Singapore legislation

Regulation 6B

of Stamp Duties (Section 23) Order 2017

Regulation 6B

Associates under section 23(22)(aa) of Act

Amended byS 744/2022 wef 10/05/2022

In a case mentioned in section 23(22)(aa)(i) or (ii) of the Act, a person (X) is an associate of the trustee of the trust concerned if X is a beneficiary of the trust who is not a bare trust beneficiary.

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