50. Where it appears to the Commissioner that the amount of any estate duty or additional duty or interest thereon to which any person is liable does not exceed —(a)
in the case of estate duty or additional duty, $10; and
(b)
in the case of interest thereon, $5,
he may waive the payment of the duty or interest, as the case may be.
The Singapore legislation on this platform is subject to copyright of the Singapore Government and is used/reproduced for the purposes of this platform with the permission of the Attorney-General's Chambers. Users of this platform may check Singapore Statutes Online for the latest version of the Singapore legislation.