Singapore legislation

Regulation 3

of Stamp Duties (Spouses) (Remission) Order 2011

Regulation 3

Remission of duty relating to joint parties who are spouses

Subregulation 1

There shall be remitted the applicable amount of additional buyer’s stamp duty in the second column of the Schedule that is chargeable on —

(a)

a conveyance, an assignment or a transfer on sale of a single residential property; and

(b)

any instrument chargeable in like manner,if the joint parties under the instrument are, at the time of execution of the instrument, spouses married under written law, or under the law of another country in circumstances in which the marriage would be recognised as valid by that law, and who satisfy the description set out in the first column of the Schedule.

Subregulation 2

Paragraph (1) does not apply if the residential property is to be held as partnership property of a partnership.

Read in full context — Stamp Duties (Spouses) (Remission) Order 2011 →