Stamp Duties Act |
Stamp Duties (Acquisition and Disposal of HDB Flats) Rules 1996 |
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1. These Rules may be cited as the Stamp Duties (Acquisition and Disposal of HDB Flats) Rules 1996 and shall come into operation on 23rd August 1996. |
2. In these Rules, unless the context otherwise requires —
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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. |
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. |
Made this 20th day of August 1996.
Permanent Secretary, Ministry of Finance, Singapore. |
[MF(R)R54.1.001 Vol. 9; AG/SL/42/95] |