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No. S 208

Stamp Duties Act

(Chapter 312)

Stamp Duties (Exempt Instruments under Section 22A) Rules 2010

In exercise of the powers conferred by section 77 of the Stamp Duties Act, the Minister for Finance hereby makes the following Rules:

Citation and commencement

1. These Rules may be cited as the Stamp Duties (Exempt Instruments under section 22A) Rules 2010 and shall be deemed to have come into operation on 20th February 2010.

Exempt instruments

2.—(1) Any conveyance or transfer on sale or any contract or agreement for a sale of specified immovable property by —

(a)	any public authority established by written law pursuant to the exercise of its functions and duties;
(b)	any person disposing of residential property in accordance with any of the provisions of the Residential Property Act (Cap. 274) or any notice or direction issued thereunder; or
(c)	any licensed housing developer in accordance with the provisions of the Housing Developers (Control and Licensing) Act (Cap. 130),

shall be an exempt instrument for the purposes of section 22A(14)( b) of the Act.

(2) In paragraph (1), “specified immovable property” has the meaning given to that expression in section 22A(13) of the Act.

Made this 31st day of March 2010.

PETER ONG

Permanent Secretary,
Ministry of Finance,
Singapore.

[MFR 54.1.1 Vol. 23; AG/LLRD/SL/312/2010/2 Vol. 1]