Singapore legislation

Section 23D

of Stamp Duties Act 1929

Section 23D

Power to bring sections 23 to 23C into operation

Amended by13/201713/201713/201713/201713/201713/201713/2017

(1)

Sections 23 to 23C only come into operation at the time and in the manner mentioned in subsection (2).

Amended by13/2017

(2)

The Minister may, from time to time, by order in the Gazette, declare that sections 23 to 23C come into operation on a date specified in the order, and those sections come into operation on that date and remain in force until the section 23 Order is revoked by the Minister.

Amended by13/2017

(3)

The section 23 Order must prescribe —

(a)

the holding period for the purpose of section 23(8)(b);

(b)

the equity‑owning percentage, the voting power percentage, the Type 1 PHE percentage, the Type 2 PHE percentage, and the significant stake percentage for the purposes of section 23(11), (13) and (16);

(c)

the type of prescribed immovable property for the purposes of the definition of that term in section 23(21);

(d)

the period in section 23C(6)(c); and

(e)

any other matter required or permitted to be prescribed by section 23 or 23C, or that are necessary or expedient for the purposes of giving effect to section 23, 23A, 23B or 23C.

Amended by13/2017

(4)

The section 23 Order may specify the prescribed immovable property mentioned in subsection (3)(c) by —

(a)

the manner it is zoned under the Master Plan; or

(b)

the purpose for which it is —

(i)

permitted to be used by a written permission granted under section 14(4) of the Planning Act 1998 (not being one that is granted for a period of 10 years or less);

(ii)

permitted to be used by a notification under section 21(6) of the Planning Act 1998; or

(iii)

used, in a case where the property was put to such use on 1 February 1960 and has not been put to any other use since that date, and where such use is not the subject of a written permission mentioned in sub‑paragraph (i) or a notification mentioned in sub‑paragraph (ii).

Amended by13/2017

(5)

The section 23 Order may —

(a)

specify 2 or more types of prescribed immovable property under subsection (3)(c); and

(b)

specify different holding periods for different descriptions of property‑holding entities.

Amended by13/2017

(6)

The Minister may, in respect of the first section 23 Order made on or after 11 March 2017, specify in the Order a date of commencement for sections 23 to 23C that is before the date of publication of the Order in the Gazette but no earlier than 11 March 2017.

Amended by13/2017

(7)

All orders made under this section are to be presented to Parliament as soon as possible after publication in the Gazette.

Amended by13/2017