Singapore legislation
Regulation 3
of Stamp Duties (Transfer of HDB Flat within Family) (Remission) Rules 2007
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.