No. S 525
Stamp Duties Act
(Chapter 312)
Stamp Duties Act (Amendment of First Schedule) Notification 2004
In exercise of the powers conferred by section 78 of the Stamp Duties Act, the Minister for Finance hereby makes the following Notification:
Citation and commencement
1.—(1)  This Notification may be cited as the Stamp Duties Act (Amendment of First Schedule) Notification 2004.
(2)  Paragraph 2 shall have effect in respect of instruments executed on or after 31st August 2004.
Amendment of First Schedule
2.  Article 3 of the First Schedule to the Stamp Duties Act is amended by deleting paragraph (h) and substituting the following paragraph:
 
“(h)of any property or any interest thereof which is distributed in specie to a shareholder of a company in connection with a liquidation of the company
 
The same duty as in paragraph (a) or (c), as the case may be”.
Made this 30th day of August 2004.
LIM SIONG GUAN
Permanent Secretary
Ministry of Finance,
Singapore.
[MF (R) R54.001.0001 Vol. 18; AG/LEG/SL/312/2002/1 Vol. 1]