4.—(1) Rule 3 does not apply in relation to an instrument executed before 16 December 2021 or an instrument to which the Stamp Duties (Instruments on or before 15 December 2021) (Remission) Rules 2021 apply if —(a) | the relevant individual or individuals (as the case may be), together with one or more other persons, are joint purchasers, grantees, transferees or lessees under the instrument; and [S 301/2014 wef 23/04/2014] | (b) | without considering the status of the relevant individual or individuals, sub-paragraph (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix) or (x) of paragraph (bf) of Article 3 of the First Schedule to the Act (referred to in this rule as the Article) applies to the instrument by virtue of the fact that the other person or any of the other persons is —(i) | in the case of sub-paragraph (i) of paragraph (bf) of the Article, a Singapore citizen owning one property; | (ii) | in the case of sub-paragraph (ii) of paragraph (bf) of the Article, a Singapore permanent resident not owning property; | (iii) | in the case of sub-paragraph (iii) of paragraph (bf) of the Article, a Singapore citizen owning 2 or more properties, or a Singapore permanent resident owning property; | (iv) | in the case of sub-paragraph (iv) or (v) of paragraph (bf) of the Article, a Singapore citizen not owning property; | (v) | in the case of sub-paragraph (vi) of paragraph (bf) of the Article, a Singapore citizen owning one property; | (vi) | in the case of sub-paragraph (vii) of paragraph (bf) of the Article, a Singapore permanent resident not owning property; [S 454/2018 wef 06/07/2018] | (vii) | in the case of sub-paragraph (viii) of paragraph (bf) of the Article, a foreigner; [S 301/2014 wef 23/04/2014] [S 454/2018 wef 06/07/2018] | (viii) | in the case of sub-paragraph (ix) of paragraph (bf) of the Article, an entity other than a housing developer; and [S 454/2018 wef 06/07/2018] | (ix) | in the case of sub-paragraph (x) of paragraph (bf) of the Article, a housing developer. [S 454/2018 wef 06/07/2018] |
[S 454/2018 wef 06/07/2018] |
[S 945/2021 wef 16/12/2021] (1A) Rule 3 does not apply in relation to an instrument executed on or after 16 December 2021 (that is not an instrument to which the Stamp Duties (Instruments on or before 15 December 2021) (Remission) Rules 2021 apply) if —(a) | the relevant individual or individuals (as the case may be), together with one or more other persons, are joint purchasers, grantees, transferees or lessees under the instrument; and | (b) | without considering the status of the relevant individual or individuals —(i) | sub-paragraph (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (x), (xi), (xii), (xiv), (xv), (xvi), (xvii), (xviii) or (xix) of paragraph (bh) of the Article applies to the instrument by virtue of the fact that the other person or any of the other persons is —(A) | in the case of sub-paragraph (i), (iv) or (xiv) of paragraph (bh) of the Article — a Singapore permanent resident not owning property; | (B) | in the case of sub-paragraph (ii) or (vi) of paragraph (bh) of the Article — a Singapore citizen not owning property; | (C) | in the case of sub-paragraph (iii), (vii) or (viii) of paragraph (bh) of the Article — a Singapore citizen owning one property; | (D) | in the case of sub-paragraph (v) or (xv) of paragraph (bh) of the Article — a Singapore permanent resident owning one property; | (E) | in the case of sub-paragraph (x), (xi) or (xii) of paragraph (bh) of the Article — a Singapore citizen owning 2 or more properties; | (F) | in the case of sub-paragraph (xvi) of paragraph (bh) of the Article — a Singapore permanent resident owning 2 or more properties; | (G) | in the case of sub-paragraph (xvii) of paragraph (bh) of the Article — a foreigner; | (H) | in the case of sub-paragraph (xviii) of paragraph (bh) of the Article — an entity other than a housing developer; and | (I) | in the case of sub-paragraph (xix) of paragraph (bh) of the Article — a housing developer; or |
| (ii) | sub-paragraph (ix) or (xiii) of paragraph (bh) of the Article applies to the instrument by virtue of the fact that —(A) | in the case of sub-paragraph (ix) of paragraph (bh) of the Article — any of the other persons is a Singapore citizen owning one property and another is a Singapore permanent resident not owning property; and | (B) | in the case of sub-paragraph (xiii) of paragraph (bh) of the Article — any of the other persons is a Singapore citizen owning 2 or more properties and another is a Singapore permanent resident not owning property. |
|
|
[S 945/2021 wef 16/12/2021] |
(2) For the avoidance of doubt, rule 3 does not apply if the property purchased, conveyed, transferred or assigned is to be held as partnership property. |
|