Income Tax (Gains from Short-term Property Transactions) Regulations 1997
Table of Contents
Enacting Formula
1 Citation and commencement
Part I PROVISIONS RELATING TO REAL PROPERTY OTHER THAN HDB FLATS
2 Application of this Part
3 Consideration of property acquired under certain circumstances
4 Disposal of property to joint tenants by sole owner
5 Disposal of property to joint tenants by existing joint tenants
6 Disposal of property to sole owner by joint tenants
7 Definitions of this Part
Part II PROVISIONS RELATING TO HDB FLATS
8 Application of this Part
9 Timing of acquisition of flat sold by HDB
10 Timing of acquisition and disposal of flat sold by lessee
11 Disposal of flat within family
12 Disposal of flat within family by addition of lessees
13 Disposal of flat within family by deduction of lessees
14 Exemption of flats subject to en-bloc redevelopment
15 Exemption of transitional flats
16 Amalgamation of flats
17 Definitions of this Part
Part III GENERAL PROVISIONS
18 Application of this Part
19 Deduction of expenses
20 Deduction of certain expenses not allowed
21 Timing of acquisition of property by way of inheritance
22 Timing of acquisition of property by right of survivorship
23 Exemption from tax of gains on disposal of property consequent on matrimonial proceedings