| Stamp Duties Act |
| Stamp Duties (Acquisition and Disposal of HDB Flats) Rules |
| R 1 |
| G.N. No. S 387/1996 |
| REVISED EDITION 1997 |
| (15th June 1997) |
| [23rd August 1996] |
| Citation |
| 1. These Rules may be cited as the Stamp Duties (Acquisition and Disposal of HDB Flats) Rules. |
| Definitions |
2. In these Rules, unless the context otherwise requires —
|
| Acquisition of flat |
| 3. For the purposes of section 22A of the Act, where a flat is directly sold by the Board to a lessee, the time at which the lessee acquires the flat shall be the date of the agreement for lease of the flat. |
| Disposal of flat |
| 4. For the purposes of section 22A of the Act, where a lessee disposes of his entire interest in a flat to another person, or jointly to himself and another person as co-lessees, the time at which the lessee disposed of the flat, and the time at which the other person or the co-lessees, as the case may be, acquired the flat shall be the effective date of transfer of the flat. [G.N. No. S 387/96] |