Stamp Duties (Remnant Land) (Remission of ABSD) Rules 2016

includes a reference to joint purchasers, grantees, transferees or assignees to whom the remnant land in question is sold, conveyed, transferred or assigned as joint tenants or as tenants in common; and

in a case where the instrument is executed before 9 May 2022, and he or she is to hold the remnant land on trust, is a reference to the beneficial owner; and where there is more than one beneficial owner (whether or not including the purchaser, grantee, transferee or assignee himself or herself), is a reference to all the beneficial owners.

a conveyance, assignment or transfer on sale by the Authority of remnant land; and

any instrument between the Authority and the purchaser, grantee, transferee or assignee that is chargeable in like manner.

the purchaser, grantee, transferee or assignee of the remnant land is an individual;

the remnant land adjoins another plot of land (called in this rule the primary plot) that is —

residential property; and

beneficially owned by the purchaser, grantee, transferee or assignee;

the remnant land is to be used by the purchaser, grantee, transferee or assignee, for a residential purpose or a purpose which is incidental to a residential purpose;

no part of the primary plot or the remnant land is conveyed, assigned, transferred or disposed of within 4 years starting from the date of execution of the instrument in paragraph (1).