No. S 247
| Stamp Duties Act |
(Chapter 312)
| Stamp Duties (Relief from Stamp Duties Upon Conversion of Firm to Limited Liability Partnership) Rules 2005 |
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| Citation and commencement |
| 1. These Rules may be cited as the Stamp Duties (Relief from Stamp Duties upon Conversion of Firm to Limited Liability Partnership) Rules 2005 and shall come into operation on 11th April 2005. |
| Conditions for relief from ad valorem stamp duty upon conversion of firm to limited liability partnership |
2. The conditions for relief from ad valorem stamp duty in respect of the conversion of any firm (referred to in these rules as the original firm) to a limited liability partnership referred to in section 15(1) of the Act are:
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| Statutory declaration |
| 3. Where a claim is made for relief under section 15(1) of the Act, the Commissioner may require the delivery to him of a statutory declaration in such form as he may direct, made by an advocate and solicitor or such other person as the Commissioner may allow, and such further evidence as the Commissioner considers necessary. |
Made this 8th day of April 2005.
Permanent Secretary, Ministry of Finance, Singapore. |
| [R54.1.1 V18; AG/LEG/SL/312/2002/1 Vol.1] |