Stamp Duty (Remission) (Revocation) Order 2023

IN exercise of the powers conferred by subsection 80(2) of the Stamp Act 1949 [Act 378], the Minister makes the Stamp Duty (Remission) (Revocation) Order 2023.

This Order is deemed to have come into operation on 1 April 2023.

As a result of this new Order, the previous Stamp Duty (Remission) (No. 2) Order 2019 [P.U. (A) 369/2019], hereafter referred to as the "revoked Order," is now officially revoked.

Savings Provision

Please note that any instrument of transfer of immovable property executed before 1 April 2023 but not presented for stamping shall still be entitled to remission as provided under the revoked Order.

References:

1. Stamp Duty (Remission) (Revocation) Order 2023

171.1 Stamp Duty (Remission) (Revocation) Order 2023 [PU(A) 189_2023]

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2. Stamp Duty (Remission) (No. 2) Order 2019

171.2 Stamp Duty (Remission) (No. 2) Order 2019 [PU(A) 369_2019]

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Download PDF • 594KB

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