Regulation 4

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

a claim for a refund of the ABSD is made to the Commissioner within 6 months after the date of execution of the instrument or such longer period as the Commissioner may allow in a particular case; and

the Commissioner is satisfied that the instrument satisfies all the requirements under these Rules for the remission.

a refund of an amount of ABSD had earlier been given in relation to an instrument under rule 3; and

the amount in rule 3(2)(b) (called in this paragraph a rule 3(2)(b) amount) has become smaller than the rule 3(2)(b) amount used in computing the refund as, due to a subsequent disposal of an interest or estate in residential property, an additional amount of ABSD would have been remitted under rule 4 of the Stamp Duties (Spouses) (Remission of ABSD) Rules 2013 (G.N. No. S 217/2013) had rule 3(2)(b)(i), (ii) or (iii) (as the case may be) been satisfied,then a claim for a refund of the difference between the 2 rule 3(2)(b) amounts mentioned in sub‑paragraph (b), may be made to the Commissioner within 6 months after the date of the disposal, or such longer period as the Commissioner may allow in a particular case.