Singapore legislation
Regulation 3
of Stamp Duties (HDB Transitional Housing) (Remission) Rules 2012
Regulation 3
Remission of duty relating to HDB transitional housing
There shall be remitted all duty chargeable under section 22A of the Act on any conveyance on sale, and any instrument chargeable in like manner, made on or after 20th February 2010 which relates to the disposition of a resale flat by a person consequent to his taking possession of —
a DBSS flat from the developer which built and sold that flat;
an executive condominium unit from the developer which built and sold that unit; or
an HDB flat from the HDB,where the instrument is executed under the following circumstances:
the person has occupied the resale flat for a minimum period of 2 years commencing on the date of completion of the person’s purchase of the resale flat and ending on the date of expected delivery of possession of the DBSS flat, the executive condominium unit or the HDB flat, as the case may be; (ii)the person has not underlet or parted with possession of the resale flat or any part thereof except in the circumstances in paragraph (iii); and
the disposition (by contract to sell or otherwise) of the resale flat is pursuant to an application to the HDB to sell it made within 6 months (or such longer period as the HDB may allow in any particular case) after taking possession of the DBSS flat, the executive condominium unit or the HDB flat, as the case may be.