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In force2022 Revised Edition
Contents

Part · Estate Duties

80. Special provision as to rates of interest in certain cases

If at the date of the death of the deceased there is no person within

Brunei Darussalam who is entitled to apply for probate or letters of

Stamp administration to his estate, or if the deceased left a will and was not resident within Brunei Darussalam at the time of his death, the period of 6 months mentioned in section 73(7) and in section 75(3) shall be read as 12 months and in the latter subsection the period of 4 months shall be read as 10 months.