Regulation 3

the amount of ABSD that is chargeable on the instrument; and

the amount of ABSD (if any) that would have been chargeable on the instrument if the qualifying foreigner were a citizen of Singapore at the time of execution of the instrument, less any amount that would have been remitted under any other Rules made under section 74 of the Act if the qualifying foreigner were a citizen of Singapore at that time, all other circumstances and parties to the instrument being the same.

payment of an amount of ABSD had earlier been made on an instrument less a remitted amount under this rule; and

the amount in paragraph (1)(b) (called in this rule a paragraph (1)(b) amount) has become smaller than the paragraph (1)(b) amount used in computing the remitted amount as, due to a subsequent disposal of an interest or estate in residential property, an additional amount of ABSD would have been remitted under rule 4 of the Stamp Duties (Spouses) (Remission of ABSD) Rules 2013 (G.N. No. S 217/2013) had the purchaser, grantee, transferee or lessee, or any of the joint purchasers, grantees, transferees or lessees (as the case may be), been a citizen of Singapore at the time of execution of the instrument,then a claim for a refund of the difference between the 2 paragraph (1)(b) amounts mentioned in sub-paragraph (b) may be made to the Commissioner within 6 months after the date of the disposal, or such longer period as the Commissioner may allow in a particular case.