Regulation 1
Citation and commencement
These Rules may be cited as the Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007 and shall come into operation on 1st January 2008.
/akn/sg/act/sub_leg/1929/SDA-S735-2007
Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1929
- Sections
- 4
Quick answer
About this subsidiary legislation
Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation SDA-S735-2007 1929, currently marked in force and first recorded in 1929.
Regulation 2
Definitions
Amended byS 774/2015 wef 18/12/2015S 774/2015 wef 18/12/2015S 774/2015 wef 18/12/2015
In these Rules, unless the context otherwise requires —“Central Provident Fund” means the Central Provident Fund established under the Central Provident Fund Act (Cap. 36);“Central Provident Fund Board” means the Central Provident Fund Board constituted under the Central Provident Fund Act;“child”, in relation to a person, means a legitimate child or stepchild of the person or a child adopted by the person in accordance with any written law relating to adoption;“HDB flat” means —
(a)
any flat sold by the Housing and Development Board under Part IV of the Housing and Development Act (Cap. 129), other than any flat designated by the Housing and Development Board as an HUDC Phase III or IV flat; and
(b)
any flat sold pursuant to the Design‑Build‑and‑Sell Scheme under Part IVB of the Housing and Development Act;“Housing and Development Board” means the Housing and Development Board established under the Housing and Development Act;“member of the immediate family”, in relation to a remaining lessee of an HDB flat, means any person —
(a)
who is any of the following:
(i)
a spouse of the remaining lessee;
(ii)
a child of the remaining lessee;
(iii)
a child of a parent of the remaining lessee;
(iv)
a parent of the remaining lessee; and
(b)
who will, together with any other authorised occupier of the HDB flat, form a family nucleus with the remaining lessee.
Definition
“Central Provident Fund” means the Central Provident Fund established under the Central Provident Fund Act (Cap. 36);
Definition
“Central Provident Fund Board” means the Central Provident Fund Board constituted under the Central Provident Fund Act;
Definition
“child”, in relation to a person, means a legitimate child or stepchild of the person or a child adopted by the person in accordance with any written law relating to adoption;
Amended byS 774/2015 wef 18/12/2015
Definition
“HDB flat” means —
(a)
any flat sold by the Housing and Development Board under Part IV of the Housing and Development Act (Cap. 129), other than any flat designated by the Housing and Development Board as an HUDC Phase III or IV flat; and
(b)
any flat sold pursuant to the Design‑Build‑and‑Sell Scheme under Part IVB of the Housing and Development Act;
Amended byS 774/2015 wef 18/12/2015
Definition
“Housing and Development Board” means the Housing and Development Board established under the Housing and Development Act;
Definition
“member of the immediate family”, in relation to a remaining lessee of an HDB flat, means any person —
(a)
who is any of the following:
(i)
a spouse of the remaining lessee;
(ii)
a child of the remaining lessee;
(iii)
a child of a parent of the remaining lessee;
(iv)
a parent of the remaining lessee; and
(b)
who will, together with any other authorised occupier of the HDB flat, form a family nucleus with the remaining lessee.
Amended byS 774/2015 wef 18/12/2015
Regulation 3
Remission of duty in cases of transfer of HDB flat within family
Amended byS 670/2021 wef 11/03/2017S 774/2015 wef 18/12/2015
Subregulation 1
Amended byS 670/2021 wef 11/03/2017
Where an instrument relating to a specified transfer is chargeable with duty in accordance with Article 3(a), (b), (ba), (bb), (be) and (bg) (whichever is applicable) of the First Schedule to the Act, the duty is remitted in the following amounts:
(a)
for an instrument executed before 19 February 2011, any such duty that is in excess of $10;
(b)
for an instrument executed on or after 19 February 2011, the whole of such duty.
Subregulation 2
Amended byS 774/2015 wef 18/12/2015
In paragraph (1), a specified transfer is a transfer of any interest in an HDB flat that complies with the conditions set out in the Schedule.
Regulation 4
Revocation
The Stamp Duties (Transfer of HDB Flats within the Family) Remission Order (O 2) is revoked.
Common questions
- What is Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007?
- Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation SDA-S735-2007 1929, currently marked in force and first recorded in 1929.
- Is Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007 still in force?
- Yes — Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007 is currently in force.
- When did Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007 take effect?
- Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007 was first recorded in 1929.
- How many regulations does Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007 have?
- Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007 contains 4 regulations.
- Where can I read the official version of Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007?
- The official text of Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007 is published at sso.agc.gov.sg.