1.4.74
16.  
Act 19 of 1976—Estate Duty (Amendment) Act 1976
Date of First Reading
:
3.9.76
(Bill No. 15/76 published on 8.9.76)
Date of Second and Third Readings
:
24.11.76
Date of commencement
:
10.12.76
17.  
Act 12 of 1978—Estate Duty (Amendment) Act 1978
Date of First Reading
:
13.3.78
(Bill No. 14/78 published on 14.3.78)
Date of Second and Third Readings
:
23.3.78
Date of commencement
:
1.4.77
18.  
G. N. No. S 316/1980
Date of commencement
:
Date not available
19.  
Act 10 of 1980—Estate Duty (Amendment) Act 1980
Date of First Reading
:
26.2.80
(Bill No. 7/80 published on 29.2.80)
Date of Second and Third Readings
:
17.3.80
Date of commencement
:
3.4.80
20.  
Act 11 of 1981—Estate Duty (Amendment) Act 1981
Date of First Reading
:
15.6.81
(Bill No. 13/81 published on 22.6.81)
Date of Second and Third Readings
:
21.7.81
Date of commencement
:
31.7.81
21.  
Act 2 of 1983—Estate Duty (Amendment) Act 1983
Date of First Reading
:
3.12.82
(Bill No. 24/82 published on 8.12.82)
Date of Second and Third Readings
:
4.3.83
Date of commencement
:
18.3.83
22.  
Act 14 of 1984—Estate Duty (Amendment) Act 1984
Date of First Reading
:
29.6.84
(Bill No. 21/84 published on 9.7.84)
Date of Second and Third Readings
:
26.7.84
Date of commencement
:
10.8.84
23.  
Date of operation
:
1 January 1985
24.  
Act 3 of 1987—Statute Law Revision Act 1987
Date of First Reading
:
9.12.86
(Bill No. 28/86 published on 10.12.86)
Date of Second and Third Readings
:
26.1.87
Date of commencement
:
20.2.87
25.  
Date of operation
:
30 March 1987
26.  
Date of First Reading
:
9.11.87
(Bill No. 18/87 published on 11.11.87)
Date of Second and Third Readings
:
30.11.87
Date of commencement
:
18.12.87
27.  
G. N. No. S 8/1996—Estate Duty Act (Amendment Of Fourteenth Schedule) Order 1996
Date of commencement
:
30 November 1995
28.  
Date of First Reading
:
12.7.96
(Bill No. 21/96 published on 13.7.96)
Date of Second and Third Readings
:
27.8.96
Date of commencement
:
6.9.96
29.  
G. N. No. S 460/1996—Estate Duty Act (Amendment Of Fourteenth Schedule) (No. 2) Order 1996
Date of commencement
:
18 October 1996
30.  
Date of First Reading
:
11.7.97
(Bill No. 6/97 published on 12.7.97)
Date of Second and Third Readings
:
25.8.97
Date of commencement
:
1.10.97 (except section 3)
31.  
Date of operation
:
20 December 1997
32.  
Date of First Reading
:
12.10.98
(Bill No. 44/98 published on 13.10.98)
Date of Second and Third Readings
:
26.11.98
Date of commencement
:
1.9.99
33.  
Date of First Reading
:
9.10.2000
(Bill No. 26/2000 published on 10.10.2000)
Date of Second and Third Readings
:
13.11.2000
Date of commencement
:
18.12.2000 (except sections 2 and 7)
34.  
Date of operation
:
31 July 2001
35.  
Date of First Reading
:
1.10.2002
(Bill No. 30/2002 published on 2.10.2002)
Date of Second and Third Readings
:
31.10.2002
Date of commencement
:
18.11.2002
36.  
Date of First Reading
:
19.10.2004
(Bill No. 61/2004 published on 20.10.2004)
Date of Second and Third Readings
:
17.11.2004
Date of commencement
:
9.12.2004
37.  
Date of operation
:
31 July 2005
38.  
Date of First Reading
:
8 November 2006
(Bill No. 22/2006 published on 2 March 2007)
Date of Second and Third Readings
:
23 January 2007
Date of commencement
:
1 March 2007
39.  
Date of First Reading
:
22 January 2007
(Bill No. 1/2007 published on 9 March 2007)
Date of Second and Third Readings
:
12 February 2007
Date of commencement
:
30 June 2007
40.  
Date of First Reading
:
21 July 2008
(Bill No. 12/2008 published on 19 September 2008)
Date of Second and Third Readings
:
25 August 2008
Date of commencement
:
15 February 2008