Singapore legislation
Regulation 9
Regulation 9
Specified holding period
Amended byS 481/2025 wef 04/07/2025S 481/2025 wef 04/07/2025S 481/2025 wef 04/07/2025S 83/2017 wef 11/03/2017
The specified holding period for the purposes of section 22A of the Act shall be —
(a)
in the case where the immovable property is one specified in paragraph 8(1)(a) — 3 years;
(b)
in the case where the immovable property is one specified in paragraph 8(1)(b) —
(i)
where the property was acquired before 11 March 2017 — 4 years; (ii)where the property was acquired on or after 11 March 2017 but before 4 July 2025 — 3 years; and
(iii)
where the property was acquired on or after 4 July 2025 — 4 years.