Singapore legislation

Regulation 2

of Stamp Duties (Composition of Offences) Rules 2005

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).