Singapore legislation

Regulation 8

of Stamp Duties (Section 22A) Order 2010

Regulation 8

Specified immovable property

Amended byS 11/2013 wef 12/01/2013

Subregulation 1

Section 22A of the Act shall apply to —

(a)

any immovable property that is either —

(i)

zoned, or situated on land that is zoned, in any of the following manners under the Master Plan:

(A)

“Business Park”;

(B)

“Business Park — White”;

(C)

“Business 1 (B1)”;

(D)

“Business 1 — White”;

(E)

“Business 2 (B2)”;

(F)

“Business 2 — White”; or

(ii)

permitted under the Planning Act (Cap. 232) to be used for any purpose set out in the Schedule, or for mixed purposes one of which is a purpose set out in that Schedule; or

(b)

any immovable property that is either —

(i)

zoned, or situated on land that is zoned, in any of the following manners under the Master Plan:

(A)

“Residential”;

(B)

“Commercial and Residential”;

(C)

“Residential/Institution”;

(D)

“Residential with Commercial at 1st Storey”;

(E)

“White”; or

(ii)

permitted under the Planning Act to be used for solely residential purposes or for mixed purposes, one of which is residential.

Subregulation 2

For the purposes of this Part, if immovable property falls within sub-paragraph (1)(b) and, but for this sub-paragraph, also falls within sub-paragraph (1)(a), then it shall not be treated as immovable property falling within sub-paragraph (1)(a).

Subregulation 3

In section 22A(13)(f) of the Act —

(a)

where the immovable property is vacant land or comprises land as well as all units or buildings within a development on the land, the reference to the zoning of any land in the Master Plan in the prescribed manner is a reference to the zoning of the land in any of the following manners in the Master Plan:

(i)

“Business Park”;

(ii)

“Business Park — White”;

(iii)

“Business 1 (B1)”;

(iv)

“Business 1 — White”;

(v)

“Business 2 (B2)”;

(vi)

“Business 2 — White”;

(vii)

“Residential”;

(viii)

“Commercial and Residential”;

(ix)

“Residential/Institution”;

(x)

“Residential with Commercial at 1st Storey”;

(xi)

“White”; and

(b)

where the immovable property is any building or part thereof, the reference to a building or 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 the Planning Act to be used for a residential purpose, or a purpose set out in the Schedule.

Subregulation 4

Amended byS 11/2013 wef 12/01/2013

For the avoidance of doubt, whether the property referred to in sub-paragraph (3)(a) or (b) is specified immovable property referred to in sub-paragraph (1)(a) or (b) depends on the manner of its zoning under sub-paragraph (3)(a) or the purpose referred to in sub-paragraph (3)(b) (as the case may be), and sub-paragraph (2) shall apply accordingly.