Regulation 4

a contract or agreement for the sale of, or a conveyance, assignment or transfer on sale of, an estate or interest in a single residential property; and

any instrument chargeable in like manner,if there are 2 (and only 2) joint parties under the instrument and, at the time of execution of the instrument —

they are married to each other; and

they satisfy one of the descriptions in paragraph (2).

one of them is a Singapore citizen not owning property, and the other is a Singapore citizen owning one property, a Singapore permanent resident owning one property, or a foreigner owning one property; (b)one of them is a Singapore citizen owning one property, and the other is a Singapore permanent resident not owning property, a Singapore permanent resident owning one property, a foreigner not owning property or a foreigner owning one property;

each of them is a Singapore citizen owning one property, whether or not it is the same residential property.

the estate or interest in the residential property that is the subject of the instrument is not to be held as partnership property of a partnership;

the ABSD chargeable on the instrument has already been paid to the Commissioner;

the estate or interest or estates or interests in —

the residential property by virtue of which one of the joint parties referred to in paragraph (2)(a) or (b) is a Singapore citizen owning one property, a Singapore permanent resident owning one property or a foreigner owning one property; or

the residential property or properties (as the case may be) by virtue of which the joint parties referred to in paragraph (2)(c) are each a Singapore citizen owning one property,as the case may be, is or are both disposed of —

within 6 months after the date of execution of the instrument; or

if no TOP or CSC is granted or issued in respect of the residential property that is the subject of the instrument on the date of execution of the instrument, within 6 months after the date of grant or issue of the TOP or of the CSC, whichever is the earlier;

neither of the joint parties has acquired (whether alone or together with another person) any estate or interest in any other residential property between the date of execution of the instrument and the date of disposal referred to in sub‑paragraph (c); (e)on the date of disposal referred to in sub‑paragraph (c) —

each joint party beneficially owns jointly or in common with the other joint party, and with no other person, the estate or interest in the residential property that is the subject of the instrument; and

remains married to each other; and

a claim for a refund of the ABSD paid to the Commissioner is made to the Commissioner within 6 months after the date of disposal referred to in sub‑paragraph (c) or such longer period as the Commissioner may allow in a particular case.

the date of execution of the instrument is on or before 1 June 2020; and

without regard to this paragraph, the last date by which paragraph (3)(c) must be complied with is on or after 1 February 2020,then the reference to 6 months in paragraph (3)(c)(A) or (B) (as the case may be) is replaced with a reference to 12 months.