s 15–s 33C · 32 sections
Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
This part is too large to display in full on one page. Each section below links to its full text.
s 15Relief from ad valorem stamp dutys 15ARelief from ad valorem stamp duty for acquisition of shares of companiess 16Voluntary conveyance inter vivoss 17How conveyance in consideration of debt or subject to future payment, etc., to be chargeds 18Duties on foreclosure orderss 19Valuation in case of annuitys 21Conveyances and transfers in contemplation of sales 22Contracts, etc., to be chargeable as conveyances on sales 22AAdditional duty on instruments for disposal of immovable property within specified holding periods 22BPower to bring section 22A into operations 22CDuty on renunciation of interest in trust over residential property by beneficiarys 23Duty on conveyance of equity interests in property‑holding entitiess 23AOffences for section 23s 23BSection 23, etc., applies also to transfers, assignments and contractss 23BAModification of section 23, etc., where grantee, etc., holds on trust for bare trust beneficiarys 23CInstruments effecting certain arrangements regarded as conveyances chargeable with section 23 duties, etc.s 23DPower to bring sections 23 to 23C into operations 24What is deemed a conveyance, not being a sale or mortgages 25Leases, how to be charged in respect of produce, etc.s 26Directions as to duty upon leases, etc.s 27Directions as to duty upon mortgages, etc.s 29Security for future advances, how to be chargeds 30Certain mortgages of stock to be exempt from dutys 31Conversion of firm and private company to limited liability partnerships 32Significant change of partners of limited liability partnerships 32ATransfer of interest in limited liability partnerships 32BConveyance between limited liability partnership and partners 32CAmalgamation of companies under sections 215A to 215H of Companies Act 1967s 33Directions as to disposal of shares in certain circumstancess 33ACommissioner to disregard certain transactions and dispositionss 33BSurcharge on adjustments under section 33As 33CPayment, collection and recovery of duty and surcharge imposed under sections 33A and 33B and remission of surcharge, etc.Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Read the official text ↗
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
The Singapore legislation on this platform is subject to copyright of the Singapore Government and is used/reproduced for the purposes of this platform with the permission of the Attorney-General's Chambers. Users of this platform may check Singapore Statutes Online for the latest version of the Singapore legislation.
