2A. Remission of stamp duties chargeable under section 22A of Act

There shall be remitted such amount of duty chargeable under section 22A of the Act that is in excess of $50 on every contract or agreement for the sale between a vendor and a purchaser of any estate or interest in any immovable property, where —

the contract or agreement is rescinded or annulled on or after 20th February 2010; and

duty paid under section 22 of the Act in respect of the contract or agreement is remitted under rule 2.