Singapore legislation
Regulation 3
of Stamp Duties (Aborted Sale and Purchase Agreements) (Remission) Rules 2005
Regulation 3
Conditions for remission
Subregulation 1
Rules 2 and 2A only apply if —
a claim is made by the person who paid the duty or by whom it is payable —
within 6 months from the date of the rescission or annulment of the contract or agreement; or
within such further time as the Commissioner may deem reasonable if, in unavoidable circumstances, the instrument cannot be produced within that period of 6 months; and
the instrument is surrendered for cancellation, unless the Commissioner dispenses with such surrender in a particular case.
Subregulation 2
Paragraph (1)(a)(ii) and (b) does not apply if the instrument has already been surrendered for cancellation for the purpose of an earlier application for remission under these Rules.