Stamp Duties (Seller’s Duty) Remission Order

Stamp Duties Act

(Chapter 312, Section 74)

O 10

G.N. No. S 11/1998

REVISED EDITION 2000

(31st January 2000)

[19th November 1997]

Citation

1. This Order may be cited as the Stamp Duties (Seller’s Duty) Remission Order.

Definition

2. In this Order, unless the context otherwise requires, “HDB flat” means a flat sold under Part IV of the Housing and Development Act (Cap. 129).

Remission of stamp duties chargeable under section 22A of Act

3. There shall be remitted the whole of the duty chargeable under section 22A of the Act on —

(a)

any conveyance of sale, and any instrument chargeable in like manner, made on or after 19th November 1997 of —

(i)	any residential property (other than an HDB flat for solely residential purposes) or part thereof; or
(ii)	any shares in a private company referred to in section 22A(4) of the Act; and

(b)

any conveyance of sale, and any instrument chargeable in like manner, of an HDB flat for solely residential purposes or part thereof in respect of which an application is received by the Housing and Development Board on or after 19th November 1997.

[G.N. No. S 11/98]

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