72. Aggregation of property to form one estate for purpose of estate duty

Terms defined in this Act

• chargeable

  chargeable

  Defined · s 2

  “chargeable” means, as applied to an instrument executed or first executed after the commencement of this Act, chargeable under this Act, and as applied to any other instrument chargeable under the law in force in Brunei Darussalam when such instrument was executed or, when several persons executed the instrument at different times, first executed;

  Open s 2
• duty

  duty

  Defined · s 2

  “duty” means any stamp duty for the time being chargeable by law;

  Open s 2
• estate duty

  estate duty

  Defined · s 82

  “estate duty” means estate duty under this Part;

  Open s 82
• property

  property

  Defined · s 2

  “property” includes movable and immovable property and any estate in any property movable or immovable and any debt and anything in action and any other right or interest in the nature of property whether in possession or not;

  Open s 2
• property passing on the death

  property passing on the death

  Defined · s 82

  “property passing on the death” includes property passing either immediately on the death or after any interval and either originally or contingently, and either originally or by way of substitutive limitation, and the expression “on the death” includes “at a period ascertainable only by reference to the death”;

  Open s 82
• the deceased

  the deceased

  Defined · s 82

  “the deceased” means a person who died after the commencement of this Act;

  Open s 82