No. S 388
Stamp Duties Act
(Chapter 312)
Stamp Duties (Conveyance Directions) Remission Order 1996
In exercise of the powers conferred by section 75 of the Stamp Duties Act, the Minister for Finance hereby makes the following Order:
1.  This Order may be cited as the Stamp Duties (Conveyance Directions) Remission Order 1996 and shall be deemed to have come into operation on 15th May 1996.
2.  In this Order, unless the context otherwise requires —
“child”, in relation to a person, means a legitimate child or stepchild of the person or a child adopted by the person in accordance with any written law;
“company” has the same meaning as in the Companies Act [Cap. 50];
“conveyance direction” means a written direction by a purchaser under a contract or an agreement for sale of any property directing the vendor to transfer the property to another or to the original purchasers in shares other than as specified in that contract or agreement;
“purchaser” and “vendor” mean a purchaser and a vendor, respectively, under a contract or an agreement for sale of any property.
3.  There shall be remitted any duty chargeable pursuant to section 22(4) or 22A(1) of the Act on any conveyance direction where the Commissioner is satisfied that either —
(a)(i) the purchaser under the contract or agreement entered into the contract or agreement with the intention that the property be transferred to a company which the person intended to have incorporated or has incorporated;
(ii)no consideration passed between the purchaser and the company; and
(iii)duty had been duly paid upon the contract or agreement; or
(b)(i) the purchaser is the spouse, parent, child or sibling of the person named in the conveyance direction (hereafter referred to as the transferee);
(ii)no consideration passed between the purchaser and the transferee;
(iii)duty had been duly paid upon the contract or agreement;
(iv)at least one of the original purchasers under the contract or agreement is also named in the conveyance direction as a transferee; and
(v)the conveyance direction is made not more than 2 months after the date of the contract or agreement.

Made this 20th day of August 1996.

NGIAM TONG DOW
Permanent Secretary, 
Ministry of Finance,  
Singapore.   
[MF(R)R 54.1.001 Vol. 9; AG/SL/42/95]