Regulation 1
Citation and commencement
These Rules may be cited as the Stamp Duties (Approved Securitisation Company) (Remission) Rules 2009 and shall be deemed to have come into operation on 1st January 2009.
Loading…
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
Stamp Duties (Approved Securitisation Company) (Remission) Rules 2009 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation SDA-S232-2009 1929, currently marked in force and first recorded in 1929.
Citation and commencement
These Rules may be cited as the Stamp Duties (Approved Securitisation Company) (Remission) Rules 2009 and shall be deemed to have come into operation on 1st January 2009.
Definition
In these Rules, “approved securitisation company” has the same meaning as in section 13P(4) of the Income Tax Act (Cap. 134).
Remission of duty
There shall be remitted all duty chargeable under the Act on any contract, agreement or instrument executed during the period from 1st January 2009 to 31st December 2018 (both dates inclusive) relating to —
the transfer, assignment or disposition of any mortgage or debenture of immovable property to an approved securitisation company; or
the conveyance, assignment or transfer on sale of any stock or shares or any interest thereof to an approved securitisation company.
If one provision's text doesn't match the official source, use Suggest a fix beside that provision — it opens an editor next to the source document. For anything else — a missing amendment, a broken link, out-of-date content, or a removal request — report it here.