134. Exemption of deeds, etc., from stamp duty
Feedback & supportFor the purposes of this section, “bankruptcy” includes any proceeding before or after adjudication and whether an adjudication is made or not; and “bankrupt” includes any debtor proceeded against under this Act.
Every deed, conveyance, assignment or other assurance relating solely to freehold or leasehold property or to any mortgage, charge or other encumbrance on, or any estate, right or interest in, any real or personal property which is part of the estate of any bankrupt, and which, after the execution of the deed, conveyance, assignment or other assurance, either at law or in equity, is or remains the estate of the bankrupt or of the Official Assignee, and every power of attorney, proxy paper, writ, order, certificate, affidavit, bond or other instrument or writing relating solely to the property of any bankrupt or to any proceeding under any bankruptcy shall be exempt from stamp duty except in respect of fees under this Act.
property
“property” includes money, goods, things in action, land and every description of property, whether real or personal and whether situate in Singapore or elsewhere; also obligations, easements and every description of estate, interest and profit, present or future, vested or contingent, arising out of or incident to property as above defined;