Regulation 5
Prescribed immovable property
of Stamp Duties (Section 23) Order 2017
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 —
zoned, or situated on land that is zoned, under the Master Plan as follows:
“Residential”;
“Commercial and Residential”;
“Residential/Institution”;
“Residential with Commercial at 1st Storey”; or
“White”;
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;
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
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).