Singapore legislation
Regulation 8
of Stamp Duties (Relief from Stamp Duty upon Reconstruction or Amalgamation of Companies) Rules
Regulation 8
Commissioner to be notified of certain occurrences
Subregulation 1
Where a claim for relief under section 15(1) of the Act has been allowed and any matter specified in rule 7 occurs, each company which was a party to the instrument for the purposes of or in connection with the acquisition shall notify the Commissioner of the circumstances of the occurrence within 30 days from the date of the occurrence.
Subregulation 2
Any company which fails to comply with paragraph (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.