Singapore legislation

Regulation 5

of Stamp Duties (Relief from Stamp Duty upon Transfer of Assets between Associated Permitted Entities) Rules 2014

Regulation 5

Statutory declaration

Where a claim is made for relief under section 15(1) of the Act, the Commissioner may require the delivery to him of a statutory declaration of such matter in such form as he may direct, made by an advocate and solicitor or such other person as the Commissioner may allow, and such further evidence as the Commissioner considers necessary.