Regulation 1
Citation and commencement
These Rules may be cited as the Stamp Duties (Terminated Leases) (Remission) Rules 2012 and shall come into operation on 20th February 2012.
/akn/sg/act/sub_leg/1929/SDA-S68-2012
Stamp Duties (Terminated Leases) (Remission) Rules 2012
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1929
- Sections
- 3
Quick answer
About this subsidiary legislation
Stamp Duties (Terminated Leases) (Remission) Rules 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation SDA-S68-2012 1929, currently marked in force and first recorded in 1929.
Regulation 2
Remission of stamp duties for terminated leases and agreements for lease
There shall be remitted such amount of duty in excess of $50 that is chargeable on every lease or agreement for a lease of any immovable property where the lease or agreement is terminated on or after 19th February 2011.
Regulation 3
Conditions for remission
Rule 2 only applies if —
(a)
the lessee has not procured the termination of the lease or agreement with a view to facilitating the lease of the immovable property by the lessor to another person;
(b)
the period of the lease has not commenced on the date of the termination;
(c)
the instrument has not been made use of for any purpose;
(d)
a claim is made by the person who paid the duty or by whom it is payable —
(i)
within 6 months from the date of the termination; or
(ii)
within such further time as the Commissioner may determine as reasonable when, in unavoidable circumstances, the instrument cannot be produced within that period of 6 months; and
(e)
the instrument is surrendered for cancellation, unless the Commissioner dispenses with such surrender in a particular case.
Common questions
- What is Stamp Duties (Terminated Leases) (Remission) Rules 2012?
- Stamp Duties (Terminated Leases) (Remission) Rules 2012 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation SDA-S68-2012 1929, currently marked in force and first recorded in 1929.
- Is Stamp Duties (Terminated Leases) (Remission) Rules 2012 still in force?
- Yes — Stamp Duties (Terminated Leases) (Remission) Rules 2012 is currently in force.
- When did Stamp Duties (Terminated Leases) (Remission) Rules 2012 take effect?
- Stamp Duties (Terminated Leases) (Remission) Rules 2012 was first recorded in 1929.
- How many regulations does Stamp Duties (Terminated Leases) (Remission) Rules 2012 have?
- Stamp Duties (Terminated Leases) (Remission) Rules 2012 contains 3 regulations.
- Where can I read the official version of Stamp Duties (Terminated Leases) (Remission) Rules 2012?
- The official text of Stamp Duties (Terminated Leases) (Remission) Rules 2012 is published at sso.agc.gov.sg.