| Stamp Duties Act |
| Stamp Duties (Agreements for Sale of Equity Interests) (Remission) Rules 2018 |
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| Citation and commencement |
| 1. These Rules are the Stamp Duties (Agreements for Sale of Equity Interests) (Remission) Rules 2018 and come into operation on 11 April 2018. |
| Remission of duty on agreements for sale of stock or shares not subject to additional conveyance duty |
| Remission of duty on agreements for sale of book‑entry securities subject to additional conveyance duty |
3.—(1) This rule applies to a contract or agreement for the sale of any book‑entry securities that is subject to any duty under section 23 (read with section 23B) of the Act.
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| Remission of duty on aborted agreements |
4.—(1) This rule applies to a contract or agreement for the sale of equity interests in an entity executed on or after 11 March 2017, where —
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Permanent Secretary, Ministry of Finance, Singapore. |
| [R54.1.0002.V.8; AG/LEGIS/SL/312/2015/12 Vol. 1] |