Singapore legislation

Regulation 3

of Stamp Duties (Section 22A) Order 2010

Regulation 3

Specified immovable property

Subregulation 1

Section 22A of the Act shall apply to immovable property which under the Master Plan, may be used for solely residential purposes or for mixed purposes, one of which is residential.

Subregulation 2

The reference to a prescribed purpose in section 22A(8)(a) of the Act is a reference to a residential purpose.

Subregulation 3

In section 22A(13)(f) of the Act —

(a)

the reference to the zoning of any land in the Master Plan for a prescribed purpose is a reference to the zoning of the land for a residential purpose; and

(b)

the reference to a building or a part thereof that is permitted under the Planning Act (Cap. 232) to be used for a prescribed purpose is a reference to the building or part thereof that is permitted under that Act to be used as a dwelling house.