Singapore legislation
Regulation 2
Regulation 2
Compoundable offences
The following offences may be compounded by the Commissioner in accordance with section 68 (2) of the Act:
(a)
section 63, 66 or 70C (6) of the Act;
(b)
rule 7 (2) of the Stamp Duties (Relief from Stamp Duty upon Transfer of Assets between Associated Companies) Rules (R 2); and
(c)
rule 8 (2) of the Stamp Duties (Relief from Stamp Duty upon Reconstruction or Amalgamation of Companies) Rules (R 3).