Singapore legislation
Clause 2
Clause 2
Amendment of section 5
Section 5 of the Stamp Duties Act (called in this Act the principal Act) is amended —
(a)
by inserting, immediately after subsection (1), the following subsection:“(1A) Where the liability of an instrument to duty or any amount of duty, is determined by facts or circumstances that are not set out in the instrument, those facts or circumstances must be provided to the Commissioner in such form and manner as the Commissioner may specify.”; and
(b)
by deleting the word “it” in subsection (2) and substituting the words “the instrument or provided under subsection (1A)”.