No. S 232
Stamp Duties Act
(Chapter 312)
Stamp Duties (Approved Securitisation Company) (Remission) Rules 2009
In exercise of the powers conferred by sections 74 and 77 of the Stamp Duties Act, the Minister for Finance hereby makes the following Rules:
Citation and commencement
1.  These Rules may be cited as the Stamp Duties (Approved Securitisation Company) (Remission) Rules 2009 and shall be deemed to have come into operation on 1st January 2009.
Definition
2.  In these Rules, “approved securitisation company” has the same meaning as in section 13P(4) of the Income Tax Act (Cap. 134).
Remission of duty
3.  There shall be remitted all duty chargeable under the Act on any contract, agreement or instrument executed during the period from 1st January 2009 to 31st December 2018 (both dates inclusive) relating to —
(a)the transfer, assignment or disposition of any mortgage or debenture of immovable property to an approved securitisation company; or
(b)the conveyance, assignment or transfer on sale of any stock or shares or any interest thereof to an approved securitisation company.
[S 515/2014 wef 01/01/2014]
Made this 19th day of May 2009.
TEO MING KIAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF R32.19.2740 V9; AG/LEG/SL/312/2005/4 Vol. 1]
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