Regulation 4
Specified holding period
of Stamp Duties (Section 22A) Order 2010
Subsidiary LegislationIn forceProvision 5 of 16
Regulation 4
Amended byS 15/2011 wef 14/01/2011S 15/2011 wef 14/01/2011S 15/2011 wef 14/01/2011S 473/2010 wef 30/08/2010
The specified holding period for the purposes of section 22A of the Act shall be —
(a)
in the case of specified immovable property acquired on or after 20th February 2010 but before 30th August 2010 by the person liable to pay the additional ad valorem duty under section 22A of the Act — one year;
(b)
in the case of specified immovable property acquired on or after 30th August 2010 by the person liable to pay the additional ad valorem duty under section 22A of the Act — 3 years; or
(c)
in the case of specified immovable property acquired on or after 14th January 2011 by the person liable to pay the additional ad valorem duty under section 22A of the Act — 4 years.