Singapore legislation
Regulation 2
of Stamp Duties (Real Estate Investment Trusts) (Remission) Rules 2010
Regulation 2
Definitions
In these Rules —“immovable property-related assets” means listed or unlisted debt securities and listed shares issued by property corporations, mortgage-backed securities, other property funds and assets incidental to the ownership of immovable property;“real estate investment trust” means a trust that is constituted as a collective investment scheme authorised under section 286 of the Securities and Futures Act (Cap. 289) and that invests or proposes to invest in immovable property and immovable property-related assets.
Definition
“immovable property-related assets” means listed or unlisted debt securities and listed shares issued by property corporations, mortgage-backed securities, other property funds and assets incidental to the ownership of immovable property;
Definition
“real estate investment trust” means a trust that is constituted as a collective investment scheme authorised under section 286 of the Securities and Futures Act (Cap. 289) and that invests or proposes to invest in immovable property and immovable property-related assets.