Singapore legislation
Regulation 6
of Stamp Duties (Relief from Stamp Duty upon Reconstruction or Amalgamation of Companies) Rules
Regulation 6
Statutory declaration
Where a claim is made for relief under section 15(1) of the Act, the Commissioner may require the delivery to him of a statutory declaration in such form as he may direct, made by an advocate and solicitor or such other person as the Commissioner may allow, and such further evidence as the Commissioner considers necessary.