Singapore legislation

Regulation 4

of Stamp Duties (Section 23) Order 2017

Regulation 4

Prescribed percentages

Subregulation 1

The equity‑owning percentage under section 23(11)(a) of the Act is 50%.

Subregulation 2

The voting power percentage under section 23(11)(b) of the Act is 50%.

Subregulation 3

The Type 1 PHE percentage under section 23(13)(a) of the Act is 50%.

Subregulation 4

The Type 2 PHE percentage under section 23(13)(b) of the Act is 50%.

Subregulation 5

The significant stake percentage under section 23(16) of the Act is 50%.