Regulation 1
Citation and commencement
These Rules may be cited as the Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 and shall be deemed to have come into operation on 1st June 2011.
/akn/sg/act/sub_leg/1929/SDA-S98-2014
Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1929
- Sections
- 3
Quick answer
About this subsidiary legislation
Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation SDA-S98-2014 1929, currently marked in force and first recorded in 1929.
Regulation 2
Definitions
Amended byS 523/2015 wef 24/02/2015
In these Rules —“approved”, “container” and “container investment enterprise” have the same meanings as in section 43ZA(7) of the Income Tax Act (Cap. 134);“special purpose company” means any company that is established solely in order to own or lease any container.
Definition
“approved”, “container” and “container investment enterprise” have the same meanings as in section 43ZA(7) of the Income Tax Act (Cap. 134);
Definition
“special purpose company” means any company that is established solely in order to own or lease any container.
Amended byS 523/2015 wef 24/02/2015
Regulation 3
Remission
Amended byS 523/2015 wef 24/02/2015
Subregulation 1
Amended byS 523/2015 wef 24/02/2015
There shall be remitted all duty chargeable under the Act on any contract, agreement or instrument executed during the period from 1 June 2011 to 31 May 2021 (both dates inclusive) relating to the conveyance, assignment or transfer on sale of any stock or shares in any special purpose company or any interest thereof from any person to an approved container investment enterprise that —
(a)
is listed on the Singapore Exchange; or
(b)
is to be listed on the Singapore Exchange —
(i)
within 6 months after the execution of such conveyance, assignment or transfer; or
(ii)
within such longer period, and on such terms and conditions, as the Minister or such other person as he may appoint may specify in any particular case.
Subregulation 2
[Deleted by S 523/2015 wef 24/02/2015]
Common questions
- What is Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014?
- Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 is Singapore Subsidiary Legislation, cited as Subsidiary Legislation SDA-S98-2014 1929, currently marked in force and first recorded in 1929.
- Is Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 still in force?
- Yes — Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 is currently in force.
- When did Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 take effect?
- Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 was first recorded in 1929.
- How many regulations does Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 have?
- Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 contains 3 regulations.
- Where can I read the official version of Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014?
- The official text of Stamp Duties (Container Investment Enterprise) (Remission) Rules 2014 is published at sso.agc.gov.sg.