Singapore legislation

Regulation 4

of Stamp Duties (Free Trade Agreements) (Remission of ABSD) Rules 2013

Regulation 4

Rules subject to other Rules

Amended byS 368/2022 wef 09/05/2022

In a case where only a part of the full amount of ABSD chargeable on an instrument is remitted under rule 3 or 3A, but the full amount of ABSD chargeable on the instrument is remitted by an application of a provision of any section 74 Rules, then the provision of those section 74 Rules applies despite anything in these Rules.