In forceAmended2021 Revised EditionCurrent version · 2021 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
Stamp Duties Act 1929 · 2021 Revised Edition · Part 3 · Provisions Applicable to Particular Instruments
33B. Surcharge on adjustments under section 33A
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Last amended by an amending law of 2020.
(1)
This section applies to any instrument, or any thing treated as an instrument, that is executed or treated as executed on or after 7 December 2020.
(2)
Where the Commissioner makes any adjustment under section 33A, a surcharge equal to 50% of the amount of —
Commissioner
Defined · s 2
“Commissioner” means the Commissioner of Stamp Duties appointed under this Act;
(a)
the additional duty payable by a person; or
(b)
(where a liability to duty is imposed) the duty payable by a person,as a result of the adjustment is imposed on the person, and is recoverable by the Commissioner from the person as a debt due to the Government.