| Stamp Duties Act |
| Stamp Duties (Terminated Leases) (Remission) Rules 2012 |
|
| Citation and commencement |
| 1. These Rules may be cited as the Stamp Duties (Terminated Leases) (Remission) Rules 2012 and shall come into operation on 20th February 2012. |
| Remission of stamp duties for terminated leases and agreements for lease |
| 2. There shall be remitted such amount of duty in excess of $50 that is chargeable on every lease or agreement for a lease of any immovable property where the lease or agreement is terminated on or after 19th February 2011. |
| Conditions for remission |
3. Rule 2 only applies if —
|
Permanent Secretary (Finance) (Performance), Ministry of Finance, Singapore. |
| [MOF(R)54.1.1.V24; AG/LLRD/SL/312/2010/25 Vol. 1] |