Singapore legislation
Regulation 2A
of Stamp Duties (Aborted Sale and Purchase Agreements) (Remission) Rules 2005
Regulation 2A
Remission of stamp duties chargeable under section 22A of Act
Amended byS 69/2012 wef 20/02/2010
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 —
(a)
the contract or agreement is rescinded or annulled on or after 20th February 2010; and
(b)
duty paid under section 22 of the Act in respect of the contract or agreement is remitted under rule 2.