Singapore legislation
Regulation 3
Regulation 3
Holding period
Amended byS 482/2025 wef 04/07/2025
The holding period under section 23(8)(b) of the Act is —
(a)
if the equity interests are acquired by the grantor between 11 March 2017 and 3 July 2025 (both dates inclusive) — 3 years; and
(b)
if the equity interests are acquired by the grantor on or after 4 July 2025 — 4 years.