Singapore legislation

Regulation 5

of Stamp Duties (Section 23) Order 2017

Regulation 5

Prescribed immovable property

For the purposes of the definition of “prescribed immovable property” in section 23(21) of the Act, prescribed immovable property is any immovable property that is —

(a)

zoned, or situated on land that is zoned, under the Master Plan as follows:

(i)

“Residential”;

(ii)

“Commercial and Residential”;

(iii)

“Residential/Institution”;

(iv)

“Residential with Commercial at 1st Storey”; or

(v)

“White”;

(b)

permitted to be used by a written permission given under section 14(4) of the Planning Act (Cap. 232) (not being one that is given for a period of 10 years or less), for solely residential purposes or for mixed purposes one of which is residential;

(c)

permitted to be used by a notification under section 21(6) of the Planning Act, for solely residential purposes or for mixed purposes one of which is residential; or

(d)

used for solely residential purposes or for mixed purposes one of which is residential, in a case where the property was so used on 1 February 1960 and has not been put to any other use since that date, and where such use is not the subject of a written permission mentioned in sub‑paragraph (b) or a notification mentioned in sub‑paragraph (c).

Read in full context — Stamp Duties (Section 23) Order 2017 →