Singapore legislation
Regulation 2
of Stamp Duties (Trusts for Identifiable Individual Beneficiary) (Remission of ABSD) Rules 2022
Regulation 2
Definitions
In these Rules —“ABSD” or “additional buyer’s stamp duty” means the duty under paragraph (bh) or (bi) of Article 3 of the First Schedule to the Act;“identifiable individual beneficiary” has the meaning given by paragraph (1A) (read with paragraph (1B)) of Article 3 of the First Schedule to the Act;“section 74 Rules” means any Rules made under section 74 of the Act other than these Rules.
Definition
“ABSD” or “additional buyer’s stamp duty” means the duty under paragraph (bh) or (bi) of Article 3 of the First Schedule to the Act;
Definition
“identifiable individual beneficiary” has the meaning given by paragraph (1A) (read with paragraph (1B)) of Article 3 of the First Schedule to the Act;
Definition
“section 74 Rules” means any Rules made under section 74 of the Act other than these Rules.