Singapore legislation

Regulation 5

of Stamp Duties (Trusts for Identifiable Individual Beneficiary) (Remission of ABSD) Rules 2022

Regulation 5

Rules subject to other Rules

In a case where only a part of the full amount of ABSD chargeable on an instrument is remitted under rule 3, but a higher amount of ABSD chargeable on the instrument is remitted by the application of a provision of any section 74 Rules, then the provision of those section 74 Rules applies despite anything in these Rules.